Ukuba nexabiso eliPhezulu eliPhezulu kufuna iNkqubo eyahlukeneyo yoCwangciso lweRhafu
Ngokutshintshwa komthetho omtsha weerhafu osebenza ngo-2018 njengenxalenye yoMthetho wokuThuthwa kweRhafu kunye neMisebenzi, lixesha elifanelekileyo kubahlawuli berhafu abaphezulu abahlawulela isicwangciso sabo ukuze bahlole indlela abanokuchaphazeleka ngayo kunye namathuba ayenayo okuvelisa imali yerhafu.
Njengoko uhlala phantsi nomgcini-akhawunti wakho okanye uchwepheshe weerhafu, nakhu izihloko ezibalulekileyo zokuhlaziya.
U Cwangciso lweRhafu yoTyalo
Ukuba yakho inotyalo-mali eninzi kakhulu, mhlawumbi ufumene irhafu yengeniso enkulu xa uthengisa utyalo-mali kwinzuzo. Ireyithi yerhafu yexesha elifutshane ephezulu inokusetyenziswa kwiityalo ezigcinwe ngaphantsi komnyaka owodwa, ngelixa ixabiso eliphantsi elingaphantsi kwexabiso lemali elide lisebenza kwiimali ezigcinwe ixesha elingaphezulu komnyaka omnye.
Ngaphantsi kwe-bhili yentlawulo entsha, ixabiso lentengo-mali ayifumananga naluphi na utshintsho oluphambili kwisakhiwo. Ixabiso elide lexesha elide lexabiso lee-0%, iipesenti ezili-15 kunye neepesenti ezingama-20 zisasebenza, kodwa indlela le ntlawulo esetyenziswa ngayo ishintshile. Umthetho omdala usetyenzise ireyithi ye-0 yeepesenti kwiibhanki ezimbini zerhafu eziphantsi kakhulu, ngelixa i-15 pesenti yezinga lawa phakathi kwimiba emine kunye ne-20 yepesenti egcinwe kubani berhafu kwiibhanki eziphezulu zerhafu. UMthetho weCandelo loCwangciso kunye neMisebenzi, nangona kunjalo, ulungelelanisa amaxabiso kunye namanqanaba angeniso aphezulu ahlawulwayo.
Kwixesha elifutshane elizuzayo, ukutshintsha okucacileyo kuhambelana nokulungiswa kweebhanki zerhafu ngokwabo. Abafaki abodwa abangenayo i-$ 500,000 okanye ngaphezulu kunye nezibini ezitshatileyo ezineengeniso ezidibeneyo ze-600,000 zamaRandi okanye eziphezulu eziwela kwi-37 yepesenti yentela. Eli lizinga eliphezulu lexabiso lokufumana imali ukuba uqaphele ukuba unomtsalane ophezulu onotyala-mali oceba ukuthengisa utyalo-mali olufutshane.
Isakhiwo kunye neSicwangciso soNgeniso lweNtela
Isicwangciso serhafu seTrump senze utshintsho kwifa kunye neentlawulo zesipho ezichaphazela ngqo abantu abaphezulu abanamatha. Lo Mthetho uphindwe kabini isipho, ifa kunye nezizukulwana-zokurhoxisa irhafu yokudlulisa irhafu, ukuphakamisa kwiidola ezili-11,2 ngomntu ngamnye, ezixhaswe kwixabiso lentengo. Umda wokukhutshwa wonyaka werhafu wesipho uphuma kuma-15,000 e-$, ngelixa ireyithi yentlawulo yezo zithathu zihlala zingatshintshi kuma-40 ekhulwini.
