Fumana iFomu 3291 kunye nendlela i-Employee eyinikwe ngayo i-ISO i-Taxed
Amaxabiso okubetha athatyathwa ngexesha lokukhetha, kodwa ukhetho oluqhelekileyo lubekwe kwixesha elithile. Ukuba isitokti senyuka kwixabiso, i-ISO inikezela abasebenzi amandla okuthenga isithuba kwixesha elizayo kwintlawulo yesingqinge esangaphambili. Esi saphulelo kwintengo yokuthenga yesitokthi kuthiwa isasazeka. I-ISO ihlawuliswa ngeendlela ezimbini: ukusasazeka kunye naluphi na ukwanda (okanye ukunciphisa) kwixabiso lesitokhwe xa kuthengiswa okanye kulahliwe ngenye indlela. Imali evela kwii-ISO ihlawuliswa irhafu yengeniso rhoqo kunye nerhafu yerhafu encinane, kodwa ayihlawulwanga iinjongo zoKhuseleko loLuntu kunye ne-Medicare.
Ukuze ubale ukunyangwa kweerhafu ze-ISO, uya kufuneka ukwazi:
- Umhla wokunikezela: umhla o-ISOs unikwe umqeshwa
- Intlawulo yokubetha: indleko yokuthenga isabelo sesitokisi
- Umhla wokuzivocavoca: umhla owenza ngayo ukhetho lwakho kwaye uthenge amasheya
- Intengo yokuthengisa: imali epheleleyo efunyenwe ngokuthengisa isitokisi
- Umhla wokuthengisa: umhla othengiswa ngayo isitokisi.
Indlela i-ISO ihlawuliswa ngayo ixhomekeke kwindlela kwaye isisitye sichithwa ngayo. Ukuchithwa kwesitokhwe ngokuqhelekileyo xa umqeshwa athengisa isitokisi, kodwa ingaquka ukutshintshwa kwesitye komnye umntu okanye ukunikezela isitokethi kwisisa.
Ukulungelelaniswa kweempahla zokukhuthaza iinkokhelo
Isimo esifanelekileyo se-ISOs sithetha ukuba isitokethi, esafunyanwa ngokukhethwa kwesikhokelo sokhuthazo, sachithwa ngaphezu kweminyaka emibini ukusuka kumhla wesibonelelo kunye nangaphezulu konyaka owodwa emva kokuba isitokisini sidluliselwe kumqeshwa (ngokuqhelekileyo umhla wokusebenza).
Kukho iimpawu ezifanelekileyo ezifanelekileyo: umhlawuli-ntlawulo kufuneka asebenze ngokuqhubekayo ngumqeshi unikezela i-ISO kwisibonelelo somhla ukuya kwiinyanga ezintathu ngaphambi komhla wokuqalisa.
Ukunyangwa kwerhafu yokusebenzisa izikhetho zentengiso
Ukusebenzisa i-ISO kuthathwa njengeneniso kuphela ngenjongo yokubala irhafu yerhafu encinane (i-AMT) , kodwa ingayinakunyulwa ngenjongo yokubala irhafu yengxowa yomthetho. Ukusabalala phakathi kwexabiso lemarike elifanelekileyo le-stock kunye nexabiso lokukhethwa kwamatyala libandakanyiweyo njengenzuzo ye-AMT. Ixabiso lemarike elungileyo lilinganiselwe ngomhla wokuba isitokisi sokuqala sitshintshiselwe okanye xa ilungelo lakho kwisitokethi lingaxhomekeke kumngcipheko omkhulu wokutshatyalaliswa. Oku kufakwa kwe-ISO ekusasazeni kwimali engenayo ye-AMT kubangelwa kuphela xa uqhubeka ubamba isitishi ekupheleni konyaka ofanayo apho usebenzise khona ukhetho. Ukuba isitokethi sithengiswa ngunyaka ofana nokuzilolonga, ngoko ke ukusasazeka akudingeki ukuba kufakwe kwiholo lakho le-AMT.
Unyango lwentlawulo yeemfuno ezifanelekileyo zempahla yokukhuthaza izithuba
Isimo esifanelekileyo se-ISO sihlawuliswa njengenzuzo enkulu kwixesha elide lexabiso lentlawulo yexabiso lentlawulo kwimali phakathi kwexabiso lokuthengisa kunye neendleko zokukhetha.
Unyango lwentlawulo lokungahambisani nemigangatho yokukhethwa kwamasheya okukhuthaza
Isabelo sokungafaneleki okanye sokungafanelanga amaSO sabelo nasiphi na isimo ngaphandle kwesimo esifanelekileyo. Ukungafanelanga ukulandelwa kwe-ISO kuhlawuliswa ngeendlela ezimbini: kuya kuba nembuyekezo yengeniso (kuxhomekeke kwizinga eliqhelekileyo lokufumana ingeniso) kunye nokufumana inzuzo okanye ukulahleka kwemali (phantsi kwexesha elifutshane okanye elide elizuzisa ixabiso lentengo).
