Anleitung zum Vordruck

Einnahmenberschussrechnung Anlage ER

2014

(Gewinnermittlung nach 4 Abs. 3 EStG)

Liegen Ihre Betriebseinnahmen fr diesen Betrieb unter der Grenze von 17.500 , wird es nicht beanstandet,
wenn Sie der Steuererklrung anstelle des Vordrucks eine formlose Gewinnermittlung beifgen.
Die Anleitung soll Ihnen das Ausfllen der Anlage ER erleichtern.
Abkrzungsverzeichnis
Abs.
Absatz
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Nur bei Gesellschaften/Gemeinschaften:
Fr die einzelnen Beteiligten sind ggf. die Ermittlungen der Sonderbetriebseinnahmen und -ausgaben sowie die Ergnzungsrechnungen zustzlich zur fr die Gesamthand der Gesellschaft/Gemeinschaft elektronisch bermittelten Anlage ER in Papierform einzureichen.
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Anleitung zur Anlage ER

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Zeilen 28 bis 30
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einzutragen.
Zeile 31
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$EVRGHU(6W*LP-DKUGHU$QVFKDIIXQJ+HUVWHOOXQJXQGLQGHQ
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]X LQVJHVDPW   GHU $QVFKDIIXQJV+HUVWHOOXQJVNRVWHQ LQ $QVSUXFK
genommen werden.
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ZHQQLP:MYRU$QVFKDIIXQJRGHU+HUVWHOOXQJGHU*HZLQQRKQH%HUFNVLFKWLJXQJ GHV ,QYHVWLWLRQVDE]XJVEHWUDJV   QLFKW EHUVFKUHLWHW /DQG XQG )RUVWZLUWH N|QQHQ GHQ ,QYHVWLWLRQVDE]XJVEHWUDJ DXFK LQ
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Zeile 32
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Zeilen 33 und 34
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HLQHU VHOEVWlQGLJHQ 1XW]XQJ IlKLJHQ :LUWVFKDIWVJWHUQ GHV $QODJHYHUP|JHQVLQYROOHU+|KHDOV%HWULHEVDXVJDEHQDEJH]RJHQZHUGHQZHQQ
GLH XP HLQHQ HQWKDOWHQHQ 9RUVWHXHUEHWUDJ YHUPLQGHUWHQ$QVFKDIIXQJV
+HUVWHOOXQJVNRVWHQE]ZGHUHQ(LQODJHZHUWIUGDVHLQ]HOQH:LUWVFKDIWVJXWQLFKWEHUVWHLJHQ*:*
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DEHUQLFKWEHUVWHLJHQNDQQQDFK$EVD(6W*LP
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Zeile 35
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VFKURWWXQJEHL=HUVW|UXQJDXVGHP%HWULHEVYHUP|JHQDXVVRLVWKLHUGHU
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:LUWVFKDIWVJWHUGHV$QODJHYHUP|JHQVLVWGHU=HLWSXQNWGHU9HUHLQQDKPXQJGHV9HUlXHUXQJVHUO|VHVPDJHEHQG

Raumkosten und sonstige Grundstcksaufwendungen (Zeilen 36 bis 38)

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=HLOH]XHUIDVVHQ
Zeile 37
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9HUSHJXQJVLQGQLFKWKLHUVRQGHUQLQ=HLOH]XHUIDVVHQ.RVWHQIU
)DPLOLHQKHLPIDKUWHQLQGHQ=HLOHQELV
Zeile 38
7UDJHQ6LHKLHUGLH$XIZHQGXQJHQIUEHWULHEOLFKJHQXW]WH*UXQGVWFNH
]%*UXQGVWHXHU,QVWDQGKDOWXQJVDXIZHQGXQJHQHLQ'LH$I$LVWLQ=HLOH

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Sonstige unbeschrnkt abziehbare Betriebsausgaben (Zeilen 39 bis 51)

