{"id":69398,"date":"2025-08-07T16:20:06","date_gmt":"2025-08-07T16:20:06","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/"},"modified":"2026-09-16T15:11:46","modified_gmt":"2026-09-16T19:11:46","slug":"one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/","title":{"rendered":"OBBBA Sonras\u0131 \u0130lk Y\u0131l Sonu: 2026&#8217;da Fiilen Ne De\u011fi\u015fti?"},"content":{"rendered":"<p>4 Temmuz 2025&#8217;te yasala\u015fan &#8220;One Big Beautiful Bill Act (OBBBA)&#8221;, federal vergi kanununun 50&#8217;den fazla b\u00f6l\u00fcm\u00fcn\u00fc yeniden yazd\u0131. O tarihte bu bir \u00f6ng\u00f6r\u00fc metniydi; bug\u00fcn de\u011fil. <strong>2026, kurallar\u0131n tam bir takvim y\u0131l\u0131 boyunca y\u00fcr\u00fcrl\u00fckte oldu\u011fu ilk y\u0131l<\/strong> ve rakamlar art\u0131k kesinle\u015fti. Bu rehberi, tahmin edilen de\u011fil <em>do\u011frulanm\u0131\u015f<\/em> 2026 tutarlar\u0131yla g\u00fcncelledik.<\/p>\n<p>data-manay-answer=&#8221;1&#8243;><\/p>\n<p><strong>K\u0131sa cevap:<\/strong> One Big Beautiful Bill Act (OBBBA) Temmuz 2025&rsquo;te yasala\u015ft\u0131; <strong>2026 y\u0131l\u0131 sonu, kurallar\u0131n tam bir takvim y\u0131l\u0131 boyunca y\u00fcr\u00fcrl\u00fckte oldu\u011fu ilk y\u0131l sonu.<\/strong> ABD \u015firketi olan T\u00fcrk giri\u015fimciyi en \u00e7ok ilgilendiren d\u00f6rt ba\u015fl\u0131k: %100 bonus amortisman\u0131n kal\u0131c\u0131 hale gelmesi, QBI indiriminin kal\u0131c\u0131la\u015fmas\u0131, QSBS istisnas\u0131n\u0131n kademeli yap\u0131ya ge\u00e7mesi (3 y\u0131l %50, 4 y\u0131l %75, 5 y\u0131l %100) ve ki\u015fi ba\u015f\u0131 tavan\u0131n 15 milyon dolara \u00e7\u0131kmas\u0131, ve 1099 bildirim e\u015fi\u011finin 2.000 dolara y\u00fckselmesi.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#2026da_fiilen_ne_degisti_dogrulanmis_rakamlar\" >2026&#8217;da fiilen ne de\u011fi\u015fti: do\u011frulanm\u0131\u015f rakamlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Bu_Vergi_Reformu_Neden_Simdi_Gundemde\" >Bu Vergi Reformu Neden \u015eimdi G\u00fcndemde?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Bireyler_Icin_One_Cikan_Degisiklikler\" >Bireyler \u0130\u00e7in \u00d6ne \u00c7\u0131kan De\u011fi\u015fiklikler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Vergi_Oranlari_ve_Dilimler\" >Vergi Oranlar\u0131 ve Dilimler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Cocuk_Vergi_Kredisi_Child_Tax_Credit\" >\u00c7ocuk Vergi Kredisi (Child Tax Credit)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Eyalet_Vergisi_SALT_ve_Konut_Kredisi_Faiz_Indirimi\" >Eyalet Vergisi (SALT) ve Konut Kredisi Faiz \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Yaslilar_Icin_Ek_Vergi_Indirimi\" >Ya\u015fl\u0131lar \u0130\u00e7in Ek Vergi \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Bahsis_ve_Fazla_Mesai_Gelirlerinde_Vergi_Muafiyeti\" >Bah\u015fi\u015f ve Fazla Mesai Gelirlerinde Vergi Muafiyeti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#ABD_Uretimi_Araclar_Icin_Arac_Kredisi_Faiz_Indirimi_2025%E2%80%932028\" >ABD \u00dcretimi Ara\u00e7lar \u0130\u00e7in Ara\u00e7 Kredisi Faiz \u0130ndirimi (2025\u20132028)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Vergi_Ertelemeli_Tasarruf_Neler_Degisiyor_Neler_Geliyor\" >Vergi Ertelemeli Tasarruf: Neler De\u011fi\u015fiyor, Neler Geliyor?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Yeni_Cocuklar_Icin_Trump_Hesaplari\" >Yeni: \u00c7ocuklar \u0130\u00e7in Trump Hesaplar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#529_Plan_ve_Roth_IRA_Genisletmeleri_Daha_Esnek_Birikim_Firsatlari\" >529 Plan ve Roth IRA Geni\u015fletmeleri: Daha Esnek Birikim F\u0131rsatlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Ayrintili_Itemize_Indirimler\" >Ayr\u0131nt\u0131l\u0131 (Itemize) \u0130ndirimler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Isletme_Sahipleri_Icin_Ana_Degisiklikler\" >\u0130\u015fletme Sahipleri \u0130\u00e7in Ana De\u011fi\u015fiklikler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#100_Bonus_Amortisman\" >%100 Bonus Amortisman<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Section_179_Genisletmeleri\" >Section 179 Geni\u015fletmeleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Ar-Ge_R_D_Giderlerinin_Tam_Indirilmesi\" >Ar-Ge (R&amp;D)\u00a0 Giderlerinin Tam \u0130ndirilmesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#QBI_ve_PTE_Indirimleri_Uzatildi\" >QBI ve PTE \u0130ndirimleri Uzat\u0131ld\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Kucuk_Isletme_Hisse_Senedi_QSBS_Muafiyeti\" >K\u00fc\u00e7\u00fck \u0130\u015fletme Hisse Senedi (QSBS) Muafiyeti<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#2025_Reformu_ile_Gelen_QSBS_Genislemeleri\" >2025 Reformu ile Gelen QSBS Geni\u015flemeleri<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Serbest_Calisanlar_Sozlesmeliler_ve_1099_Form_Guncellemeleri\" >Serbest \u00c7al\u0131\u015fanlar, S\u00f6zle\u015fmeliler ve 1099 Form G\u00fcncellemeleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Enerji_ve_Elektrikli_Arac_EV_Tesvikleri_Sure_Doldu\" >Enerji ve Elektrikli Ara\u00e7 (EV) Te\u015fvikleri: S\u00fcre Doldu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Miras_ve_Hediye_Vergisi_Net_Kurallar_Genis_Muafiyet\" >Miras ve Hediye Vergisi: Net Kurallar, Geni\u015f Muafiyet<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#IRS_Tamamen_Dijitale_Geciyor\" >IRS Tamamen Dijitale Ge\u00e7iyor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#2025%E2%80%932026_Donemi_Icin_Stratejik_Vergi_Planlamasi\" >2025\u20132026 D\u00f6nemi \u0130\u00e7in Stratejik Vergi Planlamas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Simdi_Ne_Yapmalisiniz\" >\u015eimdi Ne Yapmal\u0131s\u0131n\u0131z?