SóProvas

ID
1140277
Banca
ESAF
Órgão
Receita Federal
Ano
2014
Provas
Disciplina
Inglês
Assuntos

Questions 34 through 38 refer to the following text.


We've been keeping our veterinarian in business lately.
First Sammy, our nine-year-old golden retriever, needed
surgery. (She's fine now.) Then Inky, our curious cat,
burned his paw. (He'll be fine, too.) At our last visit, as we
were writing our fourth (or was it the fifth?) consecutive
check to the veterinary hospital, there was much joking
about how vet bills should be tax-deductible. After all, pets
are dependents, too, right? (Guffaws all around.)

Now, halfway through tax-filing season, comes news
that pets are high on the list of unusual deductions
taxpayers try to claim. From routine pet expenses to the
costs of adopting a pet to, yes, pets as "dependents," tax
accountants have heard it all this year, according to the
Minnesota Society of Certified Public Accountants, which
surveys its members annually about the most outlandish

tax deductions proposed by clients. Most of these doggy

deductions don't hunt, but, believe it or not, some do. Could

there be a spot for Sammy and Inky on our 1040?


Scott Kadrlik, a certified public accountant in Eden Prairie,

Minn., who moonlights as a stand-up comedian (really!),

gave me a dog's-eye view of the tax code: "In most cases

our family pets are just family pets," he says. They cannot

be claimed as dependents, and you cannot deduct the

cost of their food, medical care or other expenses. One

exception is service dogs. If you require a Seeing Eye

dog, for example, your canine's costs are deductible as

a medical expense. Occasionally, man's best friend also

is man's best business deduction. The Doberman that

guards the junk yard can be deductible as a business

expense of the junk-yard owner, says Mr. Kadrlik. Ditto the

convenience-store cat that keeps the rats at bay.


For most of us, though, our pets are hobbies at most.

Something's a hobby if, among other things, it hasn't turned

a profit in at least three of the past five years (or two of the

past seven years in the case of horse training, breeding

or racing). In that case, you can't deduct losses—only

expenses to the extent of income in the same year. So if

your beloved Bichon earns $100 for a modeling gig,

you could deduct $100 worth of vet bills (or dog food or doggy

attire).




(Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March 2014 - slightly adapted)


Among the domesticated animals considered eligible for tax deductions are

Alternativas
Comentários

  • Resposta: B


    linha 10: " One exception is service dogs. If you require a Seeing Eye dog, for example, your canine's costs are deductible as a medical expense. Occasionally, man's best friend also is man's best business deduction."...



  • Entre os animais domésticos considerados eleitos para  deduções fiscais são
    A) animais de estimação da família. 
    B) cães de guia.
    C) cães Doberman.
    D) cavalos em geral.
    E) gatos domésticos.
     "Na maioria dos casos os nossos animais de estimação  são apenas animais de estimação da família " ele diz. Eles não podem ser considerados como dependentes, e você não pode deduzir o custo da sua alimentação, cuidados médicos ou outras despesas. Uma exceção são os cães de serviço. Se você precisar de um cão guia, por exemplo, os custos do seu cão são dedutíveis como despesa médica."

         "In most cases our family pets are just family pets," he says. They cannot be claimed as dependents, and you cannot deduct the cost of their food, medical care or other expenses.One exception is service dogs. If you require a Seeing Eye dog, for example, your canine's costs are deductible as a medical expense."

    Como podemos observar no trecho traduzido acima, a alternativa B está correta.