Umboleki-mali uyalinxusa inkokhelo kumntu ngamnye nakwi-Internal Revenue Service usebenzisa i- Form 1099-C . Umthetho werhafu unika izilungiso ezintathu zokungabandakanyi amatyala ahlawulwe kwiirhafu.
Kukhona ukungabikho kwimeko yokungabikho, ukungabikho kwamatyala, kumatyala afaka i-bankruptcy, kunye nokukhutshwa okutsha kwiintlobo ezithile zeetyala zemali. Ukukhutshwa kwempahla kubaluleke kakhulu kubantu abahamba ngokugqithisa, ukuthengiswa okufutshane okanye kunye nenqununu yabo yancitshiswa ngokuguqulwa kwemboleko .
NgoDisemba 2007, iCongress yadlulisela uMthetho wokuXholwa kweMatyala okuTyala ukuTyala. Lo myalelo unikezela ukuhlawula irhafu kwabanikazi bezindlu abalahlekelwa yindlu yabo ngokusebenzisa ukuchithwa kwempahla okanye ukuthengisa okufutshane, okanye ngubani ohlaziya imali yabo yokubambisa ngexabiso eliphantsi. Umthetho wenza ukuba abantu bangabandakanyi kwiRhafu ukuya kwii-2 yezigidi zemali ethile yeentlawulo zemali ezikhishwe ngababoleki.
Kukho iinkqubo ezininzi ezifunekayo ukuba zidibeneyo ukuze zilungele ukukhutshwa. Ukuhlawulwa kwetyala elingenakuhlangabezana nale miqathango kunokuthi kungabandakanywa ukusetyenziswa kwemithetho yokungeniswa okanye ukuchithwa. Abantu abaneengxowa-mali zokulingana ekhaya kunye nokuhlaziywa kwemali okanye ukuhlaziywa kwamatyala kuya kudingeke benze okunye ukugcinwa kwencwadi ukuze baqinisekise ukuba banokuzisebenzisa ngokugcwele kuzo zonke iirhafu ezingabandakanywa kuzo.
Amatyala ahlawulwe kunye neNgeniso ehlawulwayo
Ngokuqhelekileyo, ityala elixolelwe okanye likhanselwe ngumboleki-mboleko libhekwa njengeneniso ehlawulwayo kumntu onetyala. Imithetho yerhafu ichaza ukuba ihoxiswa iitaliti zibandakanyiweyo kwingeniso yomntu kunye neentlawulo. Ukubhekisela, umgaqo weNgxelo yeNgeniso yangaphakathi ISigaba 61 (a) (12). Lo mthetho uthi "inzuzo evela ekukhutshweni kwamatyala" ifakwe kwingeniso yomntu wonke ngonyaka.
Imithetho yerhafu iphinda ichaze iimeko ezithile xa umntu engeke ahlawule irhafu kwiimali ezikhansekileyo. Ezi zibizwa ngokuba yi-exclusions, oku kuthetha ukuba imali ayiyi kufakwa kwingeniso yomntu ohlawulwayo.
Kukho amanani amaninzi atholakalayo, kodwa ezintathu kuphela zisebenza kwiimeko zokukhishwa kwemali ekhanseliwe. Ezi zintathu ezingenayo zilandelayo:
- Amatyala axoshelwe kwinkqubo yokubhankwa ,
- Amatyala akhansekile xa umntu engabikho, kwaye
- Amatyala afanelekileyo phantsi koMthetho wokuXholwa kweMatyala okuTyala ukuTyala.
Ngamanye kwezi zizathu ezikhethiweyo zinemiqathango yazo yokubeka iinkqubo kunye neenkqubo zokunika ingxelo. Kubantu abalahlekelwe amakhaya abo, kunokubaluleka ukuqokelela amaxwebhu okubolekwa kwemali-mboleko ukubonisa apho imali ebolekwa khona imali.
- Ukufumana ingcaciso engaphezulu kwi-matyala ekhansekileyo ngokubanzi, jonga iCandelo loKhutshwa kweMatyala yoPhulo lwe-908 kunye neCandelo loThutho lweeTyala zokupapashwa 17.
UkuQinisekisa phantsi koMthetho wokuXholwa koTyala lokuTyala
Umtyala we-Mortgage ufanelekile ukuba ungabandakanywa kwimali engenayo phantsi koMthetho wokuXhaswa kweMatyala wokuTyala ukuTyala. Lo myalelo unikezela ukuba iintlobo ezithile zokuhlawulwa kwetyala lokubambisa imali zingabandakanywa kwiirhafu. Oku kubandakanywa kubalulekile kubantu abahlala emakhaya abo, okanye abathengisa indlu yabo mfutshane, okanye abaye bahlaziya imali yabo.