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Sonuc\" >Sonu\u00e7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Sik_sorulan_sorular\" >S\u0131k sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#OBBBA_ne_zaman_yururluge_girdi_ve_2026_neden_onemli\" >OBBBA ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi ve 2026 neden \u00f6nemli<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Bonus_amortisman_gercekten_kalici_mi_oldu\" >Bonus amortisman ger\u00e7ekten kal\u0131c\u0131 m\u0131 oldu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#Turkiyede_yasayan_bir_ABD_sirketi_sahibi_olarak_beni_en_cok_ne_etkiliyor\" >T\u00fcrkiye&#8217;de ya\u015fayan bir ABD \u015firketi sahibi olarak beni en \u00e7ok ne etkiliyor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.manaycpa.com\/tr\/one-big-beautiful-bill-act-obbba-2025-2026-donemi-icin-kapsamli-abd-vergi-reformu-rehberi\/#1099_esiginin_yukselmesi_bildirimi_tamamen_kaldiriyor_mu\" >1099 e\u015fi\u011finin y\u00fckselmesi bildirimi tamamen kald\u0131r\u0131yor mu<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"2026da_fiilen_ne_degisti_dogrulanmis_rakamlar\"><\/span>2026&#8217;da fiilen ne de\u011fi\u015fti: do\u011frulanm\u0131\u015f rakamlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A\u015fa\u011f\u0131daki tutarlar 2026 vergi y\u0131l\u0131 i\u00e7in kesinle\u015fmi\u015f durumda. Bir ABD \u015firketi olan T\u00fcrk giri\u015fimcinin y\u0131l sonu kararlar\u0131n\u0131 do\u011frudan bunlar belirliyor.<\/p>\n<table>\n<thead>\n<tr>\n<th>Konu<\/th>\n<th>2026 durumu<\/th>\n<th>Dayanak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bonus amortisman<\/td>\n<td><strong>%100<\/strong> ve kal\u0131c\u0131 &#8212; 19 Ocak 2025 sonras\u0131 edinilen nitelikli varl\u0131klar i\u00e7in kademeli azalma kald\u0131r\u0131ld\u0131<\/td>\n<td>Pub. L. 119-21 &sect;70001(a); IRC &sect;168(k)<\/td>\n<\/tr>\n<tr>\n<td>Section 179 \u00fcst s\u0131n\u0131r\u0131<\/td>\n<td><strong>2.560.000 $<\/strong>; azalma 4.090.000 $&#8217;da ba\u015flar, 6.650.000 $&#8217;da biter<\/td>\n<td>IRC &sect;179(b)(1)-(2)<\/td>\n<\/tr>\n<tr>\n<td>A\u011f\u0131r SUV Section 179 tavan\u0131<\/td>\n<td><strong>32.000 $<\/strong> (6.000&#8211;14.000 lb GVWR)<\/td>\n<td>IRC &sect;179(b)(5)<\/td>\n<\/tr>\n<tr>\n<td>QBI indirimi<\/td>\n<td>Kal\u0131c\u0131; e\u015fikler <strong>201.750 $<\/strong> bekar \/ <strong>403.500 $<\/strong> evli; yeni asgari indirim <strong>400 $<\/strong><\/td>\n<td>IRC &sect;199A, &sect;199A(i)<\/td>\n<\/tr>\n<tr>\n<td>Yurt i\u00e7i Ar-Ge gideri<\/td>\n<td>Do\u011frudan indirilebilir hale geldi (2024 sonras\u0131 y\u0131llar). Yurt d\u0131\u015f\u0131 Ar-Ge 15 y\u0131lda itfa edilmeye devam ediyor<\/td>\n<td>Yeni IRC &sect;174A; &sect;174(a)(2)<\/td>\n<\/tr>\n<tr>\n<td>Faiz gideri s\u0131n\u0131r\u0131<\/td>\n<td>&sect;163(j) hesab\u0131 <strong>EBITDA esas\u0131na<\/strong> d\u00f6nd\u00fc &#8212; amortisman ve itfa geri eklenir (2024 sonras\u0131 y\u0131llar)<\/td>\n<td>IRC &sect;163(j)(8)<\/td>\n<\/tr>\n<tr>\n<td>1099-NEC \/ 1099-MISC e\u015fi\u011fi<\/td>\n<td>600 $ &rarr; <strong>2.000 $<\/strong>, 2025 sonras\u0131 \u00f6demeler i\u00e7in. 2027&#8217;den itibaren enflasyona endeksli<\/td>\n<td>IRC &sect;&sect;6041(a), 6041A(a)(2), 6041(h)<\/td>\n<\/tr>\n<tr>\n<td>QSBS (&sect;1202)<\/td>\n<td>4 Temmuz 2025 <em>sonras\u0131<\/em> edinilen hisselerde kademeli istisna: 3 y\u0131l %50, 4 y\u0131l %75, 5 y\u0131l %100. Ki\u015fi ba\u015f\u0131 tavan <strong>15 milyon $<\/strong>, br\u00fct varl\u0131k tavan\u0131 <strong>75 milyon $<\/strong><\/td>\n<td>IRC &sect;1202(a)(5), (b)(4)(B), (d)(1)<\/td>\n<\/tr>\n<tr>\n<td>Ba\u011f\u0131\u015f<\/td>\n<td>Kalem kalem indirim yapanlar i\u00e7in yeni <strong>%0,5 AGI taban\u0131<\/strong>; indirim yapmayanlar i\u00e7in <strong>1.000 \/ 2.000 $<\/strong>; \u015firketlerde <strong>%1 taban<\/strong><\/td>\n<td>IRC &sect;170(b)(1)(I), &sect;170(p), &sect;170(b)(2)(A)<\/td>\n<\/tr>\n<tr>\n<td>\u00dcst dilimde indirim de\u011feri<\/td>\n<td>Kalem kalem indirimler <strong>2\/37 oran\u0131nda<\/strong> azalt\u0131l\u0131r &#8212; \u00fcst dilimde 1 dolar indirim yakla\u015f\u0131k 35 sent<\/td>\n<td>IRC &sect;68<\/td>\n<\/tr>\n<tr>\n<td>Miras ve hediye istisnas\u0131<\/td>\n<td>Ki\u015fi ba\u015f\u0131 <strong>15.000.000 $<\/strong>; 2027&#8217;den itibaren endeksli. Y\u0131ll\u0131k hediye istisnas\u0131 2026&#8217;da <strong>19.000 $<\/strong><\/td>\n<td>IRC &sect;2010(c)(3); &sect;2503(b)<\/td>\n<\/tr>\n<tr>\n<td>Bah\u015fi\u015f ve fazla mesai<\/td>\n<td>Ge\u00e7ici indirimler: bah\u015fi\u015fte beyanname ba\u015f\u0131na <strong>25.000 $<\/strong>, fazla mesaide <strong>12.500 $<\/strong> (evli birlikte 25.000 $). 2025&#8211;2028 y\u0131llar\u0131<\/td>\n<td>IRC &sect;224, &sect;225<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ka\u00e7\u0131r\u0131lmamas\u0131 gereken bir tarih:<\/strong> IRC &sect;448(c) br\u00fct has\u0131lat testini kar\u015f\u0131layan k\u00fc\u00e7\u00fck i\u015fletmeler, yurt i\u00e7i Ar-Ge giderlerini <strong>2022&#8211;2024<\/strong> y\u0131llar\u0131 i\u00e7in geriye d\u00f6n\u00fck olarak d\u00fczeltme beyannamesiyle talep edebiliyor. Bunun i\u00e7in genel son tarih <strong>4 Temmuz 2026<\/strong> idi (Pub. L. 119-21 &sect;70302); hen\u00fcz de\u011ferlendirmediyseniz durumunuzu hemen kontrol ettirin.