{"id":75842,"date":"2026-04-28T16:33:47","date_gmt":"2026-04-28T20:33:47","guid":{"rendered":"https:\/\/www.manaycpa.com\/?post_type=glossary&#038;p=75842"},"modified":"2026-05-07T08:20:12","modified_gmt":"2026-05-07T12:20:12","slug":"bonus-ve-ikramiye-vergilendirmesi","status":"publish","type":"glossary","link":"https:\/\/www.manaycpa.com\/tr\/sozluk\/bonus-ve-ikramiye-vergilendirmesi\/","title":{"rendered":"Bonus ve \u0130kramiye Vergilendirmesi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"75842\" class=\"elementor elementor-75842 elementor-bc-flex-widget\" data-elementor-post-type=\"glossary\">\n\t\t\t\t<div class=\"elementor-element elementor-element-030ccb5c e-flex e-con-boxed e-con e-parent\" data-id=\"030ccb5c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eb7f0fd darkmode elementor-widget elementor-widget-shortcode\" data-id=\"7eb7f0fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d094657b md:pt-25 pt-25 md:pb-80 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"d094657b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75215445 e-con-full md:pr-80 pr-5 e-flex e-con e-child\" data-id=\"75215445\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d0c5f76 elementor-widget elementor-widget-shortcode\" data-id=\"3d0c5f76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8108042c e-con-full e-flex e-con e-child\" data-id=\"8108042c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00571fc2 e-con-full e-flex e-con e-child\" data-id=\"00571fc2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-419b48df elementor-widget elementor-widget-heading\" data-id=\"419b48df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Bonus ve \u0130kramiye Vergilendirmesi<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44eb779d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"44eb779d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2be6d017 e-con-full e-flex e-con e-child\" data-id=\"2be6d017\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7879a06c elementor-widget elementor-widget-heading\" data-id=\"7879a06c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bonus ve \u0130kramiye Vergilendirmesi Nedir?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caef45b3 elementor-widget elementor-widget-text-editor\" data-id=\"caef45b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Bonus ve \u0130kramiye Vergilendirmesi, Amerika Birle\u015fik Devletleri&#8217;nde bordro y\u00f6netimi ve \u00fccret idaresinin temel konular\u0131ndan biridir. ABD bordro sistemi, federal gelir vergisi stopaj\u0131, Social Security ve Medicare (FICA) vergileri, eyalet ve yerel gelir vergileri, i\u015fsizlik vergileri (FUTA\/SUTA) ve \u00e7e\u015fitli zorunlu\/iste\u011fe ba\u011fl\u0131 kesintilerin karma\u015f\u0131k bir bile\u015fiminden olu\u015fur. Bonus ve \u0130kramiye Vergilendirmesi kavram\u0131, \u00e7al\u0131\u015fan \u00fccretlerinin do\u011fru hesaplanmas\u0131, vergi stopajlar\u0131n\u0131n zaman\u0131nda yat\u0131r\u0131lmas\u0131 ve d\u00fczenleyici beyannamelerin eksiksiz sunulmas\u0131 s\u00fcre\u00e7lerini kapsar. ABD&#8217;de istihdam yapan her i\u015fveren, IRS ve eyalet vergi makamlar\u0131na kar\u015f\u0131 bordro vergi y\u00fck\u00fcml\u00fcl\u00fcklerini zaman\u0131nda ve do\u011fru \u015fekilde yerine getirmekle sorumludur. Uyumsuzluk, Trust Fund Recovery Penalty dahil a\u011f\u0131r yapt\u0131r\u0131mlarla sonu\u00e7lanabilir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cebf75e e-con-full e-flex e-con e-child\" data-id=\"7cebf75e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1129e6fa elementor-widget elementor-widget-heading\" data-id=\"1129e6fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bonus ve \u0130kramiye Vergilendirmesi Nas\u0131l Uygulan\u0131r?