Izahlulelo zikarhoxiswa kwiirhafu ezahlukeneyo
Ukunyangwa kweRhafu yeeNgcaciso
Izahlulelo zikarhoxiswa okanye zihlawulwe kwiirhafu zerhafu eziqhelekileyo okanye kwiirhafu zerhafu ezikhethiweyo zerhafu.
Izahlulelo ezifanelekileyo ukufumana ixabiso lentlawulo eliphantsi kwexesha elide libizwa ngokuba yi-dividends. Bahlawuliswa kwiirhafu ze-0, 15 okanye i-20 ekhulwini, kuxhomekeke kwibakethi yakho yentela.
Ukuba uwela kwibhakethi yerhafu ye-10 okanye ye-15, isantya sakho somrhumo kwizahlulo sihla. Kufuneka ufake inzuzo yengeniso kunye neminye imali engenayo ngenjongo yokumisela ibhakhi yakho yentela. Inani leepesenti eziyi-15 lisebenza xa unama-brackets angama-25 ukuya kuma-35 eerhafu, kwaye uza kuhlawula ipesenti ezingama-20 kwiingeniso ezifanelekileyo ukuba ungama-39.6 e-bracket bracket. Uya kuba kulo mgca ukuba ingeniso yakho yerhafu ingaphezulu kwama-418,400 ee-$ 2017.
Iirhafu eziqhelekileyo zivela kwi-10 ukuya kwi-39.6 ekhulwini - iibhakethi zerhafu ngowama-2017. Ngamanye amazwi, ezi ntlawulo zihlawulwa ngendlela efanayo nomvuzo wakho, umvuzo okanye omnye umvuzo.
Yiyiphi iSahlulo esifanelekileyo?
Ngokwe-Internal Revenue Service, umnini-zimali "kufuneka abe nesitokethi kwiintsuku ezingaphezu kwe-60 ngelixesha leentsuku ezingama-121 eziqala iintsuku ezingama-60 ngaphambi kokuba umhla wokuhlawula isahlulelo " ube njengoluhlu olufanelekileyo.
Kodwa eli xesha lokubamba lingaba lide kwimeko yesitokhethi esikhethiweyo , ekufuneka iqhutywe iintsuku ezingama-90 okanye ngaphezulu ngexesha le-181-ntsuku eqala iintsuku ezingama-90 phambi komhla wokuhlawula. Lo mgaqo usebenza ukuba izahlulo ziphumela kwixesha elingaphezu kwama-366 iintsuku.
Ezinye iindidi zeMida
Unokufumana igalelo ukusuka kwi-trust okanye indawo, i-S corporation okanye ubambiswano.
Kungakhathaliseki ukuba i-corporation okanye ubambiswano ihlawula ngemali, ukhetho lwempahla okanye ipropati ebonakalayo, ukuthengiselana kusasaza izabelo kunye nexabiso kufuneka libikwe kwingxelo yakho yentlawulo.
Uya kufumana iShedyuli K-1 kwizabelo ezivela kule mithombo. Zonke ezinye izabelo zibikwa kubatyalomali kwiFom 1099-DIV
UkuXela iNgeniso yeMali
Ifom ye-1099-I-DIV ikhishwa ngamashishini, i-brokers kunye neenkampani zenkxaso-mali, ukuba i-dollar 10 okanye ngaphezulu kwerhafu yengeniso ihlawulwe ngethuba lonyaka. Ifom ye-1099-DIV ibikela ulwazi lwezabelo kwiindawo ezilandelayo:
- Ibhokisi 1a : Iingeniso eziqhelekileyo ezibonisa inani elipheleleyo lezabelo ezihlawulwe kuwe
- Ibhokisi 1b : Iingeniso ezifanelekileyo-isabelo sezixa-mali ezipheleleyo ezifanele ukufumana inzuzo yentlawulo ekhethiweyo
- Ibhokisi lesi-3 : Ukusahlula okungekho-mali, okuyiyo yokubuyiswa kwengeniso engaxakekiyo
Izahlulo ziqhelekileyo ngokuqhelekileyo ngaphandle kokuba iFom 1099-DIV ithi ngenye indlela.
Uya kuxela ingeniso yemali kwingeniso yakho yentlawulo kwiindawo ezilandelayo:
- Iingeniso eziqhelekileyo ingxelo malunga noMgca 9a weFomu 1040 okanye ifomu 1040A.
- Izabelo ezifanelekileyo ingxelo malunga neNombolo 9b yeFom 1040 okanye 1040A yakho. Qinisekisa ukusebenzisa ii-Dividential Quidified and Distribution Gains Worksheet efunyenwe kwimimiselo yeFom 1040 okanye 1040A ukubala irhafu kwiirhafu ezifanelekileyo kwiirhafu ezikhethiweyo zerhafu.
- Ukunikezelwa kwezahlulo ezingabikhoyo kunciphise isiseko sakho seendleko kwisitokethi ngokumalunga nokuhambisa.
Kufuneka unike ingxelo yengeniso yerhafu kwimbuyekezo yakho yerhafu nokuba awufumani ifom ye-1099-DIV yayo ngesizathu esithile. Ukuba uvuselela izabelo, uthenge isitokisi esongezelelweyo, basenokuhlawulwa kwaye kufuneka baxelelwe.
Ukusebenzisa iShedyuli B
IShedyuli B yifom yefayile eyongezelelweyo esetyenziselwa ukuluhlu inzala kunye nenzuzo yemali evela kwimithombo emininzi. Ukusebenzisa iShedyuli B kuyadingeka ukuba unayo i-$ 1,500 kwimali engenayo kunye / okanye izabelo. Kungakunceda ukusebenzisa ifom ukuza kufaka inzala yakho kunye nemigangatho yokunika ingxelo kwiFomu ye-1040 nangona ungafuneki ukuyifakela ngokubuyisela irhafu yakho.
Ukongezwa kweeMedare
Ingeniso ye-Dividend ingakhokelela kwakhona kwiRhafu yoLongezelelo lweeMviwo eye yaqhubeka ukusuka ngonyaka werhafu ka-2013.
Le rhafu iyongezelela nayiphi na irhafu yengeniso onokuhlawulwa ngayo kwizabelo. Ukuba ungatshatanga nomvuzo ongu-200,000 okanye ngaphezulu, okanye ukuba utshatile kwaye i-MAGI yakho ingaphezu kwama-250,000, kufuneka uhlawule i-3.8 ekhulwini yemali engenayo yentlawulo kwi-Medicare irhafu. Zonke iirhafu ezihlawulwayo zibhekwa njengengeniso-mali, nangona zihlawulwe irhafu.