Iingcebiso eziPhambili zeNtlawulo zeNtlawulo zeMali kunye nokulahlekelwa
Yiyiphi i-Asset Capital?
Iimpahla eziyinkunzi zizityalo-mali ezifana nezitokiselwano, iimali ezidibeneyo, izibophelelo, i-real estate, izitye ezixabisekileyo, iimali zemali, ubugcisa obuhle kunye nezinye izinto eziqokelelweyo.
Xa i-asethi eyinkunzi ithengiswa, ukuba utyalo-mali lwakho landa okanye linciphisa inani, uhlawulwa irhafu kwiinguqulelo zexabiso. Utyalo-mali unakho ukuvelisa imali ngenzuzo yemali , izabelo , ii-rents kunye nezibonelelo. Ingeniso eveliswe ngutyalomali ihlawuliswa njengoko ingeniso yenziwe.
Ziziphi ixabiso leNkcitho?
Isiseko senkcitho yintengo yangaphambili umntu ohlawulwa kwi-asethi yemali. Iziseko zexabiso ziquka intengo yokuthenga kunye nayiphi na iindleko zokuthenga ezibandakanyekayo (ezifana neekomishini ezihlawulwe kubathengi).
Kwezinye iimeko, ixabiso lexabiso le-asethi kufuneka lilungiswe okanye lihle ukuze libonise iindleko zinyani zeenjongo zerhafu. Isiseko sokulungiswa sibalwa ngokuqala ngesiseko senkcitho yexabiso, kwaye wenze utshintsho olwenyukayo okanye olwenyukayo.
Ngokomzekelo, uSteven noMary bathenga indlu ngo-1986 ngama-100,000. Kule minyaka, baye bathatha indawo ephahleni, bafake umoya omtsha, kwaye benza ezinye izinto ezininzi.
Iindleko zaloo phuculo zikhulisa isiseko sabo endlwini. Kwaphela iminyaka embalwa, baqeshisa indlu. Ukuncitshiswa kwexabiso elithatyathwe kuloo minyaka kunciphisa isiseko sabo.
Ukufumana isikhokelo esincinci ngokusesikweni kunye nokulungiswa kwisebe, bona:
- Isiseko se-Assets (Upapasho 551),
- Isahluko 4 seNgeniso yeMali kunye neNdleko (Upapasho 550), kunye
- Isiseko kunye nendawo yokugcinwa kwengxelo yeeNgcebiso zeShedyuli D.
Ukunyangwa kweRhafu yeNtlawulo yeNkunzi
Ingakanani imali eyinzuzo ehlawulwayo incike kwiliphi uhlobo lwexabiso lemali otyalomalileyo kwaye uhlala ixesha elide ngayo.
Iintlobo zeeMpahla zeMali
Kukho iirhafu ezizodwa zerhafu ezisebenzisayo ekuthengiseni iindawo zokuqokelela, ukuhlaziywa kwezindlu eziphantsi, kunye neendawo ezincinci zoshishino.
Utyalo-mali lwangexesha elide kwiimpahla eziqokelelweyo zihlawuliswa kwi-flat 28%. Utyalo-mali olufutshane olufutshane kwizikolo eziqokelelweyo luhlawuliswa njengenzuzo yexeshana kwixeshana zakho eziqhelekileyo zerhafu. Izixhobo eziqokelelweyo ziquka ezi zinto zilandelayo:
- izitampu,
- zemali,
- i zinyithi,
- iigugu ezixabisekileyo,
- maqhezu a
- antiques,
- iziyobisi, kunye
- ubuchwepheshe obuhle.
Ezinye zexabiso zexabiso zetsimbi kunye ne-bullion, nangona kunjalo, zibhekwa njengeempahla ezihlawulelwayo rhoqo kwaye aziqwalaselwa njengeziqokelelo zentlawulo phantsi kweCandelo leNgeniso yeNgeniso yeCandelo 408 (m) (3). Qaphela kwakhona, Ukupapashwa kwe-17, iNtlawulo yeNgeniso ye-Federal Federal , Isahluko 16.
Ipropati yangempela ehlahliweyo ixhomekeke kwixabiso elithile lokuhlawula ixabiso elithile. I-25% yentlawulo ekhethiweyo yerhafu isebenza kwinani lentlawulo ehambelana nokunciphisa ixabiso lokunciphisa ixabiso elibanjelwe okanye lingafunwa kwipropati. Intsalela yentlawulo iza kuhlawulwa kwiirhafu eziqhelekileyo zerhafu okanye irhafu yerhafu yokufumana ixesha elide, kuxhomekeke kwithuba elide le propati.