Kukho iintlobo ezimbini zetyala lokubolekwa kwemali kwikhowudi yentlawulo, ityala lokufumana, kunye netyala lokulingana kwamakhaya. Ukwahlula phakathi kweempembelelo ezimbini ezikhutshwayo. Ukufunyanwa kwetyala ityala elithengwa yimali yokuthenga, ukwakha, okanye ukuphucula kakhulu indawo yokuhlala. Amatyala okulingana kwamakhaya amatyala ayenayo imali yokuthenga, ukwakha okanye ukuphucula indawo yokuhlala.
Ukufunyanwa kwetyala kungabandakanywa ngaphandle kwerhafu phantsi koMthetho wokuXholwa koTyala lokuTyala. Inkokhelo yokulingana yasekhaya ayikwazi ukukhutshwa phantsi kwalo myalelo omtsha. Endaweni yoko, ityala lokulingana kwamakhaya lingaphumelela phantsi kwe-insolvency okanye i-bankruptcy exclusions.
Kukho enye imilinganiselo enye. Indlu kufuneka ukuba isetyenziswe njengekhaya eliphambili, oku kuthetha ukuba yayiyindawo eyinqununu yokuhlala kuyo. Oko kuthetha ukuba amakhaya asemibini, amakhaya eholide, iimpahla zokutyalomali, okanye iiyunithi zokuqeshisa aziyi kufaneleka phantsi kwesi sikhokelo.
Iimali ezihlawulweyo zezo mpahla ziyakwazi ukufaneleka, nangona kunjalo, phantsi kokungeniswa okanye ukungafihli.
Ingakanani na ityala lingabandakanywa ngaphandle kwerhafu? Ukuhlawulwa kwetyala lokubambisa i-$ 2 yezigidi (okanye i-$ 1 yezigidi isatshatile kwaye ifake ukubuyiswa okuhlukeneyo) inokukhutshwa ngaphandle kwenkcitho kwiminyaka-2007 ukuya ku-2016. Emva ko-2016, abantu banokuthi bangabandakanyi ukuxolelwa kwetyala kwiintlawulo zabo nje kuphela xa umntu onetyala kwaye umnini-mboleko wangena kwisivumelwano esibhaliweyo esibhaliweyo sokususa ityala ngaphandle kweDisemba 31, 2016.
UkuThatyalalwa kweMatyala kunye noTyala lweMali
Ngaphambi kokuba ufumane ingqalelo indlela i-mortgage ye-mortgage izakuphathwa ngayo ngenjongo yerhafu, kufuneka uqale ufune ukwazi ukuba uninzi lwetyala lakho elikhansekile liwela kwiindidi ezimbini:
- Ukufumana ityala
- Ityala lekhaya
Ukuhlukanisa ezi zimbini iintlobo zetyala lokubolekwa kwemali lingaba lula okanye lilukhuni. Indlela enzima ngayo inkqubo iya kuxhomekeka ekubeni ngaba ulungelelanise iimali zokuhlala zakho.
Ukuba iimali-mboleko zakho kuphela ziyimali yokugcina imali ekusetyenziselwa ukuthenga indlu yakho, ke zonke iitalato zakho ziya kuba ityala lokufumana. Ungabandakanyeka ukuya kwii-2 ezigidi zezigidi ekuhlawuleni ityala phantsi koMthetho Wokuxhaswa Kwetyala Lokuxolelwa Kwemali (okanye i-$ 1 yezigidi ngomntu otshatileyo ohambisa ukubuyiswa okuhlukile).
Ukuhlawulwa kwemali-mboleko yemali-mboleko, kuphela imali ehlawulwayo kwi-mortgage-based mortgage. Ukuba uthe wenza ukuhlaziywa kwetyala lokuhlanganiswa, okanye uthabathe imali, okanye ube nelayini lokulinganisa ikhaya lekhredithi elisetyenziselwa ezinye iinjongo ngaphandle kokufumana indlu, loo nxalenye ityala lakho liza kuba ngetyala lokulingana ekhaya. Le ngxowa-mali yamalungelo ekhaya ayiyi kufaneleka njengenxalenye ye-$ 2 yezigidi ngaphandle kokuba ivumeleke ukuba ikhutshwe phantsi kwe-insolvency okanye i-bankruptcy exceptions.