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75f3eb61 elementor-widget elementor-widget-text-editor\" data-id=\"75f3eb61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ABD bordro sisteminde Bonus ve \u0130kramiye Vergilendirmesi, her \u00f6deme d\u00f6ng\u00fcs\u00fcnde hassas hesaplamalar\u0131n ve zaman\u0131nda bildirimlerin yap\u0131lmas\u0131n\u0131 gerektirir. S\u00fcre\u00e7, \u00e7al\u0131\u015fan \u00e7al\u0131\u015fma saatlerinin kaydedilmesiyle ba\u015flar; ard\u0131ndan br\u00fct \u00fccret hesaplan\u0131r, federal gelir vergisi (W-4 formuna g\u00f6re), Social Security vergisi (%6.2, 2024 \u00fcst s\u0131n\u0131r\u0131 $168,600), Medicare vergisi (%1.45 + y\u00fcksek gelirler i\u00e7in %0.9 ek), eyalet\/yerel gelir vergisi ve di\u011fer kesintiler (sa\u011fl\u0131k sigortas\u0131, 401k, garnishment vb.) uygulan\u0131r. \u0130\u015fveren taraf\u0131nda e\u015fle\u015fen FICA vergileri, FUTA ve SUTA \u00f6demeleri ayr\u0131ca hesaplan\u0131r. Form 941 (\u00e7eyreklik), Form 940 (y\u0131ll\u0131k FUTA) ve W-2 (y\u0131l sonu) temel beyanname formlar\u0131d\u0131r. \u00c7oklu eyalette \u00e7al\u0131\u015fan\u0131 olan i\u015fletmeler, her eyaletin farkl\u0131 stopaj kurallar\u0131na ve \u00fccret tabanlar\u0131na uyum sa\u011flamal\u0131d\u0131r. Bordro yaz\u0131l\u0131mlar\u0131 bu hesaplamalar\u0131 otomatikle\u015ftirir, ancak do\u011fru konfig\u00fcrasyon ve d\u00fczenli denetim \u015fartt\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2833c25 e-con-full e-flex e-con e-child\" data-id=\"e2833c25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e092b48c elementor-widget elementor-widget-heading\" data-id=\"e092b48c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bonus ve \u0130kramiye Vergilendirmesi Neden \u00d6nemlidir?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afcf3ba1 elementor-widget elementor-widget-text-editor\" data-id=\"afcf3ba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Bonus ve \u0130kramiye Vergilendirmesi konusunun do\u011fru y\u00f6netimi, ABD&#8217;de \u00e7al\u0131\u015fan istihdam eden her i\u015fletme i\u00e7in hem yasal uyumluluk hem de \u00e7al\u0131\u015fan memnuniyeti a\u00e7\u0131s\u0131ndan kritik \u00f6neme sahiptir. IRS, bordro vergi uyumsuzluklar\u0131na kar\u015f\u0131 son derece s\u0131k\u0131 bir tutum sergilemektedir; ge\u00e7 veya eksik \u00f6demeler otomatik cezalar ve faiz uygulamalar\u0131n\u0131 tetikler. Trust Fund Recovery Penalty (TFRP), \u00f6denmeyen bordro vergilerinden dolay\u0131 \u015firket y\u00f6neticilerini ki\u015fisel olarak sorumlu tutabilir \u2014 bu ceza sadece \u015firkete de\u011fil, sorumlu bireylere de uygulan\u0131r. Department of Labor (DOL) da \u00e7al\u0131\u015fan s\u0131n\u0131fland\u0131rma hatalar\u0131, fazla mesai ihlalleri ve asgari \u00fccret uyumsuzluklar\u0131 konusunda aktif denetimler y\u00fcr\u00fctmektedir. Do\u011fru bordro y\u00f6netimi, bu riskleri ortadan kald\u0131r\u0131rken \u00e7al\u0131\u015fanlar\u0131n zaman\u0131nda ve do\u011fru \u00fccretlendirilmesini garanti eder.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b942b8a e-con-full e-flex e-con e-child\" data-id=\"0b942b8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6c7e1e7 elementor-widget elementor-widget-heading\" data-id=\"f6c7e1e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Manay CPA ve Bonus ve \u0130kramiye Vergilendirmesi<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d444a00 elementor-widget elementor-widget-text-editor\" data-id=\"9d444a00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Manay CPA, ABD&#8217;de \u00e7al\u0131\u015fan istihdam eden her \u00f6l\u00e7ekteki i\u015fletme i\u00e7in Bonus ve \u0130kramiye Vergilendirmesi konusunda kapsaml\u0131 bordro hizmetleri sunmaktad\u0131r. Bordro ekibimiz, federal ve eyalet vergi hesaplamalar\u0131n\u0131, kesinti y\u00f6netimini, beyanname sunumlar\u0131n\u0131 ve y\u0131l sonu raporlamalar\u0131n\u0131 hassasiyetle y\u00f6netir. 50 eyaletin tamam\u0131nda bordro i\u015flemleri ger\u00e7ekle\u015ftiriyor, \u00e7oklu eyalet stopaj\u0131, vize sahibi \u00e7al\u0131\u015fan bordrosu ve uluslararas\u0131 bordro karma\u015f\u0131kl\u0131klar\u0131n\u0131 profesyonelce ele al\u0131yoruz. W-2 haz\u0131rlama, Form 941\/940 beyanname sunumu, yeni i\u015fe ba\u015flayan bildirimi ve IRS bordro denetim temsili dahil t\u00fcm bordro ihtiya\u00e7lar\u0131n\u0131z i\u00e7in Manay CPA yan\u0131n\u0131zdad\u0131r. \u0130\u015fletmenizin bordro uyumlulu\u011funu profesyonel ellere teslim etmek i\u00e7in bizi aray\u0131n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e71be526 e-con-full md:pl-80 pl-5 e-flex e-con e-child\" data-id=\"e71be526\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb1b15a elementor-widget elementor-widget-shortcode\" data-id=\"afb1b15a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8df6bcc1 md:pt-80 pt-50 pb-50 md:pb-80 e-flex e-con-boxed e-con e-parent\" data-id=\"8df6bcc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6541fa4e