Ukuze uthole iinkcukacha ezongezelelweyo malunga nokunciphisa ukuhlaziywa, bhekisa kwi-Publication 544, ukuThengiswa kunye nezinye iziTyalo zeeAfa, iSahluko 3, icandelo lokuNyuka kweNyantyalelo.
Ukuzuza kweentengo kunye nokulahlekelwa kwi-stock stock encinci kungafanelekela unyango olukhethiweyo lwerhafu. Ngokukodwa, le mpazamo yerhafu isebenza kumashishini amancinci ahlelwe njengeenkampani ze-C. Iingeniso zingabandakanywa ngokukodwa okanye ngokupheleleyo ngaphandle kwerhafu phantsi kweCandelo leNgeniso yeNgxelo ye-Revenue section 1202 ukuba inkampani inempahla eyi-$ 50 yezigidi okanye ngaphantsi xa isitokhwe sakhishwa. Ukulahlekelwa kwi-stock corporation encinci yeC-C ingaphathwa njengelahleko eziqhelekileyo ukuya kwii-50,000 zamawaka ngonyaka phantsi kwecandelo le-1244 ukuba inkampani ibe nenkunzi-mali eyi-1 million okanye ngaphantsi. Abashinisi bamashishini amancinci bangacela ukuba iinkampani ziqinisekise isitokethi zabo njengezifanelekileyo phantsi kweCandelo le-1202, kwiCandelo le-1244, okanye zombini, ngelixa baqhuba utyalo-mali kwinkampani.
Ukufumana iinkcukacha ezongezelelweyo kule miqathango emibini ye-stock stock, jonga kwi- Publication 550, iNgeniso yeNgeniso yeMali kunye neNdleko , isahluko 4, ngokukodwa icandelo leNzuzo kwiShishini leShishini elincinci.
Impahla ehleliweyo esetyenziswe kwishishini lakho ihlawuliswa njengenzuzo eqhelekileyo. Iimpahla zezo shishino ziquka yonke ifenitshala, izixhobo kunye nemishini esetyenziswa kwishishini. Imizekelo ibandakanya iikhomputha, iidesksi, izitulo kunye neefotopi. Iimali eziqhelekileyo zichazwe kwi-IRS Ifom 4797 . Jonga kwi- Publication 544, ukuThengiswa kunye nezinye iziTyala zeeAfa ukuze uthole iinkcukacha ezithe xaxa malunga nokuthengisa impahla yezoshishino.
Iimali eziNkunzi zeMali eziPhathiweyo Ixesha elide kunye nexesha elifutshane
Ixesha lokubamba lilinganisa ixesha elide umntu analo ngayo impahla.
Ixesha lokubamba liqala ngosuku emva kokuba umntu athenge utyalo-mali kuze kube ngumhla umntu athengisa ngayo utyalo-mali. I-IRS ithi, " Ukuqaphela ukuba ungayibamba ixesha elingakanani umnini-mali-mali, qalisa ukubala ngomhla olandelayo emva kokuba ufumene ipropati." Usuku olahla ngayo ipropati luyingxenye yesikhathi sakho sokubamba. "(Ukupapashwa 550; Iingeniso zokuLawula 70-598.)
Ngeenjongo zerhafu, siqoqa ixabiso lentengo kwixesha elifutshane kunye nexesha elide lokubamba.
Ixesha elide lokubamba ixesha elifutshane lonyaka omnye okanye ngaphantsi . Iimali ezincinci zentengo-mali zihlawulwa kwiirhafu zerhafu eziqhelekileyo, ezivela kwi-10% ukuya kwi-39.6% ngonyaka we-2016 .
Ixesha elide lokubamba ixesha elide lingaphezu konyaka omnye . Iimali zengxowa-mali zangexesha elide zihlawulwa kwiirhafu zexesha elide, eziqhelekileyo ezingaphantsi kweerhafu eziqhelekileyo. Ireyithi yerhafu yexesha elide iyanomlinganiselo weerhafu, i-15%, okanye i-20%, kuxhomekeke kwibakethi yakho yentela.
- I-0% iyasebenza kwiinzuzo zangexesha elide kunye neengeniso zentengo xa umntu ekhompyutheni yeerhafu ye-10% kunye ne-15%,
- I-15% isebenza kwingeniso yexesha elide kunye negalelo lentlawulo xa umntu e-25%, 28%, 33%, okanye iibhakethi zerhafu ezingama-35, kwaye
- I-20% isebenza kwiinzuzo zangexesha elide kunye neengeniso zentengo xa umntu ekhompyutheni yentela ye-39.6%.