<\/p>\n<p>Bu tabloyu y\u0131l sonu kararlar\u0131na \u00e7evirmek i\u00e7in y\u0131l sonu kontrol listemize, t\u00fcm 2027 tarihleri i\u00e7in 2027 vergi takvimimize bakabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bu_Vergi_Reformu_Neden_Simdi_Gundemde\"><\/span><span style=\"font-weight: 400;\">Bu Vergi Reformu Neden \u015eimdi G\u00fcndemde?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One Big Beautiful Bill Act (OBBBA), yaln\u0131zca vergi dilimlerine yap\u0131lan k\u00fc\u00e7\u00fck bir g\u00fcncelleme de\u011fil. Bu yasa, gelirin nas\u0131l vergilendirilece\u011finden hangi indirimlerin ge\u00e7erli olaca\u011f\u0131na kadar vergi sisteminin temelini ba\u015ftan a\u015fa\u011f\u0131ya de\u011fi\u015ftiriyor \u2014 \u00fcstelik kimin avantajl\u0131 \u00e7\u0131kaca\u011f\u0131 da tamamen yeniden tan\u0131mlan\u0131yor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Baz\u0131 de\u011fi\u015fiklikler hemen uygulanmaya ba\u015flad\u0131, baz\u0131lar\u0131 ise 2026 y\u0131l\u0131na kadar kademeli olarak hayata ge\u00e7ecek. Ancak \u00e7al\u0131\u015fan ebeveynlerden yat\u0131r\u0131mc\u0131lara, serbest \u00e7al\u0131\u015fanlardan \u00e7ok uluslu \u015firketlere kadar hemen herkes bu d\u00f6n\u00fc\u015f\u00fcmden etkilenecek.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bireyler_Icin_One_Cikan_Degisiklikler\"><\/span><span style=\"font-weight: 400;\">Bireyler \u0130\u00e7in \u00d6ne \u00c7\u0131kan De\u011fi\u015fiklikler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">OBBBA, bireyler ve ailelere y\u00f6nelik yeni vergi avantajlar\u0131 getiriyor. Ancak bu avantajlardan yararlanmak i\u00e7in baz\u0131 yeni kurallara da dikkat etmek gerekiyor. Bir yandan elinize daha fazla para ge\u00e7mesi m\u00fcmk\u00fcnken, di\u011fer yandan uygunluk ko\u015fullar\u0131n\u0131 ka\u00e7\u0131rmamak i\u00e7in iyi bir planlama \u015fart.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vergi_Oranlari_ve_Dilimler\"><\/span><span style=\"font-weight: 400;\">Vergi Oranlar\u0131 ve Dilimler<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-sistemi\/\">Amerika vergi sistemi<\/a> genel hatlar\u0131yla korunuyor, bu da m\u00fckellefler i\u00e7in \u00f6ng\u00f6r\u00fclebilirlik anlam\u0131na geliyor.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En y\u00fcksek gelir vergisi oran\u0131 %37 olarak sabit kald\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vergi dilimleri, enflasyona ba\u011fl\u0131 olarak daha y\u00fcksek vergiye ge\u00e7i\u015fi \u00f6nlemek amac\u0131yla 2017 seviyelerinde donduruldu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standart indirim ve ki\u015fisel muafiyet uygulamalar\u0131nda bir de\u011fi\u015fiklik yap\u0131lmad\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beyanname verirken detayl\u0131 indirim yapmayanlar i\u00e7in 1.000 $ (evli \u00e7iftler i\u00e7in 2.000 $) tutar\u0131nda yeni bir hay\u0131r kurumu ba\u011f\u0131\u015f\u0131 indirimi eklendi.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cocuk_Vergi_Kredisi_Child_Tax_Credit\"><\/span><span style=\"font-weight: 400;\">\u00c7ocuk Vergi Kredisi (Child Tax Credit)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00c7ocuk sahibi aileler i\u00e7in vergi avantaj\u0131 art\u0131r\u0131ld\u0131, ancak baz\u0131 yeni \u015fartlar dikkat \u00e7ekiyor.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c7ocuk ba\u015f\u0131na vergi kredisi 2.200 $\u2019a y\u00fckseltildi; bunun 1.700 $\u2019l\u0131k k\u0131sm\u0131 do\u011frudan geri al\u0131nabilir (refundable).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u2019dan itibaren bu krediden yararlanmak i\u00e7in \u00e7ocuklar\u0131n ge\u00e7erli bir Sosyal G\u00fcvenlik Numaras\u0131\u2019na (SSN) sahip olmas\u0131 gerekiyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Daha \u00f6nce uygun olan baz\u0131 ailelerin yeni kurallar \u0131\u015f\u0131\u011f\u0131nda durumlar\u0131n\u0131 tekrar g\u00f6zden ge\u00e7irmesi gerekebilir.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Eyalet_Vergisi_SALT_ve_Konut_Kredisi_Faiz_Indirimi\"><\/span><span style=\"font-weight: 400;\">Eyalet Vergisi (SALT) ve Konut Kredisi Faiz \u0130ndirimi<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ev sahipleri ve y\u00fcksek vergili eyaletlerde ya\u015fayanlar i\u00e7in \u00f6nemli f\u0131rsatlar var.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SALT (State and Local Taxes \u2013 Eyalet ve Yerel Vergiler) indirimi 2025 y\u0131l\u0131nda 10.000 $\u2019dan 40.000 $\u2019a \u00e7\u0131kar\u0131ld\u0131. Ancak bu avantaj, y\u00fcksek gelirli ki\u015filer i\u00e7in kademeli olarak azalacak ve 2030 itibar\u0131yla yeniden 10.000 $\u2019a inecek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Konut kredisi faiz indirimi, 750.000 $\u2019a kadar olan kredi tutarlar\u0131 i\u00e7in ge\u00e7erli olmaya devam ediyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ev tadilat\u0131 veya yenileme i\u00e7in kullan\u0131lan HELOC (Ev E\u015fitli\u011fi Kredisi) faizleri de vergi matrah\u0131ndan d\u00fc\u015f\u00fclebilecek.