Uzakufuna ukubhala ixabiso lemali yeli dolophu kunye netyala lokulingana kwamakhaya. Iphepha elilula lomsebenzi linokubonakala ngathi:
Intengo yokuthenga ekhaya: $ 200,000
$ 160,000 (yokuqala ye-80 ekhulwini yexabiso lentengo)
$ 40,000 (okwesibini kuma-20 ekhulwini kwindleko yasekhaya)
I-15,000 yeedolophu (umgca wokulingana ekhaya ukulungisa uphahla)
Inkokhelo epheleleyo yokufumana ukufikelela ngoku: $ 215,000
Ukuhlawulwa kwakhona kwemali-mboleko emithathu kwiingxowa-mali ezingama-235,000
Ukulingana kwemali-mboleko yokutholwa kwematyala ekufunyenwe kuyo kwakuyi-$ 200,000
Ukuhlanganiswa kweebhilidi zeebredari ezingama-35,000
Inkokhelo epheleleyo yokufumana: $ 200,000
Inkokhelo yexabiso elipheleleyo lekhaya: $ 35,000
UkuKhutshwa kweeNkcitho eziKhulukileyo
Inkokhelo yokulingana yasekhaya (engasetyenziswanga ukuthenga, ukwakha, okanye ukuphucula kakhulu ikhaya eliphambili) kunye nezinye iintlobo zetyala elikhansekileyo, njengamakhadi-mboleko, unokufumana ilungelo lokufumana unyango lwentlawulo phantsi kokungabikho kwenkohlakalo. Ukungeniswa kwinto eyenzekayo xa amatyala amatyala adlula kwixabiso lemarike elifanelekileyo lempahla yomntu. Oku kuya kubakho abantu abaninzi abalahlekelwe kwikhaya labo ngenxa yexabiso lemarike lekhaya lawela phantsi kwexabiso abanetyala kwipropati.
I-IRS ichaza ukungabikho kokungabikho komthetho:
"Umboleki ungekho phantsi xa, nangokwezinga elingakanani, iimfanelo zetyala zidlula i-FMV [ixabiso lemarike elithengileyo] yeempahla. Qinisekisa amatyala omboleki kunye ne-FMV yeempahla ngokukhawuleza ngaphambi kokukhanselwa kwetyala lesityala ukuba lichane nokuba Umboleki ungekho kunye nomyinge lowo umbolekisi atshabalalisa khona.
"Ukungaxhomeki kumboleki wenkokhelo enkulu yecala ekhanseliwe xa umboleki ehlaselwa, kodwa kuphela ukufikelela kwisixa lowo umbolekisi alahlekileyo. Kodwa ke, kufuneka usebenzise le mali engabandakanywa ukunciphisa iimpawu ezithile zerhafu" (Ukupapashwa 908).
Isixa sokungabikho kokungabikho kwenkohlakalo sixa-mali esikhoxisiwe esingaphaya kwexabiso lemarike elifanelekileyo lempahla yakho. Masithi umhlawuli-ntlawulo unomzi onenani elifanelekileyo lemarike eyi-150,000 engama-235,000 e-mortgage. Lo mntu ubuya kukhupha iitaliti ezingama-85,000 zama-dollar (inani lemali-mboleko lithatha ixabiso lemarike elifanelekileyo). Kule mali, i-$ 35,000 ityala elilinganayo (inani elingasetyenziswanga ukuthenga ikhaya), kwaye le mali ingafakwa ngaphandle kokunikezelwa kwezinto ezingekho phantsi. Iingxowa-mali ezingama-50,000 ezisele ziza kufaneleka ukukhutshwa kwemali. (Utshintshwe kumzekelo owenziwe kwiMigaqo yeFomu 982 , iphepha 4, ukulawula umyalelo.)
UkuKhutshwa kweBhanki kwiiNkoleko eziCiweyo
Amatyala ahlawulweyo angabandakanywa kwiholo lokuhlawulwa irhafu xa iitalato zixolelwe njengenxalenye yokuqhubela imali.
Ukuze ufanele ukufumana unyango lwentlawulo yerhafu, umhlawuli-ntlawulo uya kufuna ukuba afake i-bankruptcy kwaye iitalato zikhanseliwe kumyalelo wenkundla ye- bankruptcy . Kubahlawuli berhafu abajongene nokuchithwa okanye ukuthengisa okufutshane, kungenokuba kunenzuzo yokusebenzisa ukungabikho kwemali yokuthengwa kwetyala kunye nokungabikho kokungabikho kokungabikho kwamalungelo kwindlu kunye nezinye iintlobo zetyala elikhanselekileyo ngaphambi kokuqwalasela ityala le-bankruptcy.
