Indlela yokusebenzisa iibhanki zerhafu kwisicwangciso sakho somhlalaphantsi.
Izinga lentlawulo elisebenzayo lisebenza kuphela kwisixa semali engenayo engenayo (ingeniso emva komlinganiselo wakho okanye ukuchithwa kweemfuno kunye nokukhululwa kwazo) eziwela kwicala elilodwa okanye elitshatileyo. Ngokomzekelo, ukuba ingeniso yakho engenayo i-$ 92,000 kwaye ungatshatanga, nantsi indlela irhafu yakho ibalwa ngayo ngo-2017:
Ziziphi iibhola ezingama-2017 zeRhafu eziSebenzayo zokuSebenza
- I-$ 9,325 yokuqala ihlawuliswa kwi-10%, ngoko uhlawula i-$ 932.50 kuloo mali
- I-$ 28,625 elandelayo ihlawuliswa kwi-15% ukwenzela ukuba uhlawule i-$ 4,293.75 kweso sabelo
- I $ 53,950 elandelayo ihlawuliswa kwi-25% ukuze uhlawule i-$ 13,487.50
- Yaye i-$ 100 yokugqibela ihlawuliswa kwi-28% ngoko uhlawula i-$ 28
- Iirhafu ezipheleleyo ezifunekayo ziza kuba ngu-18,741,75
Kule meko, uza kuba kwi-28% yezinga eliphantsi, kodwa qaphela kuphela i-850 ye-income yakho engenayo irhafu. Ixabiso lakho elifanelekileyo (irhafu ehlawulwe ngokwahlukileyo ngenkokhelo ehlawulwayo) iya kuba malunga no-20.4%.
Iingxowa zerhafu ezingama-2017 zisebenza njani kwabashadile abafakela ndawonye
Ukuba utshatile kwaye ingeniso yakho yerhafu ingu-$ 92,000, nantsi indlela irhafu ebalwe ngayo:
- I-$ 18,650 yokuqala ihlawuliswa kwi-10%, ngoko uhlawula i-$ 1,865 kule mali
- I-$ 57,250 elandelayo ihlawuliswa kwi-15%, ngoko uhlawula i-$ 8,587.50 kweso sabelo
- Okushiya imali eyi-16,100 yemali engenayo engenayo irhafu, eya kuhlawulwa irhafu kwi-25%, ngoko uhlawula i-$ 4,025 kweso sabelo.
- Iirhafu ezipheleleyo ezifunekayo ziya kuba yi-14,477,50.
Kule meko, uya kuba kwi-25% yezinga eliphantsi, kodwa qaphela kuphela i-16,100 yemali yakho engenayo irhafu.
Ireyithi yakho yentlawulo efanelekileyo iya kuba malunga ne-15.7%.
Iibhanki zerhafu zango-2017 zihluke nje kuphela ukusuka ngo-2016 - njengoko unyaka ngamnye ukuhlukana phakathi kweerhafu kulungiswa ngokusekelwe kumgangatho wokunyuka kwamaxabiso. Ukuqonda ukuba iirhafu zentsebenzo kubaluleke kangakanani ekwakheni isicwangciso somhlala-phantsi esiyimpumelelo.
2017 Iimali zeNtlawulo zeNtlawulo zeNtlawulo-mali ukuya kwi-20%
Kukho ireyithi yentela ye-0% esebenza kwiinzuzo zexesha elide kunye neengeniso ezifanelekileyo eziza ku-15% okanye kwi-bracket yentela ephantsi.
Oko kuthetha ukuba abo bafumana imali engenayo engaphantsi kwee-37,950 zama-singles kunye ne-75,900 zama-dollar abatshatileyo, ngokulawula i-capital earnings, unokukwazi ukuhlawula irhafu encinane kwintlawulo yakho.
Ngokomzekelo, uthathe isibini esitshatileyo sibe ne $ 50,000 yengeniso ehlawulwayo. Baya kuqonda enye i-25,900 yezigidi zeengxowankulu zexesha elide kwaye abahlawulanga irhafu ngenzuzo. Ukufumana inzuzo kwiminyaka apho awuyi kuhlawula irhafu kwintlawulo ngenye yezindlela ezimbalwa zokufumana imali engenayo yerhafu-mali.
Iintlawulo ezingenasiphumo zentlawulo azifumaneki kuwo wonke umntu. Labo abakwi-25% ukuya kwi-35% yezinga eliphantsi baya kuhlawula i-15% kwi-cap gains kunye negalelo ezifanelekileyo, kwaye abo bafikelele kwizinga eliphantsi lokuhlawula irhafu kwi-cap gains kunye namaxabiso afanelekileyo kwisilinganiso se-20%.
AMT
I-AMT (iNqanaba elincinci leRhafu) lilinganisa ukubalwa kweerhafu ezisebenzisa imithetho ehlukeneyo. Yongeza ezinye izinto kwi-calculation calculation. Ukuba unetyala ngaphantsi kwemithetho ye-AMT kunokuba uphantsi kwemigaqo yerhafu rhoqo, kufuneka uhlawule imali ephezulu. Ngaphantsi kwemithetho ye-AMT, ukuba ingeniso yakho yerhafu ingaphantsi kwemali ekhutshweyo ye-exemption, i-AMT ayisebenzisi. Ngama-singles, ngo-2017 loo mali yokukhululwa yi-$ 54,300; ukutshata, ngu-$ 84,500.
