Ukucwangciswa kwentlawulo yendawo yokuhlala, inkxaso yemali kunye nokubuyiswa kwefayile
Ngokusekelwe kuloo nto, sizazazi ukuba zeziphi izinto zezinto esizodinga ukuzicwangcisa.
Izinto zokuqala zokwenza xa ucwangcisa umtshato
"Izinkundla zifuna ukudalulwa ngokupheleleyo kweengeniso, ixabiso kunye neentlawulo," kusho uSusan Carlisle, uCPA. Ukudalulwa ngokupheleleyo kuthetha zonke iinkcukacha zakho zezemali kufuneka zifike ngoku, zizalisekile kwaye ziyi nyaniso. Ngoko, ukuba ulungele inkundla, uCarlisle weluleka abantu ukuba:
- Khupha ukugcinwa kwazo kwencwadi kunye neentlawulo zerhafu;
- Fayili nayiphi na ingxelo ehlawulwanga yerhafu;
- Fumana iikopi zeengxelo zebhanki, iintlawulo zerhafu, amaxwebhu okubolekisa ngemali, kunye neminye imaphepha yezemali; kwaye
- Hlanganisa amaxwebhu anxulumene ne-real estate, kwaye uqaphele ngubani onesihloko kwipropati nganye.
Cinga ukuqesha umgcini-mali we-forensic, nangona sele usasebenzisana neengcali zerhafu ukulungiselela ukubuyiswa kweerhafu zakho. Abagcini beengxelo ze-Forensic ziingcali zolu hlobo lweemali ezifunekayo kwinkundla kunye nokuthotyelwa komthetho. Inxaxheba yombango, i-CPA iphando kwaye ihlalutye ubungqina bezezimali kunye neengxowa-ndlebe kumaqela ukuqinisekisa ukuba zonke iimpahla zomtshato zibandakanyiwe ukukhusela ubuqhetseba, "kusho uRay Knight noLee Knight (" Ukuqwalaselwa Kwerhafu Xa Ulwahlula Ipropati, "I- Journal of Accountancy ).
Khumbula ukuthetha ngokunyanisekileyo nangokwebala kunye ne-akhawunti yakho ngexesha lomtshato. Ukuba wena kunye neqabane lakho sele ninomgcini-akhawunti olungiselela iirejista zakho zerhafu, umgcini-akhawunti wakho uya kuba neengxabano zentlalo xa kuziwa kukubonelela ngcebiso kunye. Njengokuba ngalinye iqabane liqeshe igqwetha lakhe, ukuba nabagcini-zimali abahlukeneyo bakhulula umgcini-akhawunti ukuba abe nempikiswano enomdla ekunikezeni ngcebiso engcali.
Ukuba umgcini-akhawunti wakho unqabile ukuba asebenze nawe, musa ukuyithatha. Kunoko, cela ukuthunyelwa kwenye i-akhawunti. Kwakhona, khumbula ukuba abacwangcisi bezimali banokucebisa abathengi ngemicimbi yezemali kunye neerhafu. Nika nayiphi na imibuzo esemthethweni kummeli wakho.
Amalungiselelo okuHlalwa kweRhafu kwiNtshato
Imiba emibini ephambili xa kuthethwa ngemali yindawo yokuhlala kunye nenkxaso yezemali. Makhe sixoxe ngemiba yokucwangcisa intela kunye nokuhlaliswa kwepropathi kuqala.
Imiba yoCwangciso lweNtlawulo yeeNdawo zokuHlaliswa kwePropati
Umgaqo-jikelele: "Ngokuqhelekileyo, akukho ntlawulo okanye ilahleko ebonakalayo ekudlulisweni kwepropati phakathi kwabatshatileyo, okanye phakathi koododa abatshatileyo ukuba ukutshintshiswa kungenxa yokuqhawula umtshato," i-IRS inqaku kwi- Publication 504, ehlukaniswe okanye ehlukaniswe ngabanye . Kunoko, ukutshintshwa kwepropati phakathi kwabatshatileyo okanye abatshatileyo benziwa njengemipho (i- Internal Revenue Code section 1041). Ngokuxhomekeke kwimeko yakho, "Unokwenza ... kufuneka uxelele ukuthengiswa kwerhafu yentlawulo yesipho" ( Ukupapashwa 504 ).
Ngoxa ungehlawulwanga ngokukhawuleza xa ipropathi idluliselwa phakathi kwakho kunye neqabane lakho, nabani na abathengisa ipropati baya kubakhokelela irhafu.
Makhe sibone indlela lo mgaqo jikelele usebenza ngayo kwiintlobo eziqhelekileyo zexabiso.
