{"id":83249,"date":"2026-11-03T09:00:00","date_gmt":"2026-11-03T14:00:00","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=83249"},"modified":"2026-09-14T16:38:21","modified_gmt":"2026-09-14T20:38:21","slug":"abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/","title":{"rendered":"ABD \u015eirketi Sahipleri \u0130\u00e7in Y\u0131l Sonu Vergi Planlama Kontrol Listesi (2026)"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> ABD&#8217;de \u015firketi olan bir T\u00fcrk giri\u015fimci i\u00e7in y\u0131l sonu planlamas\u0131 iki soruya iner: <strong>31 Aral\u0131k&#8217;tan sonra yap\u0131lamayacak olan nedir<\/strong> ve <strong>beyanname verilene kadar h\u00e2l\u00e2 yap\u0131labilecek olan nedir?<\/strong> Bu ikisini kar\u0131\u015ft\u0131rmak, her y\u0131l en \u00e7ok paraya mal olan hatad\u0131r. A\u015fa\u011f\u0131da kas\u0131m ve aral\u0131k ay\u0131nda yap\u0131lacaklar\u0131, kesin son tarihleri ve 2027&#8217;ye sarkan i\u015fleri s\u0131ras\u0131yla listeliyoruz.<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Once_sunu_ayirin_kapanan_kapilar_ve_acik_kalan_kapilar\" >\u00d6nce \u015funu ay\u0131r\u0131n: kapanan kap\u0131lar ve a\u00e7\u0131k kalan kap\u0131lar<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Kasim_rakamlari_masaya_koyun\" >Kas\u0131m: rakamlar\u0131 masaya koyun<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Aralik_kapanan_kapilar\" >Aral\u0131k: kapanan kap\u0131lar<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#S_Corporation_iseniz_ortak_maasi\" >S Corporation iseniz: ortak maa\u015f\u0131<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Ekipman_ve_demirbas_alacaksaniz_siparis_degil_kullanim\" >Ekipman ve demirba\u015f alacaksan\u0131z: sipari\u015f de\u011fil, kullan\u0131m<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Gider_ve_gelirin_hangi_yila_dusecegi\" >Gider ve gelirin hangi y\u0131la d\u00fc\u015fece\u011fi<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Bagislar\" >Ba\u011f\u0131\u015flar<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Aralik_yabanci_ortakli_sirketlere_ozel_kalemler\" >Aral\u0131k: yabanc\u0131 ortakl\u0131 \u015firketlere \u00f6zel kalemler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Ocak_ve_sonrasi_kapanmayan_kapilar\" >Ocak ve sonras\u0131: kapanmayan kap\u0131lar<\/a><\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#2027nin_ilk_tarihleri\" >2027&#8217;nin ilk tarihleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#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-12\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Aralik_ayinda_ekipman_alirsam_vergimi_ne_kadar_dusurur\" >Aral\u0131k ay\u0131nda ekipman al\u0131rsam vergimi ne kadar d\u00fc\u015f\u00fcr\u00fcr<\/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\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Sirketim_zarar_ettiyse_yil_sonu_planlamasi_yapmali_miyim\" >\u015eirketim zarar ettiyse y\u0131l sonu planlamas\u0131 yapmal\u0131 m\u0131y\u0131m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Turkiyede_yasiyorum_ABDde_hic_bulunmadim_Yil_sonu_planlamasi_beni_ilgilendirir_mi\" >T\u00fcrkiye&#8217;de ya\u015f\u0131yorum, ABD&#8217;de hi\u00e7 bulunmad\u0131m. Y\u0131l sonu planlamas\u0131 beni ilgilendirir mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Uzatma_alirsam_vergiyi_de_gec_odeyebilir_miyim\" >Uzatma al\u0131rsam vergiyi de ge\u00e7 \u00f6deyebilir miyim<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-sirketi-yil-sonu-vergi-planlama-kontrol-listesi-2026\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Once_sunu_ayirin_kapanan_kapilar_ve_acik_kalan_kapilar\"><\/span>\u00d6nce \u015funu ay\u0131r\u0131n: kapanan kap\u0131lar ve a\u00e7\u0131k kalan kap\u0131lar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD vergi sisteminde baz\u0131 kararlar takvim y\u0131l\u0131yla birlikte kilitlenir. Baz\u0131lar\u0131 ise beyanname verme tarihine kadar a\u00e7\u0131k kal\u0131r. Planlaman\u0131n tamam\u0131 bu ayr\u0131m\u0131n \u00fczerine kuruludur.