IiRhafu zeRhafu zeNtlawulo
| Ukuba ibhakha yakho yerhafu yile: | Emva koko i-short-term gains is taxed: | Yaye inzuzo yangexesha elide ihlawuliswa: |
| 10% | 10% | 0% |
| 15% | 15% | 0% |
| 25% | 25% | 15% |
| 28% | 28% | 15% |
| 33% | 33% | 15% |
| 35% | 35% | 15% |
| 39.6% | 39.6% | 20% |
| Ngaphandle kwezi ntlobo zezinto ezilandelayo: | ||
| Abaqokeleli | Iireyithi zerhafu eziqhelekileyo | 28% |
| Ukuhlaziywa kwexabiso | Iireyithi zerhafu eziqhelekileyo | 25% |
| Isitokethi esincinci se shishini | Iireyithi zerhafu eziqhelekileyo | 28% emva kokungabikho |
Kwakhona, abahlawuli berhafu abaphezulu abanokufumana i- 3.8% engenayo ingeniso yerhafu yenkxaso yesicelo efakwe kwiinzuzo zabo ezinkulu kunye nemali engenayo yentlawulo . Ngaloo ndlela izinga eliphezulu leerhafu elingafaka isicelo kwingeniso yemali engenayo i-39.6 + 3.8 = 43.4% kwi-short-term gains taxing kwizinga eliqhelekileyo okanye i-23.8% (20% + 3.8%) kwiinzuzo zangexesha elide.
Ukucwangciswa kwentela kubatyalomali kugxininise ekuhleni ukuthengiswa kotyalo-mali olunenzuzo kuze kube yilapho unelungelo lokufumana isaphulelo sentlawulo yexesha elide elihlawulelwayo.
Ukugcina iiRekhodi zoTyalo-mali
Abatyalomali kufuneka balondoloze umkhondo wabo bonke utyalo-mali. Le ngcaciso ibalulekile ekubaleni inani leenzuzo ezinkulu. Umele ukwazi ukuba uthenge ntoni, ubuninzi obutyalomali, iimali zakho zemirhumo kunye nee-commissions, kwaye xa uthenge utyalo-mali. Kufuneka uqaphele umhla wokuthengiswa kotyalo-mali, imali eyithengiweyo evela kuthengiswa, kunye nayiphina imirhumo okanye iikhomishini ozihlawulele ukuzithengisa.
Unokufuna ukusebenzisa ispredishithi okanye isofthiwe yezemali yomntu ukuze ulandele olu lwazi. Iiprogram zemali zomntu siqu zinokubonelela ngeempawu ezilandelelanayo zokulandelela utsalane kunephepha elipredishithi. Umthengisi wakho unokukwazi nokuba nezixhobo zokulandelela izindleko zeendleko, ukuzuza kunye nokulahlekelwa. Kukho ne-software ekhethekileyo yokugcinwa kwirejista ye-investment, njenge-GainsKeeper.
Kufuneka kwakhona ugcine nayiphi na ingxelo kunye noqinisekiso lwezorhwebo njengamaxwebhu okugcina. Iingxelo zonyaka ezivela kumthengisi wakho zinceda kakhulu, kwaye ezi zigcinwe kunye namanye amaxwebhu anxulumene nerhafu. Uqinisekiso lwezorhwebo kunye neengxelo zokufumana / ukulahlekelwa ziya kuza ngokufanelekileyo xa ulungiselela ukubuyiswa kweerhafu.
IiFomu zeRhafu zeSithili ezibhekiselele kwiNtengo-mali
Iintlawulo zentengo zibikwa kusetyenziswa iShedyuli D kunye neFomu 8949. Abathengi banokufuna ukusebenzisa i-Dividential Quidified and Distribution Gains Worksheet, efumaneka kwiphepha 44 lemiyalelo yeFomu 1040 , xa kuthela inani elifanelekileyo leerhafu yengeniso.
Zonke iinkcukacha malunga nokuhweba ngabanye zibikwe kwiFomu 8949, kwaye iifomali zeFomu 8949 zishwankathelwe kwiShedyuli D, kwaye zihanjiswe kwiFomu 1040. Ifomu 8949 iququzelelwe ngokufana ne-spreadsheet, nayo yonke ingcaciso ebalulekileyo malunga notyalo-mali othe wathengisa kunyaka. Ukufumana inzuzo okanye ukulahlekelwa kwemali kuthethwa ngalunye. Emva koko iifayile zakho okanye ilahleko zifunyenwe. Uya kuba nenzuzo ngenetha okanye ulahleko lwenetha kwimisebenzi yakho yonke. Kukho imithetho ekhethekileyo yokulahlekelwa kwemali, njengemingcele yonyaka yokulahlekelwa kwemali kunye neMithetho yokuThengisa iMpahla yokuThambisa .