Indawo yokuhlala yaseprayimari: Yintoni esiyifunayo, ukusuka kwimivuzo yerhafu, nayiphi na inzuzo okanye ingeniso ekuthengisweni kwekhaya .
Ukuba kwaye xa indlu ithengiswa, umntu othengisa indlu unokukwazi ukukhuphela ukuya kwii-250,000 zama-$ kwiingeniso ukuba umntu unelungelo lakhe kwaye ahlala endlwini ubuncinane ubuncinane iminyaka emihlanu kwiminyaka emihlanu ekhokelela umhla thengiswa. Ukukhutshwa kwezigidi ezingama-250,000 kumnini ngamnye wendlu. Nawaphi na amanzuzo angaphezulu okuya kuhlawulwa. Ngoko isiqabane sokuqhawula umtshato siya kufuna ukubheka i-capital income kwi-house.
Masithi bobabini abatshatileyo banayo indlu, kwaye indlu inokufumana imali engama-400,000 engamaxabiso angabonakaliyo, kubalwa ngokuthatha ixabiso lokuhlalutya lendlu kunye nokulikhupha kwixabiso lokuthenga lokuqala. Ukuba indlu idluliselwa kwelinye iqabane kwaye elinye iqabane liyakususwa kwisihloko, umnini wendlu uza kuhlala kwi-150,000 yeenzuzo ezihlawuliswayo (i-$ 400,000 engama-250,000 engama-250,000 angabikho kumnini omnye).
Nangona uzuzwana luyinto entle, kusekho amandla okukhupha i-$ 400,000 epheleleyo yeenzuzo. Njani? Isicwangciso serhafu esisenokwenzeka ukuba bobabini bomtshato bahlale kwisihloko emva komtshato. Oku kufumana isibini sokwahlukanisa ukukhutshwa kwama-500,000, ngaphezu kwama-250,000 ama-$ ukuba omnye umntu ehleli kwisihloko. Isiqabane sokuqhawula umtshato siya kuba neenzuzo ezingenakho ukuhlawulwa kwiirhafu ezingama-400,000 emva kokuba i-$ 500,000 ingabikho. Esi sicwangciso sisebenza ngenxa yecala lokuqhawula umtshato xa udibana nokuhlolwa kokusetyenziswa kokuthatha ukukhutshwa. "Ucingelwa ukuba uye wasebenzisa ipropati njengekhaya lakho eliphambili ngeli xesha apho: Unayo, kwaye iqabane lakho okanye umlingane wakho wesibini uvumelekile ukuba ahlale kuyo phantsi komtshato okanye isixhobo sokuhlukanisa kwaye uyisebenzise njengendlu yakhe eyintloko," Iimpawu ze-IRS kwiSaziso 523, Ukuthengisa ikhaya lakho .
Izicwangciso zomhlala-phantsi: Nangona kungekho ntlawulo xa kuthengiswa i-asethi kwisicwangciso somhlala-phantsi, irhafu iya kubakho xa imali isasazwa kwisicwangciso somhlala-phantsi.
401 (k), 403 (b) kunye nezicwangciso zempesheni ezifanayo: Inkqubo yokwahlula i-401 (k) icebo okanye i-akhawunti efanayo yomhlalaphantsi yinto eyaziwa ngokuba yi-oda zoqeqesho lwangaphakathi (QDROs). I-QDRO "inkundla yenkundla eyabelana ngamalungelo omqeshwa ngesicwangciso somhlala-phantsi sokudlulisa ezinye okanye zonke izibonelelo kumnye umntu ophethe umlingane / umlingane. Uthunyelwa kwisicwangciso somlawuli ukwahlula isicwangciso ngokwemiqathango ethile," uCarlisle uthi. Indlela i-401 (k) iakhawunti ikwahlukana ngayo "ipapashwe kwi-QDRO." Kwimpapasho 575, iNgeniso ye-Pension kunye ne-Annuity Income, i-IRS amanqaku, "Umlingane okanye umlingane owayengumyeni ofumana inxalenye yeenzuzo ezivela kwisicwangciso somhlala phantsi phantsi kweengxelo ze-QDRO iintlawulo ezithe zafunyanwa njengokungathi uyisicwangciso sokuthatha inxaxheba." Umntu osekude naye uya kukwazi ukuhlawula isabelo sakhe semali kwisicwangciso somhlala-phantsi kwesinye isicwangciso somhlala-phantsi. Ngengxoxo ejulile yeemfuno zobudlelwane basekhaya, funda "ii-QDROs zifuna ukunakwa kwamaCPA" nguRay Knight noLee Knight ( uLwazi lwe-Akhawunti , ngo-Agasti 2014).