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Yaslilar_Icin_Ek_Vergi_Indirimi\"><\/span><b>Ya\u015fl\u0131lar \u0130\u00e7in Ek Vergi \u0130ndirimi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Emekliler ve ya\u015f\u00e7a b\u00fcy\u00fck bireyler i\u00e7in daha geni\u015f bir vergi indirimi alan\u0131 tan\u0131n\u0131yor.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Uygun ko\u015fullar\u0131 sa\u011flayan bireyler i\u00e7in <\/span><b>6.000 $ ek standart indirim<\/b><span style=\"font-weight: 400;\"> hakk\u0131 getirildi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu indirimden yararlanmak i\u00e7in belirli gelir limitlerinin alt\u0131nda olmak gerekiyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6zellikle ya\u015fl\u0131 Amerikal\u0131lar\u0131n vergiye tabi gelirini azaltarak mali y\u00fcklerini hafifletmeyi hedefliyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sosyal G\u00fcvenlik Numaras\u0131 (SSN) \u015fart\u0131 devam ediyor.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bahsis_ve_Fazla_Mesai_Gelirlerinde_Vergi_Muafiyeti\"><\/span><b>Bah\u015fi\u015f ve Fazla Mesai Gelirlerinde Vergi Muafiyeti<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00fc\u015f\u00fck gelirli \u00e7al\u0131\u015fanlara y\u00f6nelik \u00f6zel d\u00fczenlemelerle vergi y\u00fck\u00fc azalt\u0131l\u0131yor.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bah\u015fi\u015f gelirlerinde y\u0131ll\u0131k 25.000 $\u2019a kadar olan k\u0131s\u0131m<\/b><span style=\"font-weight: 400;\">, belirli ko\u015fullar\u0131 sa\u011flayan \u00e7al\u0131\u015fanlar i\u00e7in vergiden muaf tutuluyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fazla mesai \u00fccretlerinde<\/b><span style=\"font-weight: 400;\"> de k\u0131smi muafiyet uygulan\u0131yor: bireysel beyanlarda <\/span><b>12.500 $<\/b><span style=\"font-weight: 400;\">, evli ve birlikte beyan yapan \u00e7iftler i\u00e7in <\/span><b>25.000 $<\/b><span style=\"font-weight: 400;\">\u2019a kadar olan tutar vergi d\u0131\u015f\u0131 kalabiliyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu d\u00fczenlemeler \u00f6zellikle saatlik \u00fccretle \u00e7al\u0131\u015fanlar\u0131 ve hizmet sekt\u00f6r\u00fcndekileri rahatlatmay\u0131 ama\u00e7l\u0131yor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dikkat: Bu muafiyetlerde de <\/span><b>gelir s\u0131n\u0131r\u0131<\/b><span style=\"font-weight: 400;\"> uygulan\u0131yor; belirli seviyenin \u00fczerindekiler bu avantajlardan yararlanam\u0131yor.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"ABD_Uretimi_Araclar_Icin_Arac_Kredisi_Faiz_Indirimi_2025%E2%80%932028\"><\/span><b>ABD \u00dcretimi Ara\u00e7lar \u0130\u00e7in Ara\u00e7 Kredisi Faiz \u0130ndirimi (2025\u20132028)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\u20132028 y\u0131llar\u0131 aras\u0131nda, belirli \u00f6zelliklere sahip ABD yap\u0131m\u0131 ara\u00e7lar i\u00e7in kredi faizleri vergiden d\u00fc\u015f\u00fclebilecek.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>A\u011f\u0131rl\u0131\u011f\u0131 6.350 kg\u2019a (yakla\u015f\u0131k 14.000 lbs) kadar olan, ABD&#8217;de \u00fcretilmi\u015f ara\u00e7lar<\/b><span style=\"font-weight: 400;\"> i\u00e7in y\u0131ll\u0131k <\/span><b>10.000 $\u2019a kadar olan kredi faizi<\/b><span style=\"font-weight: 400;\">, ister detayl\u0131 beyan yap\u0131ls\u0131n ister yap\u0131lmas\u0131n, gelir vergisinden indirilebilecek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ancak bu indirim, y\u0131ll\u0131k geliri <\/span><b>100.000 $\u2019\u0131n<\/b><span style=\"font-weight: 400;\"> \u00fczerinde olan bireyler (veya <\/span><b>200.000 $<\/b><span style=\"font-weight: 400;\"> \u00fczeri gelire sahip ortak beyan yapan \u00e7iftler) i\u00e7in <\/span><b>kademeli olarak kald\u0131r\u0131lacak<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ara\u00e7 ABD\u2019de sat\u0131n al\u0131nmal\u0131 ve federal \u00fcretim kriterlerini kar\u015f\u0131lamal\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu te\u015fvik, hem <\/span><b>yerli otomotiv \u00fcretimini desteklemek<\/b><span style=\"font-weight: 400;\">, hem de <\/span><b>orta gelirli t\u00fcketicilere kolayl\u0131k sa\u011flamak<\/b><span style=\"font-weight: 400;\"> amac\u0131yla haz\u0131rland\u0131.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vergi_Ertelemeli_Tasarruf_Neler_Degisiyor_Neler_Geliyor\"><\/span><span style=\"font-weight: 400;\">Vergi Ertelemeli Tasarruf: Neler De\u011fi\u015fiyor, Neler Geliyor?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025 reformuyla birlikte hem mevcut tasarruf hesaplar\u0131 (529 E\u011fitim Planlar\u0131, Roth IRA vb.) geni\u015fletiliyor, hem de \u00e7ocuklar i\u00e7in yepyeni bir vergi avantajl\u0131 yat\u0131r\u0131m arac\u0131 sunuluyor: <\/span><b>Trump Hesaplar\u0131<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeni_Cocuklar_Icin_Trump_Hesaplari\"><\/span><span style=\"font-weight: 400;\">Yeni: \u00c7ocuklar \u0130\u00e7in Trump Hesaplar\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ABD vatanda\u015f\u0131 \u00e7ocuklara y\u00f6nelik geli\u015ftirilen bu yeni tasarruf modeli, \u00e7ocuk do\u011fdu\u011fu andan itibaren servet biriktirmeyi hedefliyor. Bu hesaplar, <\/span><b>vergi erteli<\/b><span style=\"font-weight: 400;\"> yat\u0131r\u0131m fonksiyonuna sahip ve <\/span><b>ge\u00e7erli Sosyal G\u00fcvenlik Numaras\u0131<\/b><span style=\"font-weight: 400;\"> olan \u00e7ocuklar i\u00e7in a\u00e7\u0131labiliyor.