Jan and Eva Pnkovi are manels. Have the children together, so they decided to go together together. Jan Pnek is an entrepreneur. In 2006, he earned 723,651 crowns, claiming a percentage of income. In addition, he paid deposits for social and health insurance in the total amount of 72,000 crowns. The advance payment for income tax is 25,000 crowns. In addition to business, he earned a pension of 60,000 by renting an apartment and 28,000 by selling books. Even for rent, Jan applies the expenses in full, for the sale of books, the expenses are set at 13,500 crowns. Mr. Pnek was to donate blood twice in 2006, pay his life insurance with an insurance premium of 5,000 crowns and pay off the building savings. At the beginning of the year, Stavebn spoitelna sent him a confirmation of 10,000 crowns for a paid year. Eva Pnkov is employed, but she worked and since August 2006, she was previously on parental leave. At work, Eva earned 88,000 crowns, the employer paid 11,000 crowns in insurance for her and paid a deposit of 8,000 crowns in income tax. So Eva pays for her life insurance, the insurance is the same as for the manla 5,000 crowns a year. Manel lived together in one household in Jihlav, Jan has the address of permanent residence in Teba, where he actually had an apartment to rent.
When you find out that the common procedure pays off, you will not forget that both the paper and the area must be filled in by both managers. Even if one of them doesn’t give you any money at all.
Unmarked blank in header: The fee, ie the person who joins the plot, fills in the national field at the top of the page.
Unrecognized thanks: In unspoken thanks, write information about the spouse’s name and surname, address at the time when the tax is paid, and the financial address to which the spouse will bear the tax. This is in case you run a common household, but for some reason you should take another place to live and hand over the place elsewhere.
Model: Pnkovi have a place where he lived elsewhere, so he states a financial partner.
Opt vm pomhme s danmi
dky 501 a 505: On the other hand, transfer the tax return to this city from dk 36 and 40. In the taxpayer column, you give your money, in the spouse column, your partner gives information about your partner, which you deduct from his tax return.
Model: Jan Pnek transferred his profit from business (289,825 out of day 37), rent (42,000 crowns out of day 39), and other income (14,500 out of day 40). He entered the income from employment in the column of Manelina column 77,000 crowns. Manelka fills in this data, only the transition of the skin will be her first, the kind of manela.
Dec 506: Set the income from various sources (Dec 501 + 502 + 503 + 504 + 505) separately in the column for the taxpayer and for his / her spouse, the result is a long tax base.
Model: Pjmy, kter je teba danit, inily u pana Pnka 346 325 korun, pan Pnkov uvd 77 000 korun.
Dec 507: Sette tax deposits of both manna from dku 506.
Model: 346 325 + 77 000 = 423 325 crowns.
dky 508 a 512: In the fee column, transfer the fees from days 46 and 53 in the form of the declaration of both spouses. Be sure to fill in the column for mue first and for one woman the fee will be manel, the second manelka.
Model: He will deduct the value of the gift (4000) and the year from the building savings (10,000) and life insurance premiums (5000 crowns), only the insurance premiums (5000 crowns).
Dec 513: Set the non-taxable amounts from dk 508 and 512 in the columns next to each other and the manual.
Model: UJana nastali manel nezdaniteln sti zkladu dan 19 000 korun, u Evy 5000.
Dec 514: Set the non-taxable debts of the 513 for yourself and for the husband together.
Model: 19 000 + 5000 = 24 000
Dec 515: From the day 507 reads the decree 514 and the common fund dan manel will be published in it.
Model: 423 325 – 24 000 = 399 325
Dec 516: Divide the data from the total of 515 in half.
Model: 399 325 dleno 2 = 199 663
dky 517 a 519: No net employees. To be filled in only by an entrepreneur who applies for losses from previous years or for teaching and research.
Dec 520: From section 516 reads the values in dcs 517 and 519. The result is the tax base of the manel that floats the surface. This value will then be transferred to file 55 of the tax return form.
They return to the consistency of piznn on p. 3
Sample Forms Area 5 HERE