I-akhawunti ye-Retirement Individual (IRAs): I- akhawunti ye-IRA inokwahlukana phakathi kokuqhawula umtshato, "ngokugqithiseleyo impahla kwi-IRA yomlingane omnye kwi-IRA yomntu," kusho uSusan Carlisle. Kupapashwe ngo-590, iMigqaliselo yoLuntu lomhlala phantsi, i-IRS ithi, "Ukuba unomdla kwi-IRA yendabuko idluliselwa kwiqabane lakho okanye umlingane wakho umlingane ngokuqhawula umtshato okanye umyalelo wesondlo ohlukeneyo okanye uxwebhu olubhaliweyo olunxulumene nalo myalelo, umdla i-IRA, ukususela kumhla wokugqithiselwa, ithathwa njenge-IRA yakho. Ukutshintshwa akukho ntlawulo. "
Iziqinisekiso: Akukho ntlawulo kwi-intanethi, iibhondi, iimali kunye kunye nezinye izibambiso ezigcinwe ngaphandle kwezicwangciso zomhlala phantsi. Nangona kunjalo, irhafu iya kuhlawulwa xa utyalo-mali lithengiswa. Njengengxelo yokugcinwa kwengxelo, "Ukuba isakhiwo sithunyelwa kuwe kwiqabane lakho (okanye iqabane lakho langaphambili, ukuba ukutshintshwa kwimeko yesahlukaniso sakho), isiseko sakho sifana nesisombululo somlingane wakho okanye wesinye iqabane ngaphambi kokuba uhanjiswe ... Umtshintshi kufuneka akunike iirekhodi eziyimfuneko ukuchonga isiseko esilungisiweyo kunye nokugcina ixesha lepropati njengomhla wokugqithiselwa, "icebisa i-IRS kwi- Publication 550, iNgeniso yeNgeniso kunye neNdleko.
Umxholo wezinto zokurhweba: Ngamanye amaxesha, ukwabelana ngokuqhawula umtshato kuya kuthengisa izinto. Ngokomzekelo, elinye iqabane lingadlulisela isabelo sakhe sendlu ngokutshintshela isahlulo sempahla yomhlala phantsi. Ukwengeza nje i-asethi kunye nokuwahlula kwisiqingatha kaninzi akusiphumo esahlukileyo sepropati. Kunoko, ukuqhawula umtshato kuya kufuna ukuhlawula ixabiso lempahla ngexabiso elindelekileyo xa kuthengiswa ixabiso. Ngamanye amagama, uhlalutyo luquka "ukuthelekisa iirhafu zerhafu emva kokuthengiswa kwempahla nganye," uNksz Carlisle uthi, "nanini na kunengqiqo nokulingana ukwenza njalo." Ukuze ukwahlula ixabiso leempahla, elinye iqabane linganikela ngemali ukulinganisa ixabiso lentela emva kokuhlaliswa kwepropati. "Ukuhlawulwa kwe-equalization kuthathwa njengenxalenye ye (e) indawo yokuhlala kunye neentlawulo ezingenakho ukurhoxiswa," kusho uCarlisle.
Imiba yoCwangciso lweNtlawulo yeNkxaso yeMali
Ukuxhaswa kwabantwana "akukaze kuhlawulwe, akukaze kukhishwe," kusho uNksz Carlisle.
I-Alimony , okanye inkxaso yoqabane, ihlawuliswa kummkeli kunye nentlawulo ehlawulwa irhafu yomntu ohlawulayo. I-Alimony ithetha into ethile ngqo kwi-IRS. Nazi iimfuno zeentlawulo eziza kuthathwa njenge-alimony (kwaye ngoko ke inkokhelo echithwa ngumntu ohlawulayo kunye nohlawulwa irhafu kumntu oyifumanayo) ukususela kwiNgxelo 504, ukwahlukaniswa okanye ukwahlukaniswa ngabanye:
Iimfuneko zeAimmony
Inkokhelo okanye kwiqabane eliphantsi komtshato okanye isixhobo sokuhlukanisa i-alimony ukuba abatshatileyo abafaki ukubuyisana ngokubambisana kunye kunye nazo zonke ezi zilandelayo zifunyenwe.
- Intlawulo inkokhelo.
- Isixhobo asiyikuyihlawula intlawulo ngokungenjalo.
- Abafazi abangekho amalungu endlu efanayo xa iintlawulo zenziwe. Le mfuneko iyasebenza kuphela xa abafazi bahlukaniswa ngokomthetho phantsi komyalelo wokuqhawula okanye ukugcinwa ngokuhlukileyo.