<\/p>\n<table>\n<thead>\n<tr>\n<th>31 Aral\u0131k&#8217;ta kapan\u0131r<\/th>\n<th>Beyannameye kadar a\u00e7\u0131k kal\u0131r<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ekipman ve demirba\u015f\u0131n <em>fiilen kullan\u0131ma al\u0131nmas\u0131<\/em> (placed in service)<\/td>\n<td>SEP IRA kurulumu ve katk\u0131s\u0131<\/td>\n<\/tr>\n<tr>\n<td>S Corporation ortak-\u00e7al\u0131\u015fan maa\u015f\u0131n\u0131n bordrodan ge\u00e7mesi<\/td>\n<td>Baz\u0131 emeklilik planlar\u0131n\u0131n geriye d\u00f6n\u00fck kurulmas\u0131<\/td>\n<\/tr>\n<tr>\n<td>Ba\u011f\u0131\u015flar<\/td>\n<td>Uzatma talebiyle beyan s\u00fcresinin uzat\u0131lmas\u0131<\/td>\n<\/tr>\n<tr>\n<td>Roth d\u00f6n\u00fc\u015f\u00fcm\u00fc<\/td>\n<td>Muhasebe kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesi ve s\u0131n\u0131fland\u0131rma<\/td>\n<\/tr>\n<tr>\n<td>Gelir ve gider kalemlerinin hangi y\u0131la d\u00fc\u015fece\u011fi<\/td>\n<td>Ge\u00e7mi\u015f y\u0131l beyannamesinin d\u00fczeltilmesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sol s\u00fctundaki hi\u00e7bir kalem ocak ay\u0131nda telafi edilemez. Sa\u011f s\u00fctun i\u00e7in acele etmeye gerek yoktur.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kasim_rakamlari_masaya_koyun\"><\/span>Kas\u0131m: rakamlar\u0131 masaya koyun<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kas\u0131m ay\u0131n\u0131n i\u015fi karar vermek de\u011fil, <strong>\u00f6l\u00e7mek<\/strong>. Aral\u0131kta do\u011fru karar\u0131 verebilmek i\u00e7in elinizde \u015fu d\u00f6rt rakam\u0131n olmas\u0131 gerekir:<\/p>\n<ol>\n<li><strong>Y\u0131lba\u015f\u0131ndan bug\u00fcne net k\u00e2r.<\/strong> Muhasebeniz ayl\u0131k kapan\u0131yorsa bu rakam haz\u0131rd\u0131r. Kapanm\u0131yorsa kas\u0131m ay\u0131n\u0131n ilk i\u015fi budur; aral\u0131kta tahminle karar vermek, aral\u0131kta karar vermemekle ayn\u0131 \u015feydir.<\/li>\n<li><strong>Y\u0131l sonu tahmini k\u00e2r.<\/strong> Kas\u0131m ve aral\u0131k faturalar\u0131n\u0131 ekleyin. Bu rakam hangi vergi diliminde kapanaca\u011f\u0131n\u0131z\u0131 ve S Corp maa\u015f\u0131n\u0131z\u0131n yeterli olup olmad\u0131\u011f\u0131n\u0131 belirler.<\/li>\n<li><strong>Y\u0131l i\u00e7inde \u00f6denen tahmini vergi toplam\u0131.<\/strong> Eksikse aral\u0131k ay\u0131nda kapatma \u015fans\u0131n\u0131z var; ocakta yoktur. <a href=\"\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/\">Tahmini vergi (estimated tax)<\/a> yaz\u0131m\u0131z hesaplaman\u0131n nas\u0131l yap\u0131ld\u0131\u011f\u0131n\u0131 anlat\u0131yor.<\/li>\n<li><strong>Nakit durumu.<\/strong> Aral\u0131kta \u00f6ne \u00e7ekece\u011finiz her gider, aral\u0131kta \u00e7\u0131kan nakittir. Vergi tasarrufu i\u00e7in nakit s\u0131k\u0131\u015f\u0131kl\u0131\u011f\u0131 yaratmak k\u00f6t\u00fc bir takast\u0131r.