<\/span><\/p>\n<p><b>Temel \u00d6zellikler:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u0131ll\u0131k <\/span><b>5.000 $\u2019a kadar<\/b><span style=\"font-weight: 400;\"> vergi sonras\u0131 katk\u0131 yap\u0131labilir (enflasyona g\u00f6re art\u0131\u015f g\u00f6sterebilir).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Katk\u0131lar; ebeveynlerden, i\u015fverenlerden, akrabalardan, vergi muafiyeti olan kurulu\u015flardan veya devlet kurumlar\u0131ndan gelebilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yat\u0131r\u0131mlar yaln\u0131zca <\/span><b>ABD hisse senetlerini izleyen bir endeks fonuna<\/b><span style=\"font-weight: 400;\"> y\u00f6nlendirilmek zorunda.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c7ocuk <\/span><b>18 ya\u015f\u0131na gelmeden<\/b><span style=\"font-weight: 400;\"> hesapta biriken para \u00e7ekilemez (istisnalar hari\u00e7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">18 ya\u015f\u0131ndan sonra yeni katk\u0131 yap\u0131lamaz.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6zel kurulu\u015flar (\u00f6rne\u011fin \u00f6zel vak\u0131flar), belirli bir topluluk ad\u0131na katk\u0131 yap\u0131yorsa (\u00f6rne\u011fin bir b\u00f6lgedeki t\u00fcm \u00e7ocuklar), <\/span><b>5.000 $ limiti a\u015fabilir.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Pilot Program Bonusu<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1 Ocak 2025 ile 31 Aral\u0131k 2028 aras\u0131nda do\u011fan \u00e7ocuklar i\u00e7in <\/span><b>federal h\u00fck\u00fcmet otomatik olarak 1.000 $<\/b><span style=\"font-weight: 400;\"> katk\u0131 yapacak.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> E\u011fer aile bu s\u00fcre zarf\u0131nda \u00e7ocuk ad\u0131na bir Trump Hesab\u0131 a\u00e7mazsa, \u00e7ocuk vergi beyannamesine dahil edildi\u011finde <\/span><b>IRS otomatik olarak hesap olu\u015fturacak<\/b><span style=\"font-weight: 400;\"> (isteyen aileler bu i\u015fleme kat\u0131lmamay\u0131 se\u00e7ebilir).<\/span><\/p>\n<p><b>Y\u00fcr\u00fcrl\u00fck Tarihi:<\/b><span style=\"font-weight: 400;\"> 31 Aral\u0131k 2025\u2019ten sonra ba\u015flayan vergi y\u0131llar\u0131 i\u00e7in ge\u00e7erlidir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"529_Plan_ve_Roth_IRA_Genisletmeleri_Daha_Esnek_Birikim_Firsatlari\"><\/span><b>529 Plan ve Roth IRA Geni\u015fletmeleri: Daha Esnek Birikim F\u0131rsatlar\u0131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trump Hesaplar\u0131\u2019na ek olarak, mevcut tasarruf ara\u00e7lar\u0131nda da \u00f6nemli iyile\u015ftirmeler yap\u0131ld\u0131:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>529 Plan\u2019dan Roth IRA\u2019ya aktar\u0131m art\u0131k m\u00fcmk\u00fcn.<\/b><span style=\"font-weight: 400;\"> Kullan\u0131lmayan e\u011fitim birikimleri, <\/span><b>35.000 $\u2019a kadar<\/b><span style=\"font-weight: 400;\"> \u00f6m\u00fcr boyu limitle emeklilik hesab\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilecek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Geleneksel ve Roth IRA katk\u0131 limitleri 500 $ art\u0131r\u0131ld\u0131.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Roth IRA i\u00e7in gelir s\u0131n\u0131rlar\u0131 enflasyona g\u00f6re yeniden ayarland\u0131; b\u00f6ylece daha fazla ki\u015fi bu ara\u00e7tan faydalanabilecek.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ayrintili_Itemize_Indirimler\"><\/span><b>Ayr\u0131nt\u0131l\u0131 (Itemize) \u0130ndirimler<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Standart indirim tutar\u0131 de\u011fi\u015fmedi, ancak <\/span><b>ayr\u0131nt\u0131l\u0131 indirim<\/b><span style=\"font-weight: 400;\"> (itemized deduction) se\u00e7enekleri geni\u015fletildi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nakit ba\u011f\u0131\u015flarda <\/span><b>%60 AGI (adjusted gross income \u2014 d\u00fczeltilmi\u015f br\u00fct gelir)<\/b><span style=\"font-weight: 400;\"> limiti korunuyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sa\u011fl\u0131k harcamalar\u0131 i\u00e7in AGI y\u00fczdesi, <\/span><b>%7.5\u2019ten %5\u2019e d\u00fc\u015ft\u00fc<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SALT limitinin $40.000 seviyesi (2025\u2019te) itemize beyan edenler i\u00e7in ge\u00e7erli.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gelir y\u00fcksekse ve aile b\u00fcy\u00fckse, ayr\u0131nt\u0131l\u0131 beyan tercih edilebilir.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Isletme_Sahipleri_Icin_Ana_Degisiklikler\"><\/span><b>\u0130\u015fletme Sahipleri \u0130\u00e7in Ana De\u011fi\u015fiklikler<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bir i\u015fletme sahibiyseniz, bu de\u011fi\u015fiklikler sizin i\u00e7in b\u00fcy\u00fck f\u0131rsatlar sunuyor. Yeni d\u00fczenlemelerle birlikte bir\u00e7ok vergi avantaj\u0131 geri geliyor \u2014 ancak bu f\u0131rsatlar <\/span><b>s\u00fcreli<\/b><span style=\"font-weight: 400;\">, yani harekete ge\u00e7mek gerekiyor.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"100_Bonus_Amortisman\"><\/span><b>%100 Bonus Amortisman<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vergi avantaj\u0131 a\u00e7\u0131s\u0131ndan en g\u00fc\u00e7l\u00fc ara\u00e7lardan biri tamamen geri getirildi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ekipman, teknoloji \u00fcr\u00fcnleri, mobilya ve belirli ara\u00e7lar i\u00e7in ge\u00e7erli.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sat\u0131n al\u0131nd\u0131\u011f\u0131 y\u0131l i\u00e7inde t\u00fcm maliyet tek seferde gider yaz\u0131labiliyor.