Olu hlobo lubizwa ngokuba yi-bracket bracket. Xa nganye ibhakha yerhafu iqala kwaye iphelile ihluka ngoxhomekeke kwisimo sokufakela komntu.
Iirhafu zerhafu nazo ziyahlukahluka ngohlobo lomvuzo ongenakho umntu. Iirhafu eziqhelekileyo zerhafu ziyasebenza kwiintlobo ezininzi zentlawulo. Ishedyuli yerhafu eyahlukileyo isetyenziswa kwingeniso evela kwixesha elide elizuzayo kunye neengeniso ezifanelekileyo.
Masiqale sifumane uluhlu lwazo zonke iirhafu zonyaka wonyaka ka-2015. Ishati elapha ngasentla ibonisa ireyithi zerhafu eziqhelekileyo (ikholomu yokuqala) kunye namaxabiso okufumana ixesha elide kunye neengeniso ezifanelekileyo (ikondom yesibili). Zonke ezinye iikholamu zibonisa ukuqala nokuphela kwebhoksi nganye yentela, iqela ngokufaka ifom yefayile. Kubalulekile ukuba uqaphele ukuba ixabiso leedola limelela ngeniso engenayo - eyona nto ingeniso kwihlabathi emva kokuncitshiswa kweentlobo ezahlukeneyo.
| Amaxabiso eRhafu ka-2015 | |||||||||
| Ireyithi yentela | Ongatshatanga | INtloko yeMakhaya | Ukutshata ngokutshatyalaliswa ngokwahlukileyo | Umtshato ozalisa umhlolokazi / umhlolokazi okanye umhlolokazi | |||||
| Inkcitho eqhelekileyo | Ixesha elide loNcedo lweNkunzi kunye neSahlulo esifanelekileyo | Imali engenayo engenayo | ukuba | Imali engenayo engenayo | ukuba | Imali engenayo engenayo | ukuba | Imali engenayo engenayo | ukuba |
| 10% | 0% | $ 0 | $ 9,225 | $ 0 | $ 13,150 | $ 0 | $ 9,225 | $ 0 | $ 18,450 |
| 15% | 0% | 9,225 | 37,450 | 13,150 | 50,200 | 9,225 | 37,450 | 18,450 | 74,900 |
| 25% | 15% | 37,450 | 90,750 | 50,200 | 129,600 | 37,450 | 75,600 | 74,900 | 151,200 |
| 28% | 15% | 90,750 | 189,300 | 129,600 | 209,850 | 75,600 | 115,225 | 151,200 | 230,450 |
| 33% | 15% | 189,300 | 411,500 | 209,850 | 411,500 | 115,225 | 205,750 | 230,450 | 411,500 |
| 35% | 15% | 411,500 | 413,200 | 411,500 | 439,000 | 205,750 | 232,425 | 411,500 | 464,850 |
| 39.6% | 20% | 413,200 | - | 439,000 | - | 232,425 | - | 464,850 | - |
Iikhathi zentlawulo zerhafu nazo ziyahlukana ngokufaka ifom.
| Iimali eziqhelekileyo zerhafu kwiimeko eziqhelekileyo zokuFakela Ishedyuli yeRhafu yeXhafu, i-Internal Revenue Code kwicandelo 1 (c)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9,225 | 37,450 | 9,225 | × 15% | 922.50 | ||||
| 37,450 | 90,750 | 37,450 | × 25% | 5,156.25 | ||||
| 90,750 | 189,300 | 90,750 | × 28% | 18,481.25 | ||||
| 189,300 | 411,500 | 189,300 | × 33% | 46,075.25 | ||||
| 411,500 | 413,200 | 411,500 | × 35% | 119,401.25 | ||||
| 413,200 | - | 413,200 | × 39.6% | 119,996.25 | ||||
Le fomethi yerhafu yerhafu (eboniswe ngasentla) igxininisa umatshini weendlela zokubala irhafu yengeniso. Ukusebenzisa le tstshana, siqala ngokuqikelela imali engenayo yomntu. Emva koko sisebenzisa iikholam ezimbini zokuqala ukufumana uluhlu apho ingeniso ehlawulwayo ingena. Xa sifumana umgca ochaphazelekayo, siza kusebenze ngaphaya komgca ukusuka kwesobunxele ukuya kwesokudla.