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Aralik_kapanan_kapilar\"><\/span>Aral\u0131k: kapanan kap\u0131lar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"S_Corporation_iseniz_ortak_maasi\"><\/span>S Corporation iseniz: ortak maa\u015f\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S Corporation ortak-\u00e7al\u0131\u015fan\u0131na \u00f6denmesi gereken makul maa\u015f (reasonable compensation), <strong>31 Aral\u0131k&#8217;a kadar fiilen bordrodan ge\u00e7mi\u015f olmal\u0131d\u0131r<\/strong>. Ocakta \u00f6denen bir maa\u015f, ne kadar 2026 y\u0131l\u0131na ait oldu\u011fu s\u00f6ylenirse s\u00f6ylensin, FICA a\u00e7\u0131s\u0131ndan 2027 maa\u015f\u0131d\u0131r. E\u011fer y\u0131l boyunca k\u00e2r da\u011f\u0131t\u0131m\u0131 (distribution) ald\u0131n\u0131z ama maa\u015f almad\u0131ysan\u0131z, bunu d\u00fczeltmek i\u00e7in kalan bordro d\u00f6nemi say\u0131s\u0131 s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ekipman_ve_demirbas_alacaksaniz_siparis_degil_kullanim\"><\/span>Ekipman ve demirba\u015f alacaksan\u0131z: sipari\u015f de\u011fil, kullan\u0131m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Belirleyici tarih sipari\u015fin verildi\u011fi ya da faturan\u0131n kesildi\u011fi g\u00fcn de\u011fil, mal\u0131n <strong>fiilen kullan\u0131ma haz\u0131r hale geldi\u011fi<\/strong> g\u00fcnd\u00fcr. 28 Aral\u0131k&#8217;ta \u00f6dedi\u011finiz ama 10 Ocak&#8217;ta teslim al\u0131nan bir makine 2026&#8217;n\u0131n gideri de\u011fildir. Aral\u0131k ortas\u0131ndan sonra verilen sipari\u015flerde teslim tarihini yaz\u0131l\u0131 olarak teyit ettirin.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gider_ve_gelirin_hangi_yila_dusecegi\"><\/span>Gider ve gelirin hangi y\u0131la d\u00fc\u015fece\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nakit esas\u0131na g\u00f6re muhasebe tutuyorsan\u0131z, 31 Aral\u0131k&#8217;ta postaya verilen \u00e7ek 2026 gideridir; 31 Aral\u0131k&#8217;ta yap\u0131lan kredi kart\u0131 harcamas\u0131, ekstreyi ocakta \u00f6deseniz bile 2026 gideridir. Buna kar\u015f\u0131l\u0131k kesilmemi\u015f bir fatura gelir de\u011fildir &#8212; m\u00fc\u015fteriye faturay\u0131 ocakta kesmek geliri ertelemenin en basit yoludur, ama yaln\u0131zca hizmet ger\u00e7ekten tamamlanmad\u0131ysa. Hangi giderlerin d\u00fc\u015f\u00fclebildi\u011fi konusunda <a href=\"\/tr\/amerikada-vergiden-dusulebilir-sirket-giderleri-nelerdir\/\">\u015firket giderleri rehberimize<\/a> bakabilirsiniz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bagislar\"><\/span>Ba\u011f\u0131\u015flar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2026, ba\u011f\u0131\u015f kurallar\u0131n\u0131n de\u011fi\u015fti\u011fi ilk y\u0131l. Kalem kalem indirim (itemize) yapan m\u00fckellefler i\u00e7in art\u0131k <strong>AGI&#8217;nin %0,5&#8217;i kadar bir taban<\/strong> var; bunun alt\u0131ndaki ba\u011f\u0131\u015flar hi\u00e7 say\u0131lm\u0131yor. Bu, her y\u0131l az miktarda ba\u011f\u0131\u015f yapmay\u0131 cezaland\u0131r\u0131yor, birka\u00e7 y\u0131l\u0131n ba\u011f\u0131\u015f\u0131n\u0131 tek y\u0131lda toplamay\u0131 \u00f6d\u00fcllendiriyor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Aralik_yabanci_ortakli_sirketlere_ozel_kalemler\"><\/span>Aral\u0131k: yabanc\u0131 ortakl\u0131 \u015firketlere \u00f6zel kalemler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fcrkiye&#8217;den y\u00f6netilen bir ABD \u015firketinde, y\u0131l sonunda ayr\u0131ca \u015fu \u00fc\u00e7 dosyay\u0131 kapat\u0131n:<\/p>\n<ul>\n<li><strong>\u0130li\u015fkili taraf i\u015flemleri.