e-con-full e-flex e-con e-child\" data-id=\"6541fa4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80213bd2 elementor-widget elementor-widget-heading\" data-id=\"80213bd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Related Glossary<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a02ecf14 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"a02ecf14\" data-element_type=\"widget\" data-e-type=\"widget\" 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elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorlayici-calisma-yasagi-ve-insan-haklari-2\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zorlay\u0131c\u0131 \u00c7al\u0131\u015fma Yasa\u011f\u0131 ve \u0130nsan Haklar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorlayici-calisma-yasagi-ve-insan-haklari-2\/\" >\n\t\t\t\t\t\t\tZorlay\u0131c\u0131 \u00c7al\u0131\u015fma Yasa\u011f\u0131 ve \u0130nsan Haklar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77546 post-77546 glossary type-glossary status-publish hentry glossary-category-amerikada-ik\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zaman-takip-time-tracking-sistemleri-2-2\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zaman Takip (Time Tracking) Sistemleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zaman-takip-time-tracking-sistemleri-2-2\/\" >\n\t\t\t\t\t\t\tZaman Takip (Time Tracking) Sistemleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77545 post-77545 glossary type-glossary status-publish hentry glossary-category-amerikada-ik\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorunlu-yan-haklar-mandatory-benefits-2-2\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zorunlu Yan Haklar (Mandatory Benefits)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorunlu-yan-haklar-mandatory-benefits-2-2\/\" >\n\t\t\t\t\t\t\tZorunlu Yan Haklar (Mandatory Benefits)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77544 post-77544 glossary type-glossary status-publish hentry glossary-category-amerikada-ik\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yeni-ise-baslayan-oryantasyon-programi-2-2\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Yeni \u0130\u015fe Ba\u015flayan Oryantasyon Program\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yeni-ise-baslayan-oryantasyon-programi-2-2\/\" >\n\t\t\t\t\t\t\tYeni \u0130\u015fe Ba\u015flayan Oryantasyon Program\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77543 post-77543 glossary type-glossary status-publish hentry glossary-category-amerikada-ik\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yillik-izin-ve-tatil-politikalari-2-2\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Y\u0131ll\u0131k \u0130zin ve Tatil Politikalar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yillik-izin-ve-tatil-politikalari-2-2\/\" >\n\t\t\t\t\t\t\tY\u0131ll\u0131k \u0130zin ve Tatil Politikalar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77542 post-77542 glossary type-glossary status-publish hentry glossary-category-amerikada-ik\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yetenek-yonetimi-talent-management-2-2\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Yetenek Y\u00f6netimi (Talent Management)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yetenek-yonetimi-talent-management-2-2\/\" >\n\t\t\t\t\t\t\tYetenek Y\u00f6netimi (Talent Management)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75124 post-75124 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/jurisdiction-secimi-stratejileri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Jurisdiction Se\u00e7imi Stratejileri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/jurisdiction-secimi-stratejileri\/\" >\n\t\t\t\t\t\t\tJurisdiction Se\u00e7imi Stratejileri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75593 post-75593 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/jock-tax-sporcu-vergisi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Jock Tax (Sporcu Vergisi)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/jock-tax-sporcu-vergisi\/\" >\n\t\t\t\t\t\t\tJock Tax (Sporcu Vergisi)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75594 post-75594 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/joint-filing-birlikte-beyanname-verme\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Joint Filing (Birlikte Beyanname