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nakit ak\u0131\u015f\u0131na an\u0131nda katk\u0131 sa\u011fl\u0131yor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sadece k\u0131sa \u00f6m\u00fcrl\u00fc varl\u0131klar i\u00e7in ge\u00e7erli.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_179_Genisletmeleri\"><\/span><b>Section 179 Geni\u015fletmeleri<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u00fc\u00e7\u00fck i\u015fletmeler art\u0131k sermaye yat\u0131r\u0131mlar\u0131nda daha esnek:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u0131ll\u0131k gider yazma s\u0131n\u0131r\u0131 <\/span><b>2.5 milyon $\u2019a<\/b><span style=\"font-weight: 400;\"> y\u00fckseltildi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fiziksel varl\u0131klar, haz\u0131r yaz\u0131l\u0131mlar ve belirli bina iyile\u015ftirmeleri bu kapsama giriyor.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ar-Ge_R_D_Giderlerinin_Tam_Indirilmesi\"><\/span><b>Ar-Ge (R&amp;D)\u00a0 Giderlerinin Tam \u0130ndirilmesi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ABD merkezli Ar-Ge faaliyetleri art\u0131k daha vergi dostu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yurt i\u00e7inde yap\u0131lan Ar-Ge \u00e7al\u0131\u015fmalar\u0131 art\u0131k <\/span><b>5 y\u0131lda amortize edilmek yerine<\/b><span style=\"font-weight: 400;\"> do\u011frudan indirim konusu yap\u0131labiliyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu durum <a href=\"https:\/\/www.manaycpa.com\/tr\/sektorler\/teknoloji-sirketleri\/\">teknoloji \u015firketleri<\/a> ve giri\u015fimler i\u00e7in g\u00fc\u00e7l\u00fc bir te\u015fvik.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"QBI_ve_PTE_Indirimleri_Uzatildi\"><\/span><b>QBI ve PTE \u0130ndirimleri Uzat\u0131ld\u0131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vergi planlamas\u0131nda kullan\u0131lan bu iki \u00f6nemli ara\u00e7 art\u0131k daha uzun vadeli:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>QBI (Qualified Business Income \u2014 Nitelikli Ticari Gelir)<\/b><span style=\"font-weight: 400;\"> indirimi ve <\/span><b>PTE (Pass-Through Entity \u2014 \u015eirket Ge\u00e7i\u015fli Yap\u0131)<\/b><span style=\"font-weight: 400;\"> avantajlar\u0131 2025 sonras\u0131 da devam ediyor.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Not: Bu uzatma, \u00f6zel hizmet i\u015fletmelerini (SSTB) \u00e7ok fazla etkilemiyor.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pasif gelirli i\u015fletmeler i\u00e7in PTE (ge\u00e7i\u015fli yap\u0131) indirimleri korunuyor.<\/b><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kucuk_Isletme_Hisse_Senedi_QSBS_Muafiyeti\"><\/span><b>K\u00fc\u00e7\u00fck \u0130\u015fletme Hisse Senedi (QSBS) Muafiyeti<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Amerikan inovasyonuna uzun vadeli yat\u0131r\u0131m\u0131 te\u015fvik etme amac\u0131yla:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nitelikli K\u00fc\u00e7\u00fck \u0130\u015fletme Hisseleri (QSBS)<\/b><span style=\"font-weight: 400;\"> i\u00e7in elde tutma s\u00fcresi 5 y\u0131l veya daha fazlaysa, <\/span><b>sermaye kazanc\u0131 %100 vergiden muaf.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu durum, erken a\u015fama yat\u0131r\u0131mlar\u0131 ve startup b\u00fcy\u00fcmesini te\u015fvik ediyor.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"2025_Reformu_ile_Gelen_QSBS_Genislemeleri\"><\/span><b>2025 Reformu ile Gelen QSBS Geni\u015flemeleri<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Art\u0131k <\/span><b>3 veya 4 y\u0131l boyunca elde tutulan hisselerde de k\u0131smi muafiyet<\/b><span style=\"font-weight: 400;\"> uygulanabiliyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu sayede daha fazla likidite sa\u011flan\u0131rken erken yat\u0131r\u0131mlar destekleniyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Uygulanan muafiyet oranlar\u0131, Section 1202 uyumuna g\u00f6re de\u011fi\u015fiklik g\u00f6steriyor.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Serbest_Calisanlar_Sozlesmeliler_ve_1099_Form_Guncellemeleri\"><\/span><span style=\"font-weight: 400;\">Serbest \u00c7al\u0131\u015fanlar, S\u00f6zle\u015fmeliler ve 1099 Form G\u00fcncellemeleri<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Freelancer\u2019lar ve ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fanlar i\u00e7in \u00f6nemli bir de\u011fi\u015fiklik:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1099-MISC\/NEC raporlama e\u015fi\u011fi, 31 Aral\u0131k 2025&#8217;ten sonra yap\u0131lan \u00f6demeler i\u00e7in 600 dolardan <strong>2.000 dolara y\u00fckseldi<\/strong> ve 2027&#8217;den itibaren enflasyona endeksleniyor. Yani 2026&#8217;da yapt\u0131\u011f\u0131n\u0131z \u00f6demeler ilk kez yeni e\u015fi\u011fe tabi.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu, hem gig ekonomisinde \u00e7al\u0131\u015fanlar\u0131 hem de s\u00f6zle\u015fmeli hizmet verenleri do\u011frudan etkiliyor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Daha az form verilecek olabilir ama <\/span><b>denetim riski art\u0131yor<\/b><span style=\"font-weight: 400;\"> \u2014 s\u00f6zle\u015fmeleri resmi hale getirin ve \u00f6demelerinizi dikkatle takip edin.