Xa sichaza umgca ochaphazelekayo, sibhala kwimali yentlawulo ehlawulwayo kwikholam (a). Emva koko senza ukukhupha kwikholam (c) kwaye senze ukuphindaphinda kwikholam (e). Kule nombolo, songeza inani kwikholam (f) ukufumana uxanduva lomrhumo wentlawulo kwi-colon (g).
Ukubamba ngale ndlela ngenye indlela, sithatha ingeniso ehlawulwayo kwaye sithatha imali apho i-bracket efanelekileyo eqalayo (iikholomu kunye b). Oku kushiya nje ingeniso ehlawulwa irhafu kwi-bracket yerhafu (ikholomu c). Siyandisa le mali ngenani leerhafu (iikholomu d ne-e). Le yintlawulo yerhafu kwimali engenayo ngaphakathi kwelo bhokisi yeerhafu. Kule mali, songeza irhafu yenkxaso yombutho kwiintlawulo eziwela kumaxabiso athatshana aphantsi (ikholomu f). Oku kubangela inani lemali yengeniso yombuso (ikholomu g).
- Kubalulekile ukubonisa ukuba le tstshana ibonisa kuphela irhafu yerhafu yengeniso. Ukusebenzisa le tshathi (okanye iitshathi ezifanayo kwi-Publication 505), sicinga ukuba yonke ingeniso ixhomekeke kwiirhafu eziqhelekileyo zerhafu.
- Ukubala irhafu xa umntu enomvuzo wexesha elide okanye uhlawulelo olufanelekileyo, sebenzisa Iphepha lokusebenzela 2-7 ngokudibanisa neesatifiketi zerhafu (Iphepha lokusebenzela 1-6), zombini ezo zifumaneka kwi- Publication 505, ukuGcinwa kweRhafu kunye noHlawulelo lweRhafu (pdf).
Ngokomzekelo, cinga ukuba u-Edith, umntu ongenamntu, unokufumana ingeniso yerhafu ye-$ 100,000. Oku kungena kwibhonksi yerhafu yesine (ephuma kwi $ 90,750 ukuya kwi-189,300 yemali engenayo engenayo). Ukucinga ukuba yonke inzuzo ka-Edith ixhomekeke kwiirhafu eziqhelekileyo zerhafu, siza kufumana irhafu yengeniso ye-federal njengale:
| Umzekelo | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| 90,750 | 189,300 | $ 100,000 | 90,750 | $ 9,250 | × 28% | $ 2,590 | 18,481.25 | $ 21,071.25 |
U-Edith uza kuhlawulwa i-21,071.25 ye-tax revenue tax federal kwi-100,000 yeerhafu.
Ingeniso ehlawulwayo ka-Edith ingena kwi-28% yentela yeerhafu. Ingeniso yakhe ngaphezu kwe-$ 90,750 ihlawuliswa kwizinga le-28%. Yonke ingeniso yayo ihlawuliswa kwi-10% ephantsi, i-15%, kunye nama-25%. Inqanaba lika-Edith elisebenzayo okanye eliqhelekileyo lentlawulo yerhafu yakhe yerhafu iyahlula yerhafu yayo engenayo, okanye 21,071.25 / 100,000 = 21.07125%. Le ntlawulo yerhafu esebenzayo yinkomfa yazo zonke iirhafu zerhafu ezisebenzayo kwingeniso yakhe.