- Akukho mfanelo yokwenza nayiphi na intlawulo (ngemali okanye kwipropati) emva kokufa komlingane owamkelayo.
- Intlawulo ayiphathwa njengokwesekwa kwabantwana.
" Inkxaso yenkxaso yentsapho kunye nenkxaso yomtshato [kunye] ukuze loo mali ihlawulwe ngokupheleleyo (kwaye ichithwe ngokupheleleyo kumhlawuli)," kusho uCarlisle. Uyabona ukuba inkxaso yentsapho ikhangeleke ngokukhethekileyo apho omnye umlingane ungumcebisi ophezulu ofumana imali kwaye omnye umlingane ungumcebisi ongenamvuzo omncinci ukwenzela ukuba athathe inzuzo kwimilinganiselo yerhafu phakathi koqhawulo lomtshato. Nangona kunjalo, uCarlisle uyalumkisa, ummkeli "ufumana imali eyengeziwe yokwamkela ukuxhaswa kwerhafu," ukuze athathe irhafu kwi-akhawunti.
UkuCwangciswa koNcedo lweNtlalo
Abantu abaqhawulekileyo banokufumana ilungelo lokufumana iiNtlawulo zeNtlalo ngokusekelwe kwingeniso yomlingane wangaphambili. Ulawulo loKhuseleko loLuntu lithi kukho iindlela ezihlanu zokuhlangabezana nazo:
- Umtshato wakho uneminyaka eyi-10 okanye ngaphezulu;
- Umntu osetshentshiweyo naye akatshatanga;
- Umntu osekude naye uneminyaka engama-62 okanye ngaphezulu;
- Inzuzo eyenziwa ngumntu owayekade naye umtshato unelungelo lokufumana ngokusekelwe kumsebenzi wakhe ungaphantsi kwenzuzo awayeza kuyifumana ngokusekelwe kumsebenzi wakho; kwaye
- Unelungelo lokuthatha umhlala-phantsi okanye ukukhubazeka. (Umthombo: i-SSA.gov, iiNzuzo zoMtshato wakho oqhawulayo)
Oku kubonisa ithuba lokucwangcisa. Ababini bangafuna ukulibazisa ukuqhawula umtshato wabo kangangokuba batshata ubuncinane iminyaka elishumi ukuze elinye iqabane libe nelungelo lokufumana inzuzo yoLuntu lweNtlalo. Xa ufanelekile ukufumana umhlala-phantsi okanye ukukhubazeka, umntu oqhawule umtshato "ufumana inzuzo yezoKhuseleko loLuntu okanye isiqingatha seelungu lomlingane, nangona kukuphi na okuphakamileyo," uCarlisle uthi, ngokukhawuleza ukufumana inzuzo njengomntu oqhawule umtshato "ayichaphazeli , "ungeze.
Ukucwangciswa kwangaphambili kwiinguqu kwiindlela ozisebenzisa ngayo iintlawulo zakho
"Umthetho # 1," uCarlisle uthi, "Musa ukumema i-IRS kwiqela."
Sisiphi isimo sokufakela sokusebenzisa?
Isimo sokufakela komntu senziwa ngomhla wokugqibela wonyaka: Disemba 31. Ukuba umntu utshatile ngaloo mini, bajongwa njengomtshato wonyaka wonke, kwaye banokukhetha phakathi kokutshata ngokubambisana okanye ukutshata ngokutshatyalaliswayo . Oko kuthetha ukuba ngonyaka oqhawule umtshato ugqityiwe, abantu abaqhawulekileyo baya kuthathwa ngokungatshatanga kunyaka wonke ukuba abazange baphinde batshata ngoDisemba 31. Ngaloo ndlela, ngonyaka wokuqhawula umtshato usuphelile, abantu abaqhawule umtshato baya kusebenzisa okanye iNtloko yeNdawo yokuFaka iMakhaya.
Kukho okungafaniyo nale migaqo jikelele yeNtloko yeNdlu . Ukuba umntu usetshatile kwaye "wahlukaniswa ngokwenyama ngaphezu kweenyanga ezi-6 kuloo khalenda kwaye ubuncinane umntwana omnye oxhaswa ekhaya" njengexhomekeke kuye, amanqaku kaCarlisle, ngoko lowo mntu angayifaka njengeNtloko yeMakhaya. Qaphela ukuba ixesha lokuhlala ngaphandle kufuneka libandakanye ezintandathu zokugqibela zonyaka.