Ingeniso yembuyekezo yengeniso ichazwe ngolu hlobo lulandelayo:
- Ukuba uthengisa i-ISO kwinzuzo, imbuyekezo yakho engenayo iyasasazeka phakathi kwexabiso lemarike elungileyo xa usebenzise ukhetho kunye nexabiso lokukhethiweyo.
- Naliphi na inzuzo ngaphezu kwengeniso yemali engenayo inzuzo enkulu.
- Ukuba uthengisa izabelo ze-ISO kwilahleko, yonke imali yilahleko ilahleko kwaye akukho mbuyekezo yokufumana ingxelo.
Imirhumo yokuNikela kunye noHlawulelo
Qaphela ukuba abaqeshi abafunwa ukuba bayeke iirhafu ekusebenziseni okanye ukuthengiswa kwezinto zokukhuthaza izithuba. Ngoko ke, abantu abaye basebenzisa kodwa bengakathengisanga izabelo ze-ISO ekupheleni konyaka banokufumana ezinye iintlawulo zamatyala amancinane. Kwaye abantu abathengisa izabelo ze-ISO bangaba namatyala amaninzi ahlawuliswayo ahlawulwanga ngenxa yokuhlawula umvuzo. Abathengi kufuneka bathumele kwiintlawulo zerhafu eqikelelwayo ukuphepha ukufumana ibhalansi ngenxa yokubuya kwabo irhafu. Ungaphinda ufune ukwandisa inani lokubamba inxaxheba endaweni yokwenza iintlawulo eziqikelelwayo.
Izinketho zesikhwama se-Incentive zichazwe kwifom ye-1040 ngeendlela ezahlukeneyo. Ingxelo ekhuthazayo yoshishino lwe-stock (ISO) kuxhomekeke kuhlobo lwesimo. Kukho iinkalo ezintathu zokunika ingxelo zerhafu:
Ukuxela ukusetyenziswa kwezinto zokukhuthaza izithuba kunye nezabelo azithengiswa ngonyaka omnye
Ukwandisa ingeniso yakho ye-AMT ngokusasazeka phakathi kwexabiso lemarike elungileyo yezabelo kunye nexabiso lentengo. Oku kungabalwa kusetyenziswa idatha efumaneka kwiFomu 3921 enikezwe ngumqeshi wakho. Okokuqala, thola ixabiso lemarike elungileyo lezabelo ezingenaswanga (Ifom 3921 ibhokisi 4 ephindiswe ngebhokisi 5), kwaye uthabathe indleko zezo zabelo (Ifomu 3921 ibhokisi 3 yanda ngebhokisi 5). Isiphumo sisasazeka, kwaye sichazwa kwifom ye-Form 6251 14.Ngenxa yokuba uyayiqonda umvuzo kwiinjongo ze-AMT, uya kuba nesiseko seendleko ezahlukileyo kwizo zizabelo ze-AMT kuneenjongo zerhafu rhoqo. Ngako oko, kufuneka ugcine umkhondo wale nkqubo yexabiso le-AMT eyahlukeneyo kwixesha elizayo. Ngeenjongo zerhafu rhoqo, ixabiso lentengo yezabelo ze-ISO yintlawulo oye uyihlawula (umlinganiselo okanye intengo yesiteleka). Ngeenjongo ze-AMT, isiseko senkcitho yakho yintengo yesiteyibhile kunye nokulungiswa kwe-AMT (imali echazwe kwifom ye-Form 6251 line-14).