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Enerji_ve_Elektrikli_Arac_EV_Tesvikleri_Sure_Doldu\"><\/span><span style=\"font-weight: 400;\">Enerji ve Elektrikli Ara\u00e7 (EV) Te\u015fvikleri: S\u00fcre Doldu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><\/p>\n<p>Ye\u015fil enerjiye verilen te\u015fviklerin bir\u00e7o\u011funda s\u00fcre doldu:<\/p>\n<ul>\n<li>Elektrikli ara\u00e7 al\u0131m\u0131, g\u00fcne\u015f enerjisi sistemleri ve di\u011fer \u00e7evreci te\u015fvikler <strong>30 Eyl\u00fcl 2025 itibar\u0131yla sona erdi<\/strong>.<\/li>\n<li>Ge\u00e7i\u015f s\u00fcreci tan\u0131nmad\u0131.<\/li>\n<li>Bu tarihten sonra yap\u0131lan al\u0131mlarda te\u015fvikler kullan\u0131lam\u0131yor; 2026 ve 2027 planlamas\u0131nda bunlar\u0131 hesaba katmay\u0131n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Miras_ve_Hediye_Vergisi_Net_Kurallar_Genis_Muafiyet\"><\/span><span style=\"font-weight: 400;\">Miras ve Hediye Vergisi: Net Kurallar, Geni\u015f Muafiyet<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025 vergi reformu, miras ve hediye vergilerindeki belirsizlikleri ortadan kald\u0131rarak daha y\u00fcksek bir muafiyet e\u015fi\u011fini kal\u0131c\u0131 h\u00e2le getiriyor.<\/span><\/p>\n<p><b>Neler De\u011fi\u015fiyor?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2026 itibar\u0131yla<\/b><span style=\"font-weight: 400;\">, bireyler i\u00e7in ge\u00e7erli olan \u00f6m\u00fcr boyu temel muafiyet tutar\u0131 <\/span><b>15 milyon dolara<\/b><span style=\"font-weight: 400;\"> y\u00fckseliyor (IRC Section 2010(c)(3)(A)).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu yeni e\u015fik, <\/span><b>enflasyona endeksli<\/b><span style=\"font-weight: 400;\"> olacak ve zaman i\u00e7inde de\u011ferini koruyacak \u015fekilde d\u00fczenlenecek (Section 2010(c)(3)(B)).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6nceki yasal d\u00fczenlemeye g\u00f6re 2018 \u00f6ncesi d\u00fc\u015f\u00fck limitlere geri d\u00f6n\u00fclmesini sa\u011flayan \u201csunset\u201d maddesi <\/span><b>kald\u0131r\u0131ld\u0131<\/b><span style=\"font-weight: 400;\"> (Section 2010(c)(3)(C)).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yeni kurallar, <\/span><b>31 Aral\u0131k 2025\u2019ten sonra yap\u0131lan t\u00fcm miras ve hediye i\u015flemleri i\u00e7in ge\u00e7erli<\/b><span style=\"font-weight: 400;\"> olacak.<\/span><\/li>\n<\/ul>\n<p><b>Neden \u00d6nemli?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Varl\u0131kl\u0131 bireyler ve aileler art\u0131k <\/span><b>miras planlamas\u0131n\u0131 daha net ve g\u00fcvenli<\/b><span style=\"font-weight: 400;\"> \u015fekilde yapabilecek. Y\u00fcksek muafiyet tutarlar\u0131 sayesinde uzun vadeli servet aktar\u0131m\u0131 stratejileri s\u00fcrd\u00fcr\u00fclebilir h\u00e2le geliyor.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"IRS_Tamamen_Dijitale_Geciyor\"><\/span><span style=\"font-weight: 400;\">IRS Tamamen Dijitale Ge\u00e7iyor<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Amerikan Vergi Dairesi (IRS), dijital d\u00f6n\u00fc\u015f\u00fcm s\u00fcrecine h\u0131zla giriyor.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1 Ekim 2025\u2019ten itibaren<\/b><span style=\"font-weight: 400;\">, IRS t\u00fcm bildirim ve iadeleri <\/span><b>sadece dijital olarak<\/b><span style=\"font-weight: 400;\"> ger\u00e7ekle\u015ftirecek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Art\u0131k <\/span><b>k\u00e2\u011f\u0131t \u00e7ek veya posta ile bildirim yap\u0131lmayacak<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00fckelleflerin <\/span><b>IRS hesab\u0131 olu\u015fturmas\u0131 ve kimlik do\u011frulamas\u0131 yapmas\u0131 zorunlu<\/b><span style=\"font-weight: 400;\"> olacak.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu de\u011fi\u015fiklik, daha h\u0131zl\u0131 i\u015flem ve daha az hata anlam\u0131na geliyor.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2025%E2%80%932026_Donemi_Icin_Stratejik_Vergi_Planlamasi\"><\/span><span style=\"font-weight: 400;\">2025\u20132026 D\u00f6nemi \u0130\u00e7in Stratejik Vergi Planlamas\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bug\u00fcnden yapaca\u011f\u0131n\u0131z ak\u0131ll\u0131 planlamalar, yar\u0131n\u0131n vergi avantajlar\u0131na d\u00f6n\u00fc\u015febilir.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gelir ve giderlerinizi \u00f6nceden tahmin edin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amortismandan yararlanmak i\u00e7in al\u0131mlar\u0131 2025\u2019e \u00e7ekmeyi de\u011ferlendirin \u2014 <\/span><b>mutlaka vergi dan\u0131\u015fman\u0131n\u0131zla g\u00f6r\u00fc\u015ferek<\/b><span style=\"font-weight: 400;\"> karar verin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c7ocuk Vergi Kredisi (CTC) i\u00e7in <\/span><b>bakmakla y\u00fck\u00fcml\u00fc olunan \u00e7ocuklar\u0131n SSN bilgilerini<\/b><span style=\"font-weight: 400;\"> do\u011frulay\u0131n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ge\u00e7mi\u015fte giderle\u015ftirilmi\u015f Ar-Ge harcamalar\u0131n\u0131n d\u00fczeltilmesi konusunda (amortisman iptali veya yeni d\u00f6nem gider yaz\u0131m\u0131) <\/span><b>uzman bir CPA ile mutlaka de\u011ferlendirme yap\u0131n<\/b><span style=\"font-weight: 400;\">, kendi ba\u015f\u0131n\u0131za hareket etmeyin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ayr\u0131nt\u0131l\u0131 beyan yapanlar i\u00e7in<\/b><span style=\"font-weight: 400;\"> hay\u0131r kurumlar\u0131na yap\u0131lacak ba\u011f\u0131\u015flar\u0131 2025 y\u0131l\u0131na \u00e7ekmek, ilave avantajlar sa\u011flayabilir.