| Iimali zerhafu eziqhelekileyo zeNtlawulo yeNdlu yoLondolozo lweNdlu [IShedyuli yeNqanaba leRhafu Z, Ikhowudi yangaphakathi yeNgeniso yeCandelo 1 (b)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 13,150 | $ 0 | × 10% | $ 0 | ||||
| 13,150 | 50,200 | 13,150 | × 15% | 1,315.00 | ||||
| 50,200 | 129,600 | 50,200 | × 25% | 6,872.50 | ||||
| 129,600 | 209,850 | 129,600 | × 28% | 26,722.50 | ||||
| 209,850 | 411,500 | 209,850 | × 33% | 49,192.50 | ||||
| 411,500 | 439,000 | 411,500 | × 35% | 115.737.00 | ||||
| 439,000 | - | 439,000 | × 39.6% | 125,362.00 | ||||
| Iimali zerhafu eziqhelekileyo zeNtlawulo yokuThatyathwa ngokuThatywayo [Ireyithi yeRhafu ye-Y-2, i-Internal Revenue Code kwicandelo 1 (d)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9,225 | 37,450 | 9,225 | × 15% | 922.50 | ||||
| 37,450 | 75,600 | 37,450 | × 25% | 5,156.25 | ||||
| 75,600 | 115,225 | 75,600 | × 28% | 14,693.75 | ||||
| 115,225 | 205,750 | 115,225 | × 33% | 25,788.75 | ||||
| 205,750 | 232,425 | 205,750 | × 35% | 55,662.00 | ||||
| 232,425 | - | 232,425 | × 39.6% | 64,989.25 | ||||
| Iimali zerhafu eziqhelekileyo zokuThatyathwa ngokutshatyalaliswa kunye noMhlolokazi oFanelekileyo kunye neNdawo yokuFakelwa koMhlolokazi [Ireyithi yeRhafu ye-Y-1, i-Internal Revenue Code kwicandelo 1 (a)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 18,450 | $ 0 | × 10% | $ 0 | ||||
| 18,450 | 74,900 | 18,450 | × 15% | 1,845.00 | ||||
| 74,900 | 151,200 | 74,900 | × 25% | 10,312.50 | ||||
| 151,200 | 230,450 | 151,200 | × 28% | 29,387.50 | ||||
| 230,450 | 411,500 | 230,450 | × 33% | 51,577.50 | ||||
| 411,500 | 464,850 | 411,500 | × 35% | 111,324.00 | ||||
| 464,850 | - | 464,850 | × 39.6% | 129,996.50 | ||||
Ezinye iirhafu zerhafu kwi-2015
Ukongeza kwerhafu yengeniso ye-federal kwingeniso eqhelekileyo, kukho ezinye iirhafu ezingafaka isicelo kwingeniso yakho:
- IRhafu yoKhuseleko loLuntu kwizinga le-12,4% kwimvuzo kunye neengeniso zengqesho yonyango ukuya kwisiSeko soNyaka seNkcazo yeNhlalakahle yeeRhafu eziyi-118,500.
- I-Medicare Tax kwizinga le-2.9% kwimvuzo kunye neyengeniso yokufumana umsebenzi.
- Olongezelelweyo lweRhafu yeRhafu kwizinga le-0.9% kwimvuzo kunye neengeniso zengqesho yokuzibandakanya kule miqathango elandelayo:
- Utshatile Ukuzalisa Ngokuhlangeneyo: $ 250,000
- Ongatshatanga okanye iNtloko yeMakhaya okanye uMhlolokazi onelungelo (er): $ 200,000
- Ukutshata ngokutshatyalaliswa ngokwahlukileyo: $ 125,000
I-Alternative Minimum Tax (AMT)
Ukutshata Ngokutshatayo:
- 26% kwimali engenayo engenayo (njengoko ilandelwe phantsi kwemithetho ye-AMT) phantsi kwe-$ 92,700
- 28% kwi-AMT engenayo imali engenayo ngaphezu kwe-$ 92,700
Ukungaqhelekanga, iNtloko yeMakhaya, Ukutshata ngokudibeneyo, kunye noMhlolokazi oFanelekileyo (er):
- 26% kwi-AMT engenayo imali engenayo phantsi kwe-$ 185,400
- 28% kwi-AMT engenayo imali engenayo ngaphezu kwe-$ 185,400
Intela yentlawulo yotyalo-mali kwi-intanethi ye- 3.8% kwi-intanethi yengeniso-mali yentlawulo okanye imali ehlawulweyo ehlawulweyo kwiimimandla elandelayo:
- Umtshato ozaliswayo kunye noMhlolokazi oFanelekileyo (er): $ 250,000
- Ongatshatanga okanye iNtloko yoMakhaya: $ 200,000
- Ukutshata ngokutshatyalaliswa ngokwahlukileyo: $ 125,000
Izindleko zentlawulo yeNtlawulo yeNtlawulo ziyahlukahluka kuxhomekeke ekubeni ingaba izuzwana lifutshane okanye ixesha elide.