Kulo nyaka wokugqibela otshatileyo, isibini sinokufakela ngokubambisana okanye kufake iifayile ezimbini ezahlukileyo. "Zama ukufakela ukutshata ngokubambisana kwabantwana abatshatileyo ekupheleni konyaka wokugqibela ngaphandle kokuba kukho iingxakini malunga neengeniso zengane engaphantsi kwengxelo okanye ukungavumelani malunga nokwabelana ngemali engenayo," kusho uCarlisle. Kukhona enye into eyenziwa nguCarlisle. Ngokufakela ukubuyiswa okuhlukeneyo, uya kuluhlula ukwahlula ingeniso yomntu ngamnye ukunika ingxelo ngeentlawulo ezihlukeneyo. Ngokukodwa kwipropati yoluntu, ukwahlula ingeniso kunokuba yiyona nkcukacha. "Umthetho wesi-1: Musa ukumema i-IRS kwiqela," uCarlisle uyayilumkisa. Ukwahlula umvuzo womntu ngamnye ubeka ingqungquthela eyongezelelweyo yobunzima, okwenza i-IRS yenza umsebenzi owongezelelweyo ukucwangcisa ukubuyiswa.
Ngubani oza kubango abantwana?
Ngokuqhelekileyo, nawuphi na umntu ogcinwe ngumntwana ngaphezu kwengxenye yonyaka uya kuba nelungelo lokumangalela umntwana njengomxhomekeke. Kungenxa yokuba uvavanyo lokuhlala (enye yeendlela zokumangalela umntwana ofanelekileyo njengomxhomekeke kuye) kufuna ukuba umntwana ahlale kwikhaya elifanayo ngaphezu kwesigamu sonyaka njengoko umntu ebanga umntwana. Oku kubaluleke ngakumbi ukuba umntu ufuna ukuba afanelekele iNtloko yeSimo sokuThengiswa kweNdlu, njengoko loo meko ifuna ukuba umntu ofanelekileyo (umxhomekeke ngokuthe ngqo) ahlale nomntu ngaphezu kwesigamu sonyaka. Ukuba umntwana uhlala ngqo ngama-50% ngexesha kunye nomzali ngamnye, akukho mzali oza kufaneleka ukubiza umntu oxhomekeke kuye okanye iNtloko yeMakhaya. "Umsebenzi," uCarlisle uthi umntwana ahlale nomzali omnye "ubuncinane ama-51% exesha."
Ukunika uxhomekeke komnye umntu
Umzali onomntwana ohlala kuyo ngaphezu kwesigamu sonyaka angavumela omnye umzali ukuba athathe umntwana njengomntu oxhomekeke kuye. Le nkqubo ibizwa ngokukhulula ukukhululwa komxhomekeke , kwaye ifezekiswa ngokugcwalisa Ifomu 8332 kwaye inika omnye umzali. Oku kuvumela umzali ongeyena umzali ukuba afune ukukhululwa komntwana. Ngokuqhelekileyo, sifuna ukunika umvuzo womntwana kumzali onomvuzo ophezulu ukuvelisa inzuzo enkulu yerhafu kunokuba umzali okhuselekileyo wathi umxolelwana womntwana. Nangona kunjalo, uCarlisle ubhala ukuba ukubaluleka kokukhululwa komntu ngamnye kukhishwa kwi-income earners . Ukongezelela, inzuzo yerhafu yokukhululwa komntu ngamnye ingasuswa ngokupheleleyo ngerhafu yerhafu . Oku kwenza ukuba ukunyuka okuthe tye kungabonakali kakhulu kubantu abafumana umvuzo ophezulu.
Ukuba uyavuma ukukhulula ukukhululwa komntwana, qiniseka ukuba uhlala kwisivumelwano sakho. Umthetho we-Carlisle # 1 udlala apha apha: "Musa ukumema i-IRS kwiqela." Ukuba ngenxa yesizathu esithile abazali bobabini banquma ukubiza umntwana ofanayo njengomntu oxhomekeke kuyo , i-IRS iya kubandakanyeka ukuzama ukufumana umzali ovumelekileyo ngokwenene. Unokuphepha ukuhlolisisa i-IRS ngokubambelela kwisicwangciso sakho esivumelwene ngaso sokumangalelwa ngabathengi.
Ngethemba, le nkcazelo iya kunceda uceba isibonelelo sakho xa usuqhawule umtshato. Qhagamshelana neengcali zakho zerhafu ukuze ubone indlela ezi zinto zingasetyenziswa ngayo imeko ethile.
USusan Carlisle ngumgcini-mgcini-mali oqinisekisiweyo woluvo lwentlalo ekhethekileyo kwimithetho yentsapho kunye neerhafu eLos Angeles, eCalifornia.