Kubantu abanamalungelo amanqanaba aphezulu abenza isicwangciso sokwenza izipho zemali ezixabisekileyo kwiindlalifa zabo, utshintsho luncedo, ngokuba lukwazi ukuvelisa irhafu. Ukunyusa ngokupheleleyo iinguqu zerhafu ngelixa zisendaweni, kubalulekile ukuqwalasela ukuba isicwangciso sakho sendawo esikhoyo sakhiwe ukuba sikuvumele ukuba sisebenzise umlinganiselo werhafu ephezulu, ngelixa uqinisekisa ukuba awugqithanga ngaphezulu (okanye ngaphantsi ) yobutyebi bakho kwiqabane lakho, abantwana okanye abazukulu kunokuba unenjongo ngexesha lokuphila kwakho. Kufuneka kwakhona uququzelele iinzame zakho zokucwangcisa intela ye-feraleral kunye nayiphi na impembelelo yerhafu enokuthi ibangelwe kumgangatho welizwe.
Enye into ebalulekileyo ukuba uqaphele ngalezi zinguqu: zihleliwe kuphela ukuba zihlale ziqala ukusebenza ngoDisemba 31, 2025, ngaphandle kokuba zongezwe ngenye indlela yokuhlaziywa komthetho werhafu.
Ngelo xesha, babuya kwizinga eliphantsi lokuxolelwa. Umthetho okwamanje awubandakanyi nawuphi na umqathango onxamnye nokuthi "ukubethelwa", okuya kuvumela izipho zemali ngaphambi kokuba zihlawulwe njengenxalenye yefa lakho phantsi kwemida emidala. Kusekho ixesha lokuba imimiselo evimbela iiflawulo zibekwe endaweni kodwa yinto yokuqwalasela xa wenza izipho.
Ukunikezelwa kweRhafu yoNcedo
Ukunika inxalenye yobutyebi bakho kwintando-mali inokubangela ukuncitshiswa kweerhafu nokuqala ngo-2018, umda wokunciphisa umrhumo wenkxaso-mali kwiimfuno ezizimeleyo zikhuphuke ukusuka kuma-50 ekhulwini we-Income Gross Income ukuya kuma-60 ekhulwini. Lo Mthetho uphinde usupheliswe umda we-Pease, owawuthatha inani lokunciphisa inzuzo efumanekayo kubahlawuli berhafu abaphezulu.
Imida ephakamileyo yokuncitshiswa yintlawulo yokuhlawula abahlawuli berhafu abaphezulu abenza umrhumo kunye nokuba kunokwenzeka ukwenza ukuhanjiswa kweentlawulo ezingenakuhlawulwa kweentlawulo ngokubeka ezinye zeempahla zakho zibe yintembeko yokukhokha imali.
Ukuba uneminyaka engaphezulu kwe-70 1/2, unokuphepha ukuhlawula irhafu yengeniso ukuya kwii-100,000 zama-dollar kwiminikelo yokuncedisa eyenziwa kwi-IRA yendabuko ngonyaka ngenzuzo yerhafu eyongeziweyo. Ukunikela kwi-fund-advised fund ingabonelela ngokutsha kwentlawulo.
Kanti ke, nangona kunjalo, olu tshintsho luya kuphelelwa ekupheleni kwe-2025 ngoko kubalulekile ukucwangcisa indlela yokwenza ngayo ngokukhawuleza kuzo, kungekudala.
Ukukhutshwa kweNkcazo yeNkcazo yokuDlula
Omnye umrhumo wokugqibela werhafu kubantu abanamalungelo aphezulu ekufuneka baqwalaselwe kukungeniswa kwe-20% yexabiso lokunciphisa inzuzo yezorhwebo kwimicimbi yokupasa. Ukuba uqhuba ishishini elithe lahlawulwa njengeziko lokupasa, unokukwazi ukukhipha iipesenti ezingama-20 zeholo lakho elifanelekileyo elifanelekileyo kwi-top, kunye nemingcele ethile. Ukuba unomvuzo ophezulu ofumana imali, unokufuna ukuphonononga iingenelo zokwenza inkampani ejongene nokunyanzela ukuzisebenzisa ngokunje.
Ukuba ishishini lakho lisebenza njenge-C-corporation, awuyi kuba nako ukuxhamla ukuxothwa kodwa umrhumo werhafu unciphisa izinga lentlawulo yenkampani ukusuka kuma-35 eepesenti ukuya kuma-21 ekhulwini, enikezela enye inzuzo yokwenza imali yerhafu.