Ukufakela i-bankruptcy kunokuvelisa iimpembelelo ezininzi zerhafu, ngoko ukuze iinkcukacha ezingakumbi zibone i-Publication 908, isiKhokelo soRhafu seBhanki kwi-Webhsayithi ye-IRS.
Ukubika iingxowa ezihlawulweyo kwiRhafu yeRhafu
Iingxowa ezikhanselelwe ngumboleki-mali zibikwe kwi-tax return yakho. Indlela echazwe ngayo kuxhomekeke ekubeni unelungelo lokufumana nayiphi na i-exclusions.
Umboleki uya kufaka ifomu 1099-C zombini kwi-IRS nakumntu onetyala lakhe liye lakhanselwa okanye laxolelwa. Olu xwebhu luchaza inani lemali ekhanseliwe. Isixa semali esikhoxisiwe siboniswe kwibhokisi 2 yefom. Kubantu abanikezela ikhaya labo ngokuthengisa okufutshane, ukuchithwa, okanye enye inkqubo yokuhlawula , imali eboniswe yintloko yenkokhelo eyashiywe ingakhokhelwa emva kokuhlaliswa. Inkcazo yetyala iboniswe kwiBhokisi 5, njengedilesi yepropathi leyo mboleko. Ibhokisi 7 yale fomu iya kubika ixabiso lemarike elifanelekileyo le propati. Kwimeko yokuqhawula, intengo yexabiso lokuthengiswa kwexabiso lokubhengeza iya kuboniswa njengexabiso lemarike elifanelekileyo.
Landela la manqaku ukunika ingxelo ngeRhafu eCutshiwe kwibuyisela irhafu:
- Bika naziphi na izikweletu ezikhansekileyo ezingabandakanywa kwiFomu 1040 Umgca 21.
- Ukuba unelungelo lokukhupha ezinye okanye zonke iitalente phantsi koMthetho wokuXhaswa kweMatyala okuTyala ukuTyala, ukukhutshwa ngaphandle kokungabikho, okanye ukuchithwa kwe-bankruptcy, kuya kufuneka ugcwalise ifomu 982 (pdf, 5 amakhasi kuquka imiyalelo).
- KwiFomu 982, bonise ukuba yikuphi ukukhutshwa okukusebenzayo ngokukhangela ibhokisi elifanelekileyo kumgca 1. Ukuba ngaphezulu kokungabikho kokusebenza, sebenzisa iFomu 982 ngokukhutshwa ngalunye. Uya kubonisa kwakhona inani lemali elingafakwa ngaphandle kwerhafu kumgca 2.
- Ngenxa yokungabikho kokungabikho kunye nokuchithwa kwebhanki, uya kufuneka kwakhona wenze utshintsho kwabanye amanani entela. Ukufumana iinkcukacha, jonga icandelo ngokunciphisa iimpawu zerhafu kwiSaziso 908.
- Ukuba ugcine indlu yakho kwaye uhlengahlengise imali yakho yokuthenga imali, kufuneka uhlolisise ibhokisi yomgca we-1e, kubike umlinganiselo kumgca we-2, kwaye uxelele umlinganiselo ofanayo kumgca 10b. Kananjalo unciphisa isiseko sakho seendleko endlwini ngokulinganayo ngokwemigca 10b.
Oluthe Lwazi Lolunye Nxamnye Neengxowa Zetyala kunye nokuTyala Imali
Nantsi iqoqo lezinto ezivela kwiNkonzo yangaphakathi yeNgeniso malunga neerhafu ezikhansekileyo kunye noMthetho wokuXholwa kweMatyala okuTyala ukuTyala.
- Ukuhlawulwa kweeTyala, ukuPhathwa kwexesha, ukuPhumela, kunye nokuHlanywa (Ukupapashwa 4681, kwakhona kufumaneka njengepdf )
- Ifomu 982, Ukunciphisa Iimpawu Zerhafu Ngenxa yokukhutshwa kweNtlawulo (pdf, iquka imiyalelo)
- UkuCandwa kweeNkcazo kunye noKhutshwa kweMatyala
- Ngaba Ndiyakunqunyulwa kweNgeniso yeMatyala kwiNdlu yam yokuhlala? (umncedisi werhafu osebenzisanayo)
- Isikhokelo soRhafu seNkcazo (Ukupapashwa 908)