Iifutshane zexesha elifutshane ezihlawulwa irhafu kwizinga eliqhelekileyo lokuhlawula irhafu.
Ukuzuza kwexesha elide kunye neendleko ezifanelekileyo ezihlawulwe irhafu
- 0% ukuba ingeniso ehlawulwayo ingena kwi-10% okanye i-15%
- 15% ukuba ingeniso ehlawulwayo ingena kwi-25%, i-28%, i-33% okanye i-35%
- 20% ukuba ingeniso ehlawulwayo ingena kwi-39.6%
- 25% kwiNyunyuko yokuPhinda
- 28% kwiiConftibles
- 28% kwi-stock ye-stock encane ifanelekile emva kokungabikho
Indlela yokusebenzisa iiRhafu zakho zentlawulo ephantsi
Abantu ngabanye bangasebenzisa iishedyuli zerhafu ngeendlela eziliqela zokuncedisa imali yabo. Ungasebenzisa le ntlawulo yeerhafu ukufumana ukuba unjani umvuzo oza kuwuhlawulela kwimali engenayo eyongezelelweyo oyifumanayo. Umntu ohlawula irhafu kwi-bracket yerhafu ye-25%, inzuzo eyongezelelweyo iya kuhlawulwa irhafu kwi-25% de ihlawulwe irhafu ye-tax%.
Khumbula ukuba iinkqubo ezahlukeneyo zengeniso zihlawulwa kwiirhafu ezahlukeneyo, kwaye ixesha lokufumana imali apho amaxabiso asetyenziswayo asekelwe kwisimo sokufakela komntu. Umzekelo, umntu ofayile njengeNtloko yeMakhaya efumana ama-$ 48,600 ngonyaka uza kuba ne-$ 13,150 yokuqala yemali engenayo engenayo irhafu kwi-10%, kunye nengeniso yabo ehlawulwa irhafu phakathi kwe-$ 13,150 kunye ne-48,600 zamaRhafu ezihlawulweyo kwi-15%. I-Head of Household filer efumana i $ 200,000 ngonyaka iya kuwela kwi-bracket yerhafu ye-28%, nangona enye yengeniso yabo ihlawuliswa kwi-10%, i-15% kunye nama-25%.
Ngaphandle koko, ungasebenzisa le ntlawulo yeerhafu ukufumana ukuba uninzi lwerhafu oza kulondoloza ngokunyusa ukutsalwa kwakho. Umhlawuli-ntlawulo kwi-bracket yerhafu ye-28%, umzekelo, uya kusindisa iisenti ezingama-28 kwerhafu yombuso kwi-dollar yonke esetyenzisiweyo kwiindleko ezirhoxisiweyo zerhafu, njengenzuzo yomhlalaphantsi okanye inceba.
Qaphela ukuba izinga lokuhlawula irhafu elincinci lisebenzisana namanye amanani erhafu, ingakumbi irhafu engaphantsi, enokubangela ingeniso yerhafu ephezulu okanye ukuphelisa intlawulo yerhafu yeentlobo ezithile zokuncitshiswa.
Umthombo: iibhakethi zerhafu ezisemthethweni zika-2015 zapapashwa yiNkonzo yangaphakathi yeNgeniso kwiNkqubo yeNgeniso ye-Revenue 2014-61 (pdf).
Qaphela: Ukuqulunqa irhafu yengeniso yakho, nceda uqhagamshelane namaphepha okusebenzela abhalisa kwiirhafu kwi-2015 imiyalelo yeFom 1040 kunye neeTables zeRhafu zika-2015 (ezingekafumaneki). Iifom zemihla yokuhlawula irhafu nazo zinikezelwa ngohlobo luka-2015 lopapasho lwe-505, ukuGcinwa kweRhafu kunye neRhafu eqikelelweyo (engekafumaneki).