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Simdi_Ne_Yapmalisiniz\"><\/span><span style=\"font-weight: 400;\">\u015eimdi Ne Yapmal\u0131s\u0131n\u0131z?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vergi avantajlar\u0131n\u0131z\u0131 g\u00fcvence alt\u0131na almak i\u00e7in bug\u00fcnden harekete ge\u00e7in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Manay CPA<\/b><span style=\"font-weight: 400;\"> ile bir g\u00f6r\u00fc\u015fme planlay\u0131n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00fcm potansiyel indirimleri ve vergi kredilerini birlikte g\u00f6zden ge\u00e7irin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>IRS dijital hesab\u0131n\u0131z\u0131 olu\u015fturun ve do\u011frulay\u0131n.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bah\u015fi\u015fler, Ar-Ge giderleri, enerji yat\u0131r\u0131mlar\u0131 ve bakmakla y\u00fck\u00fcml\u00fc olunan bireyler gibi belgelerinizi \u015fimdiden toparlamaya ba\u015flay\u0131n.<\/span><\/li>\n<\/ul>\n<p><b>Bug\u00fcn haz\u0131rl\u0131k yapmak, yar\u0131n daha huzurlu olman\u0131z\u0131 sa\u011flar.<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sonuc\"><\/span><span style=\"font-weight: 400;\">Sonu\u00e7<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>One Big Beautiful Bill Act<\/b><span style=\"font-weight: 400;\">, vergi d\u00fcnyas\u0131nda ezberleri bozuyor.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u0130ster bir ebeveyn olun, ister k\u00fc\u00e7\u00fck bir i\u015fletme sahibi, ister y\u00fcksek gelirli bir birey ya da temiz enerji yat\u0131r\u0131mlar\u0131na ilgi duyan biri \u2014 art\u0131k <\/span><b>vergi d\u00fczeniniz de\u011fi\u015fiyor<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bu rehberi kullanarak <\/span><b>uyum sa\u011flay\u0131n, plan yap\u0131n ve tasarruf edin<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u015eimdiden ba\u015flay\u0131n, 2026 sizin y\u0131l\u0131n\u0131z olsun.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"OBBBA_ne_zaman_yururluge_girdi_ve_2026_neden_onemli\"><\/span>OBBBA ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi ve 2026 neden \u00f6nemli<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yasa 4 Temmuz 2025&#8217;te kabul edildi. H\u00fck\u00fcmlerin b\u00fcy\u00fck k\u0131sm\u0131 2025 sonras\u0131 vergi y\u0131llar\u0131nda uygulanmaya ba\u015flad\u0131\u011f\u0131 i\u00e7in <strong>2026, kurallar\u0131n tam bir takvim y\u0131l\u0131 boyunca ge\u00e7erli oldu\u011fu ilk y\u0131l<\/strong>. Y\u0131l sonu planlamas\u0131 bu y\u00fczden 2026&#8217;da ge\u00e7en y\u0131llardan farkl\u0131 yap\u0131lmal\u0131.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bonus_amortisman_gercekten_kalici_mi_oldu\"><\/span>Bonus amortisman ger\u00e7ekten kal\u0131c\u0131 m\u0131 oldu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. Pub. L. 119-21 &sect;70001(a), 19 Ocak 2025&#8217;ten sonra edinilen nitelikli varl\u0131klar i\u00e7in planlanan kademeli azalmay\u0131 kald\u0131rd\u0131 ve %100 bonus amortisman\u0131 kal\u0131c\u0131 hale getirdi. Belirleyici tarih sipari\u015fin de\u011fil, varl\u0131\u011f\u0131n <em>fiilen kullan\u0131ma al\u0131nd\u0131\u011f\u0131<\/em> g\u00fcnd\u00fcr.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Turkiyede_yasayan_bir_ABD_sirketi_sahibi_olarak_beni_en_cok_ne_etkiliyor\"><\/span>T\u00fcrkiye&#8217;de ya\u015fayan bir ABD \u015firketi sahibi olarak beni en \u00e7ok ne etkiliyor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u00f6rt ba\u015fl\u0131k: %100 bonus amortisman ve 2.560.000 dolarl\u0131k Section 179 tavan\u0131 (ekipman yat\u0131r\u0131m\u0131 yap\u0131yorsan\u0131z), 1099 e\u015fi\u011finin 2.000 dolara \u00e7\u0131kmas\u0131 (y\u00fcklenici \u00f6demeleri yap\u0131yorsan\u0131z), QBI indiriminin kal\u0131c\u0131la\u015fmas\u0131 (pass-through yap\u0131daysan\u0131z) ve QSBS kurallar\u0131n\u0131n de\u011fi\u015fmesi (\u00e7\u0131k\u0131\u015f planl\u0131yorsan\u0131z). Form 5472 bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fczde ise bir de\u011fi\u015fiklik yok.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1099_esiginin_yukselmesi_bildirimi_tamamen_kaldiriyor_mu\"><\/span>1099 e\u015fi\u011finin y\u00fckselmesi bildirimi tamamen kald\u0131r\u0131yor mu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. E\u015fik yaln\u0131zca <em>form verme<\/em> y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc belirler, verginin kendisini de\u011fil. 2.000 dolar\u0131n alt\u0131nda kalan bir \u00f6deme i\u00e7in form vermeseniz de o \u00f6deme yine gider olarak indirilebilir ve alan taraf i\u00e7in yine gelirdir. Ayr\u0131ca kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc aynen devam eder.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026, OBBBA kurallar\u0131n\u0131n tam bir takvim y\u0131l\u0131 boyunca y\u00fcr\u00fcrl\u00fckte oldu\u011fu ilk y\u0131l. Bonus amortisman, Section 179, QBI, QSBS, 1099 e\u015fi\u011fi ve ba\u011f\u0131\u015f kurallar\u0131n\u0131n do\u011frulanm\u0131\u015f 2026 rakamlar\u0131.<\/p>\n","protected":false},"author":2,"featured_media":69399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=69398"}],"version-history":[{"count":4,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69398\/revisions"}],"predecessor-version":[{"id":83302,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69398\/revisions\/83302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69399"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}