Verme)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/joint-filing-birlikte-beyanname-verme\/\" >\n\t\t\t\t\t\t\tJoint Filing (Birlikte Beyanname Verme)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75595 post-75595 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/judicial-tax-cozum-yollari\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Judicial Tax \u00c7\u00f6z\u00fcm Yollar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/judicial-tax-cozum-yollari\/\" >\n\t\t\t\t\t\t\tJudicial Tax \u00c7\u00f6z\u00fcm Yollar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75596 post-75596 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/k-1-formu-ve-ortaklik-raporlama\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"K-1 Formu ve Ortakl\u0131k Raporlama\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/k-1-formu-ve-ortaklik-raporlama\/\" >\n\t\t\t\t\t\t\tK-1 Formu ve Ortakl\u0131k Raporlama\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75597 post-75597 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/kazanilmis-gelir-kredisi-hesaplama\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Kazan\u0131lm\u0131\u015f Gelir Kredisi Hesaplama\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/kazanilmis-gelir-kredisi-hesaplama\/\" >\n\t\t\t\t\t\t\tKazan\u0131lm\u0131\u015f Gelir Kredisi Hesaplama\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75598 post-75598 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/kurumlar-vergisi-corporate-tax-rate\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Kurumlar Vergisi (Corporate Tax Rate)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/kurumlar-vergisi-corporate-tax-rate\/\" >\n\t\t\t\t\t\t\tKurumlar Vergisi (Corporate Tax Rate)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75599 post-75599 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/late-filing-ve-late-payment-cezalari\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Late Filing ve Late Payment Cezalar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/late-filing-ve-late-payment-cezalari\/\" >\n\t\t\t\t\t\t\tLate Filing ve Late Payment Cezalar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-75600 post-75600 glossary type-glossary status-publish hentry glossary-category-amerikada-vergi\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/llc-vergilendirme-secenekleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"LLC Vergilendirme Se\u00e7enekleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/llc-vergilendirme-secenekleri\/\" >\n\t\t\t\t\t\t\tLLC Vergilendirme Se\u00e7enekleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-90f51811 e-con-full e-flex e-con e-parent\" data-id=\"90f51811\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3366c4e2 elementor-widget elementor-widget-template\" data-id=\"3366c4e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"4098\" class=\"elementor elementor-4098\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-59c1c7f pt-40 pb-40 e-flex e-con-boxed e-con e-parent\" data-id=\"59c1c7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0a86d99 e-con-full e-flex e-con e-child\" data-id=\"0a86d99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aed04a5 elementor-widget elementor-widget-heading\" data-id=\"aed04a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Free Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7418642 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7418642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With tools to make every part of your process more human and a support team excited to help you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0cf40e e-con-full md:pt-15 pt-20 excl e-flex e-con e-child\" data-id=\"b0cf40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b49ee elementor-button-align-center elementor-widget__width-initial landform elementor-widget elementor-widget-form\" data-id=\"48b49ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"4098\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"48b49ee\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Uyum E\u011fitimleri (Compliance Training) Nedir? | ABD Vergi Rehberi | Manay CPA\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"75825\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"First Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" 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