Ukubika isimo esifanelekileyo sesabelo se-ISO
Bika inzuzo kwiShedyuli D yakho kunye neFomu 8949. Uza kuxela imali ethe xaxa evela kuthengiswa, eya kubikwa ngumthengisi wakho kwi-Form 1099-B. Uyakuxela kwakhona iindleko zakho eziqhelekileyo (uvavanyo okanye intengo yesiteleka, efunyenwe kwifomu 3921). Uya kuzalisa iShedyuli D kunye neFomu 8949 ukuba ubale inzuzo yakho okanye ukulahleka kweenjongo ze-AMT. Kuloo caleni eyahlukileyo uza kuxela imali ethe xaxa evela kuthengiswa kunye nesiseko seendleko ze-AMT (intengo yokusetyenziswa kunye naluphi na utshintsho lwangaphambili lwe-AMT). KwiFom 6251, uya kubika ukulungiswa okubi kumgca we-17 ukubonakalisa umahluko phakathi kokufumana okanye ukulahlekelwa phakathi kokubala kokufunda rhoqo kunye ne-AMT. Jonga kwiiNgcebiso zeFom 6251 ngeenkcukacha.Ukubika isimo sokungafaneleki sabelo se-ISO
Imbuyekezo yengeniso ibhalwa njengomvuzo kwiFomu 1040 kumgca 7, kwaye nayiphina inzuzo okanye ukulahlekelwa kwemali ichazwe kwiShedyuli D kunye neFomu 8949. Ingeniso yembuyekezo ingaba sele ifakwe kwi-Form W-2 yomvuzo kunye nesitatimenti serhafu kumqeshi wakho kwisixa esiboniswe kwibhokisi 1. Abanye abaqeshi baya kunika uhlalutyo olunzulu lwebhokisi yakho 1 iimali kwingxenye ephezulu ye-W-2 yakho. Ukuba imbuyekezo yengeniso isele ifakiwe kwi-W-2 yakho, ke umane uxele umvuzo wakho kwiFomu yeW-2 ibhokisi 1 kwifom yakho ye-Form 1040. Ukuba imbuyekezo yengeniso ayifakwanga kwi-W-2 yakho, ke ubale umvuzo wakho, kwaye ufake le mali njengemvuzo kumgca 7, ngaphezu kweemali ezivela kwiFom W-2. KwiShedyuli D kunye neFomu 8949, uya kuxela imali eyithengiweyo evela kwintengiso (kuboniswe kwifom ye-1099-B evela kumthengisi wakho) kunye nesiseko seendleko kwizabelo. Ukungahambisani nemigangatho yezabelo ze-ISO, isiseko sakho seendleko siya kuba yintengo yesiteleka (efunyenwe kwifomu 3921) kunye nayo nayiphina imbuyekezo enikwa ingxelo njengomvuzo. Ukuba uthengisa izabelo ze-ISO kunyaka ongenawo unyaka owawusebenzisa ngayo i-ISO, uya kuba nexabiso le-AMT ehlukeneyo, ngoko uza kusebenzisa iShedyuli D kunye neFomu 8949 eyahlukileyo ukunika ingxelo eyahlukeneyo ye-AMT kwaye uya sebenzisa iFom 6251 ukunika inguqu echanekileyo yokumahluko phakathi kobutyebi be-AMT kunye ne-capital gain.IFomu 3921 ifomu yerhafu esetyenziselwa ukubonelela abasebenzi ngolwazi olunxulumene nokukhethwa kwezinto ezikhuthazayo eziye zenziwa ngonyaka. Abaqeshi banikeza umzekelo omnye weFomu 3921 ngamnye wokusetyenziswa kwezinto zokukhuthaza iinkokhelo ezenzeka ngonyaka wekhalenda. Abasebenzi abanamabini amabini okanye ngaphezulu bangayifumana iifomu ezininzi ze-3921 okanye bangayifumana ingxelo edibeneyo ibonisa yonke imisebenzi.
Ukufomatha kwale fayile yerhafu kuyahluka, kodwa kuya kuba neenkcukacha ezilandelayo:
- Ubunikazi beenkampani ezithumele i-stock ngaphantsi kwesicwangciso sokhuthazo lwezinto ezikhuthazayo,
- Ubunikazi bomqeshwa obasebenzisa ukhetho lwentengiso,
- umhla okhutshwe ngayo i-stock incentive stock option,
- umhla wokhetho lokubambisa i-stock incentive,
- intengo yesabelo ngasinye,
- xabiso elifanelekileyo lemarike ngesabelo ngasinye ngosuku lokusebenza,
- inani lezabelo ezifunyenweyo,
Le ngcaciso ingasetyenziselwa ukubala isiseko seendleko kwizabelo, ukubala inani lemali engenayo efuna ukuxelwa ngerhafu encinane, kwaye ukubala inani lembuyekezo yengeniso kwisimo sokungafanelekanga, kwaye ukuchonga ukuqala kunye ekupheleni kwexesha elilodwa lokubamba ukufumana unyango lwerhafu olukhethiweyo.
Ukuchonga i-Period yokuQinisa
Izinketho zesikhokelo sokhuthazo zinexesha elikhethekileyo lokubamba ukufumana unyango lwentlawulo yerhafu.
Ixesha lokubamba liyiminyaka emibini ukusuka kumhla wesibonelelo kunye nonyaka owodwa emva kokuba isitokiselwe sithunyelwe kumqeshwa. IFomu 3921 ibonisa umhla wokunika ibhokisi ebhokisini 1 kwaye ibonisa umhla wokutshintshwa okanye umhla wokuqhuba umsebenzi kwibhokisi 2. Yongeza iminyaka emibini kumhla kwibhokisi 1 kwaye ungeze unyaka omnye ukuya kumhla kwibhokisi 2.
Ukuba uthengisa izabelo zakho ze-ISO emva kweyiphi na umhla emva koko, uya kuba nelungelo elifanelekileyo kwaye nayiphi na inzuzo okanye ilahleko iya kuba yintlawulo enkulu okanye ilahleko ehlawulweyo kwixabiso elide lexesha elide.