<\/strong> Y\u0131l i\u00e7inde \u015firket ile siz (veya T\u00fcrkiye&#8217;deki \u015firketiniz) aras\u0131nda ge\u00e7en her para hareketi &#8212; sermaye koyma, bor\u00e7 verme, k\u00e2r da\u011f\u0131t\u0131m\u0131, hizmet bedeli &#8212; <a href=\"\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/\">Form 5472<\/a>&#8217;de bildirilecek bir i\u015flemdir. Bunlar\u0131n d\u00f6k\u00fcm\u00fcn\u00fc aral\u0131kta \u00e7\u0131kar\u0131n; nisanda hat\u0131rlamaya \u00e7al\u0131\u015fmak yerine.<\/li>\n<li><strong>Transfer fiyatland\u0131rmas\u0131 mant\u0131\u011f\u0131.<\/strong> T\u00fcrkiye&#8217;deki ekibe ya da \u015firkete \u00f6denen bedellerin piyasa ko\u015fullar\u0131na uygunlu\u011funu a\u00e7\u0131klayan basit bir not, incelemede i\u015finizi \u00e7ok kolayla\u015ft\u0131r\u0131r.<\/li>\n<li><strong>Banka hesab\u0131 e\u015fikleri.<\/strong> T\u00fcrkiye&#8217;deki hesaplar\u0131n\u0131z\u0131n y\u0131l i\u00e7indeki <em>en y\u00fcksek<\/em> bakiyelerini not edin. FBAR e\u015fi\u011fi y\u0131l sonu bakiyesine de\u011fil, y\u0131l i\u00e7indeki en y\u00fcksek toplam bakiyeye bakar.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ocak_ve_sonrasi_kapanmayan_kapilar\"><\/span>Ocak ve sonras\u0131: kapanmayan kap\u0131lar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>31 Aral\u0131k ge\u00e7tikten sonra da yap\u0131labilecek i\u015fler var. Bunlar\u0131 aral\u0131k ay\u0131na s\u0131k\u0131\u015ft\u0131rmaya \u00e7al\u0131\u015fmay\u0131n:<\/p>\n<ul>\n<li><strong>SEP IRA<\/strong> beyanname verme tarihine (uzatma dahil) kadar kurulabilir ve katk\u0131 yap\u0131labilir.<\/li>\n<li><strong>Muhasebe d\u00fczeltmeleri ve s\u0131n\u0131fland\u0131rma<\/strong> beyanname haz\u0131rlan\u0131rken yap\u0131l\u0131r.<\/li>\n<li><strong>Uzatma talebi<\/strong> ile beyan s\u00fcresi uzat\u0131labilir &#8212; ancak uzatma <em>beyan<\/em> s\u00fcresini uzat\u0131r, <strong>\u00f6deme<\/strong> s\u00fcresini uzatmaz.<\/li>\n<li><strong>Ge\u00e7mi\u015f y\u0131l beyannameleri<\/strong> d\u00fczeltme beyannamesiyle revize edilebilir.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2027nin_ilk_tarihleri\"><\/span>2027&#8217;nin ilk tarihleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Tarih<\/th>\n<th>Ne olur<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>15 Ocak 2027<\/td>\n<td>Bireysel m\u00fckellefler i\u00e7in 2026 y\u0131l\u0131n\u0131n d\u00f6rd\u00fcnc\u00fc \u00e7eyrek tahmini vergi taksiti<\/td>\n<\/tr>\n<tr>\n<td>1 \u015eubat 2027<\/td>\n<td>W-2 ve 1099-NEC formlar\u0131n\u0131n al\u0131c\u0131lara ve idareye ula\u015ft\u0131r\u0131lmas\u0131 (31 Ocak pazar g\u00fcn\u00fcne denk geldi\u011fi i\u00e7in)<\/td>\n<\/tr>\n<tr>\n<td>15 Mart 2027<\/td>\n<td>Form 1120-S (S Corporation) ve Form 1065 (ortakl\u0131k) beyannameleri<\/td>\n<\/tr>\n<tr>\n<td>15 Nisan 2027<\/td>\n<td>Form 1120 (C Corporation), Form 1040 ve ABD&#8217;de \u00fccret geliri olan yabanc\u0131lar i\u00e7in Form 1040-NR; FBAR<\/td>\n<\/tr>\n<tr>\n<td>15 Ekim 2027<\/td>\n<td>Uzatma al\u0131nm\u0131\u015f beyannameler ve FBAR&#8217;\u0131n otomatik uzatmas\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tarihler hafta sonu veya resmi tatile denk geldi\u011finde bir sonraki i\u015f g\u00fcn\u00fcne kayar.