Imithetho Yentlawulo ye-High-Income Benearners
Makhe sijonge ngeminye yemithetho yerhafu ekhoyo ngoku isebenza kulabo abanemali ephezulu.
- I-Medicare Surtax kwi-Income Income - Le yerhafu esebenza nje njengerhafu yokuhlawula ngoku (i-FICA tax). Ingxowa ye-.9% kwimali engenayo efunyenweyo kwimali engenayo engaphezulu kwama-200,000 amawaka angama-singles kunye nama-250,000 angama-250,000 abatshatileyo.
- I-Medicare Surtax kwiNgeniso yeTyalo-mali - Le ngxelo ngamanye amaxesha ibizwa ngokuba yi-"NIT" okanye iNtlawulo yeNgeniso yeNtlawulo yeNtengiso. Ingeniso ye-3.8% echaphazelekayo kwingeniso-mali xa imali yakho engenayo ihlawulwe ngaphezu kwe-200,000 yee-single kunye nama-250,000 angama-250,000.
- IsiGaba sokuPhuculwa kweeNkcukacha kunye nokuXholwa kweeNkcukacha - Ukuba wenza imali eninzi awuyi kukwazi ukuyisebenzisa yonke into echithwe ngayo kunye nokuxolelwa. Nantsi indlela esebenza ngayo: ukuba ungatshatanga kunye ne-AGI ye-$ 261,500 ngonyaka, okanye utshatile ukufakela ngokubambisana ne-AGI ye-$ 313,800 okanye ngaphezulu kwaye uza kulahlekelwa ngu-2% wemali yakho yokuxolelwa kwi-$ 2,500 nganye ngaphaya kwemingcele yomda, kunye ne-3% yexabiso lakho elichithwe ngokukhawuleza kwinqanaba lakho le-AGI lidlula umda.
- I-AMT ye-Earners ephakamileyo-I- AMT inokuthi ichaphazele i-singles ngemali engama-$ 200,000-$ 350,000 kunye neengqabane ezitshatileyo ezinemali engenayo kwi-$ 250,000 ukuya kwi-475,000 yeerhafu. (Kungenzeka ukuba uhlawulwe irhafu ye-AMT ukuba unentsapho enkulu kunye nabaxhomekeke kubaninzi abanokubango, bakhokhe iirhafu zeburhulumenteni, iirhafu zepropati eziphezulu, okanye zininzi ezidityanisiweyo.
Ukusebenzisa iiRhafu zeRhafu ngeli xesha usalondoloza
Ngokomzekelo wethu phezulu kweli nqaku lomhlawuli werhafu omnye, masicinge ukuba umntu akazange enze nayiphi na iminikelo kwisicwangciso somhlalaphantsi. Masithi baqala ukunikela i-$ 2,000 kwi-IRA yesithethe okanye inkampani 401 (k) icebo. I-$ 100 yokuqala iwagcine iirhafu kwizinga le-28%; ngoko kulo mzekelo, ukunciphisa umrhumo wabo werhafu nge-$ 28. I-$ 1,900 ezayo ibenza ihlawulwe irhafu kwi-25%, ngoko ke iya kubakholisa i-475. Igalelo labo le- IRA eli- deductible ye- IRA liyanciphisa i-bill yabo yerhafu nge-$ 503.
Khawuthethe ukuba lo mntu ulahlekelwe ngumsebenzi wakhe kwithuba lonyaka; ngoku ingeniso yabo ehlawulwa irhafu ilindeleke ukuba ibe ngama-25,000. Mhlawumbi basenayo imali yokugcina imali ukuze bathuthele kwi-IRA, kodwa ngaba yenza ingqiqo ngoku? Igalelo elifanayo le-IRA liza kubasindisa kuphela irhafu kwizinga le-15% ukwenzela ukunciphisa umrhumo wabo werhafu nge-$ 300. Mhlawumbi iRoth IRA yayiza kwenza ingqiqo.
Ukuba ingeniso yakho iyahluka rhoqo ngonyaka (njengaleyo esebenzayo kwikhomishini) qwalasela ukusebenzisa ibhakhti yakho yentela ekulindelekileyo ukuba unqume uhlobo luni lwe-akhawunti ekuxhaseni ngonyaka. Esi sigqibo sifanele sibuye sibuye sibuyele xa uthatha umhlalaphantsi. Njengoko ufumana imali encinci, kungenakuqonda ukuba uqhubeke nokwenza igalelo elincinci. Nangona wenza isicwangciso sakho serhafu, kufuneka ufumene ukuba uneniso-mali engenakho ukubeka kwakhona ukunciphisa irhafu yakho yonyaka yerhafu.
Ukusebenzisa iiRhafu zeRhafu ngelixa uCwangcisa iNgeniso yakho yomhlalaphantsi
Ucwangciso lweRhafu luyinkimbinkimbi xa uqala ukucwangcisa umvuzo wemhlala-phantsi. Ikhefu ngalinye eliyithatha kwi-IRA yendabuko iyimali engenayo yerhafu, kwaye emva kokuba uphendule i-70 1/2, kufuneka uthabathe uhlaselo. Ukwenza izinto zibe nzima kakhulu, yonke imithombo yakho ehlangeneyo yengeniso ithintela ukuba ininzi yengeniso yakho yeNtlalo yoKhuseleko iya kubhatalwa. Ukufumana uncedo lobuchwepheshe kule nqanaba kunokukugcina imali.