Zeile 40
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VLQGLQ=HLOH)DKUWNRVWHQLQGHQ=HLOHQII]XEHUFNVLFKWLJHQ$XIZHQGXQJHQIU5HLVHQYRQ$UEHLWQHKPHUQVLQGLQ=HLOH]XHUIDVVHQ
Zeilen 46 und 47
7UDJHQ 6LH LQ =HLOH  GLH 6FKXOG]LQVHQ IU JHVRQGHUW DXIJHQRPPHQH
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HLQ]XWUDJHQ'LHVHVLQGELV]XHLQHP%HWUDJYRQXQEHVFKUlQNW
DE]XJVIlKLJ
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aus Gewinn und Einlagen des Gewinnermittlungszeitraumes unter BeUFNVLFKWLJXQJ GHU 9RUMDKUHVZHUWH EHUVWHLJHQ 'LH QLFKW DE]LHKEDUHQ
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Zeile 48
'LH LQ (LQJDQJVUHFKQXQJHQ HQWKDOWHQHQ 9RUVWHXHUEHWUlJH DXI GLH %HWULHEVDXVJDEHQ JHK|UHQ LP =HLWSXQNW LKUHU %H]DKOXQJ ]X GHQ %HWULHEVDXVJDEHQ XQG VLQG KLHU HLQ]XWUDJHQ 'D]X ]lKOHQ EHL$QZHQGXQJ GHU
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MHGRFKQLFKWGLHQDFK'XUFKVFKQLWWVVlW]HQHUPLWWHOWHQ9RUVWHXHUEHWUlJH
Bei steuerbegnstigten KrperschaftenVLQGQXUGLH9RUVWHXHUEHWUlJH
IU/HLVWXQJHQDQGHQVWHXHUSLFKWLJHQZLUWVFKDIWOLFKHQ*HVFKlIWVEHWULHE
einzutragen.
Zeile 49
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9RUMDKUDOV%HWULHEVDXVJDEH]XEHUFNVLFKWLJHQ
Beispiel: Die Umsatzsteuer-Vorauszahlung fr den Monat Dezember
2014 ist am 10. Januar des Folgejahres fllig. Wird die Umsatzsteuer-Vorauszahlung tatschlich bis zum 10. Januar entrichtet,
so ist diese Zahlung in 2014 als Betriebsausgabe zu bercksichtigen. Wenn Sie einen Lastschriftauftrag erteilt haben, das
Konto die ntige Deckung aufweist und der Lastschriftauftrag
nicht widerrufen wird, ist bei Abgabe der Voranmeldung bis zum
 -DQXDU HLQ $EXVV ]XP )lOOLJNHLWVWDJ DQ]XQHKPHQ DXFK
wenn die tatschliche Belastung Ihres Kontos spter erfolgt.
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Zeile 51
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HLQVRZHLWGLHVHQLFKWLQGHQ=HLOHQELVEHUFNVLFKWLJWZRUGHQVLQG

Beschrnkt abziehbare Betriebsausgaben und Gewerbesteuer (Zeilen 52 bis 57)

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GHQVRQVWLJHQ%HWULHEVDXVJDEHQDXI]X]HLFKQHQ
Zeile 52
$XIZHQGXQJHQIU*HVFKHQNHDQ3HUVRQHQGLHQLFKW$UEHLWQHKPHUVLQG
]%DQ*HVFKlIWVSDUWQHUXQGGLHJJIGDUDXIHQWIDOOHQGH3DXVFKDOVWHXHUQDFKE(6W*VLQGQXUGDQQDE]XJVIlKLJZHQQGLH$QVFKDIIXQJV
RGHU+HUVWHOOXQJVNRVWHQGHUGHP(PSIlQJHULP*HZLQQHUPLWWOXQJV]HLWUDXP]XJHZHQGHWHQ*HJHQVWlQGHQLFKWEHUVWHLJHQ
'LH$XIZHQGXQJHQGUIHQQXUEHUFNVLFKWLJWZHUGHQZHQQDXVGHP%HOHJ RGHU GHQ$XI]HLFKQXQJHQ GHU *HVFKHQNHPSIlQJHU ]X HUVHKHQ LVW
Wenn im Hinblick auf die Art des zugewendeten Gegenstandes (z. B.
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QLFKWHUIRUGHUOLFK
Zeile 53
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Zeile 54
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Zeile 55
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Zeile 56
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] % $XIZHQGXQJHQ IU -DJG RGHU )LVFKHUHL IU 6HJHO RGHU 0RWRUMDFKWHQVRZLHIUlKQOLFKH=ZHFNHXQGGLHKLHUPLW]XVDPPHQKlQJHQGHQ
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zu erfassen.
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]XHUNOlUHQ
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HLQHP6WUDIYHUIDKUHQIHVWJHVHW]WH*HOGVWUDIHQVLQGQLFKWDE]LHKEDU(LQH
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Zeile 57
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