Ukuba uthengisa izabelo zakho ze-ISO naliphi na ixesha langaphambili okanye kulo mhla, uya kuba nesimo sokungafanelekanga, kwaye ingeniso evela kwintengiso iya kubhatalwa ngenye indlela njengenzuzo yembuyekezo kwizinga lokuhlawula irhafu yengeniso kunye nenye njengenzuzo okanye ilahleko.
Ukubala iNgeniso yerhafu encinci yerhafu kwi-Exo ye-ISO
Ukuba usebenzisa ikhefu lokukhuthaza inxaxheba kwaye ungathengisi izabelo ngaphambi kokuphela konyaka wekhalenda, uza kuxela ingeniso eyongezelelweyo yerhafu encinane yentlawulo (AMT). Ixabiso elibandakanyiweyo kwiinjongo ze-AMT yohlukwano phakathi kwexabiso lemarike elungileyo lentengo kunye neendleko zentengiso ye-stock incentive. Ixabiso lemarike elungileyo kwisabelo ngasinye kuboniswe kwibhokisi 4. Iindleko zesebe-nganye zentengiso ye-stock incentive, okanye intengo yokusebenza, iboniswe kwibhokisi 3. Inani lezabelo ezithengiweyo kuboniswe kwibhokisi 5. Ukufumana isixa ukubandakanya njengenzuzo ye-AMT injongo, ukwandisa inani kwi-bhokisi yesi-4 ngemali yezabelo ezingenaswanga (ngokuqhelekileyo ziyafana nokuchazwa kwibhokisi 5), kwaye ukusuka kulo mveliso ukhiphe intengo yokusebenza (ibhokisi 3) wandisa ngamanani e-shares zangaphandle (ngokuqhelekileyo Umlinganiselo ofanayo uboniswe kwibhokisi 5). Bika le mali kwiFomu 6251, umgca 14.
Ukubala Isiseko seNkcitho yeRhafu rhoqo
Isiseko seendleko zezabelo ezifunyenwe ngokukhethwa kwesikhokelo sokhuthazo yintengo yokusebenza, kuboniswe kwibhokisi 3.
Isiseko sakho seendleko kwi-lot share share is therefore the amount in box 3 esandiswe ngenani lezabelo eziboniswe kwibhokisi 5. Le nani iya kusetyenziswa kwiShedyuli D kunye neFomu 8949.
Ukubala Isiseko seNkxaso ye-AMT
Izabelo ezenziwa ngonyaka omnye kwaye zathengiswa kunyaka ozayo zineenkalo ezimbini zendleko: enye yeenjongo zerhafu rhoqo kunye neenjongo ze-AMT. Isiseko seendleko ze-AMT isiseko serhafu rhoqo kunye ne-AMT inclusion incount amount. Eli nani liza kusetyenziswa kwiShedyuli D kunye neFomu 8949 yezibalo ze-AMT.
Ukubala iMbuyekezo yeMbuyekezo yeNani kwiSaziso sokuKhokelwa
Ukuba izabelo zesikhokelo se-stock incentive zithengiswa ngexesha lokubanjwa kokungafaneleka, ezinye zeentlawulo zakho zihlawuliswa njengomvuzo phantsi kwentlawulo yengeniso evamile, kwaye inzuzo okanye ilahleko esele ihlawulwa njengexabiso lentengo. Imali iya kufakwa njengembuyekezo yengeniso, kwaye ngokuqhelekileyo ifakwe kwifomu yakho yeFom W-2, isasazeka phakathi kwexabiso lexabiso lemarike elifanelekileyo lempahla xa usebenzise inketho kunye nexabiso.
Ukufumana oku, ukwandisa ixabiso lemarike elungileyo ngesabelo ngasinye (ibhokisi 4) ngenani lezabelo ezithengisiwe (ngokuqhelekileyo isamba esifanayo ebhokisini 5), kwaye kule mveliso isusa intengo yokusebenza (ibhokisi 3) yandiswe inani lezabelo ezithengisiwe ( ngokuqhelekileyo umlinganiselo ofanayo uboniswe kwibhokisi 5). Le mali yembuyekezo ingeniswa kwifom ye-W-2, ibhokisi 1. Ukuba ayifakiwe kwi-W-2 yakho, faka le mali njengemvuzo eyongeziweyo kwiFom 1040 line-7.
Ukubala isiseko seNkcitho yeZindleko kwiNkundla yokuChatshazwa
Qala nge siseko sakho seendleko, kwaye ungeze nayiphi na inani lembuyekezo. Sebenzisa le ndlela yenkcitho ehlengahlengisiweyo yokubala ingxelo okanye ukulahleka kwiShedyuli D kunye neFomu 8949.