<\/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=\"Aralik_ayinda_ekipman_alirsam_vergimi_ne_kadar_dusurur\"><\/span>Aral\u0131k ay\u0131nda ekipman al\u0131rsam vergimi ne kadar d\u00fc\u015f\u00fcr\u00fcr<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Do\u011frudan bir oran vermek m\u00fcmk\u00fcn de\u011fil; d\u00fc\u015fen \u015fey verginiz de\u011fil, vergiye tabi k\u00e2r\u0131n\u0131zd\u0131r. 10.000 dolarl\u0131k bir gider, marjinal diliminiz %24 ise yakla\u015f\u0131k 2.400 dolar vergi tasarrufu sa\u011flar &#8212; yani 10.000 dolar harcay\u0131p 7.600 dolar net \u00e7\u0131k\u0131\u015f yapars\u0131n\u0131z. \u0130htiyac\u0131n\u0131z olmayan bir \u015feyi vergi i\u00e7in almak her zaman zarard\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sirketim_zarar_ettiyse_yil_sonu_planlamasi_yapmali_miyim\"><\/span>\u015eirketim zarar ettiyse y\u0131l sonu planlamas\u0131 yapmal\u0131 m\u0131y\u0131m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet, ama ters y\u00f6nde. Zararl\u0131 bir y\u0131lda giderleri \u00f6ne \u00e7ekmek de\u011fil, m\u00fcmk\u00fcnse ertelemek mant\u0131kl\u0131d\u0131r; gider, k\u00e2rl\u0131 bir y\u0131lda daha de\u011ferlidir. Ayr\u0131ca zarar\u0131n nas\u0131l ta\u015f\u0131naca\u011f\u0131 ve ortak baz\u0131nda ne kadar\u0131n\u0131n kullan\u0131labilece\u011fi ayr\u0131 bir analiz gerektirir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Turkiyede_yasiyorum_ABDde_hic_bulunmadim_Yil_sonu_planlamasi_beni_ilgilendirir_mi\"><\/span>T\u00fcrkiye&#8217;de ya\u015f\u0131yorum, ABD&#8217;de hi\u00e7 bulunmad\u0131m. Y\u0131l sonu planlamas\u0131 beni ilgilendirir mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. \u015eirketin beyanname ve bilgi bildirimi y\u00fck\u00fcml\u00fcl\u00fckleri bulundu\u011funuz \u00fclkeden ba\u011f\u0131ms\u0131zd\u0131r. \u00d6zellikle Form 5472 bildirimi ve ili\u015fkili taraf i\u015flemlerinin d\u00f6k\u00fcm\u00fc, y\u0131l kapanmadan haz\u0131rlanmas\u0131 gereken i\u015flerdir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uzatma_alirsam_vergiyi_de_gec_odeyebilir_miyim\"><\/span>Uzatma al\u0131rsam vergiyi de ge\u00e7 \u00f6deyebilir miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. Uzatma yaln\u0131zca beyanname verme s\u00fcresini uzat\u0131r. Verginin tahmini tutar\u0131 orijinal son tarihte \u00f6denmemi\u015fse, \u00f6denmeyen k\u0131s\u0131m i\u00e7in faiz ve ceza i\u015fler.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Manay CPA olarak T\u00fcrkiye ve ABD aras\u0131nda \u00e7al\u0131\u015fan \u015firketler i\u00e7in y\u0131l sonu planlamas\u0131n\u0131, bordroyu, beyannameleri ve Form 5472 bildirimlerini tek elden y\u00fcr\u00fct\u00fcyoruz. Aral\u0131k ay\u0131 dolmadan rakamlar\u0131n\u0131z\u0131 birlikte g\u00f6zden ge\u00e7irmek isterseniz <a href=\"\/contact-us\/\">bize yaz\u0131n<\/a> &#8212; kas\u0131m, bu i\u015fin do\u011fru zaman\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>31 Aral\u0131k&#8217;ta kapanan kap\u0131lar ve beyannameye kadar a\u00e7\u0131k kalanlar. T\u00fcrkiye&#8217;den y\u00f6netilen ABD \u015firketleri i\u00e7in kas\u0131m ve aral\u0131k ay\u0131nda yap\u0131lacaklar, kesin son tarihler ve 2027 takvimi.<\/p>\n","protected":false},"author":2,"featured_media":83243,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-83249","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\/83249","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=83249"}],"version-history":[{"count":1,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83249\/revisions"}],"predecessor-version":[{"id":83254,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83249\/revisions\/83254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/83243"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=83249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=83249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=83249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}