Funda ngeRhafu yokuThuthwa kweRhafu yePropati

Abantu banokubamba iirhafu zepropati zomntu ezihlawulwa ngexesha lonyaka njengenqununu echazwe kwiShedyuli A. Imirhumo yepropati yomntu yintlawulo ehlawulwa ngu-rhu lumente okanye urhulumente wengingqi werhafu ngokusekelwe kwixabiso lomntu ngamnye. Elinye itekethi yerhafu yepropati yomntu yerhafu ye-ad valorem. Umzekelo werhafu yerhafu yomntu yerhafu ehlawulwe kwixabiso lemoto kwaye ihlolwe njengenxalenye yemali yokubhalisa imoto yonyaka.

Yintoni ekufanelekile ukuba ichithwe njengeRhafu yePropati yePropati

Ikhowudi yentlawulo ichaza irhafu yepropati yomntu. "Igama elithi 'irhafu yerhafu yomntu siqu' lithetha irhafu ye-ad valorem eyenziwa rhoqo ngonyaka malunga nepropati yomuntu." (I-Internal Revenue Code section 164 (b) (1).)

Imimiselo yeNondyebo ichaza iindlela ezintathu zokukwazi ukukhangela irhafu yepropati:

1. Irhafu kufuneka ibe yerhafu ye-ad valorem esekelwe kwixabiso lepropati.
2. Irhafu kufuneka ibekwe rhoqo ngonyaka.
3. Irhafu kufuneka ifakwe kwisakhiwo somntu. (Imimiselo yeNondyebo 1.164-3 (c))

INgxenye yeMali yokuBhaliswa koThutho ingachithwa njengeNkcitho yePropati yePropati

Iimali zokubhalisa ngeemoto ngamanye amaxesha zixhomekeke kwixabiso lepropati kunye nenye kwezinye izinto. Isabelo esisekelwe kwixabiso lepropati linokudityaniswa ngenjongo yerhafu. Kupapashwa 17 i-IRS icebisa,

"Irhafu ... inokuqwalaselwa njengetyala kwipropati yakho, nokuba ngaba kusetshenziswe ilungelo. Ngokomzekelo, irhafu yonyaka isekelwe kwixabiso lifanelekile njengerhafu yepropati yomntu, nokuba ibizwa ngokuba ngumrhumo wobhaliso kwaye ilungelo lokubhalisa izithuthi okanye ukuzisebenzisa ezindleleni.

Ukuba irhafu ixhomekeke kwinxalenye kwaye ixhomekeke kwimiqathango ethile, inokuthi ifaneleke inxenye. "(Ukususela kwi-IRS.gov, ukupapashwa kwe-17, isahluko 22, icandelo leMpahla yeePropati zePropati.)

I-IRS inika umzekelo olandelayo wendlela yokubamba inxalenye yerhafu yepropati yempahla yokubhalisa imoto:

Umzekelo. "Urhulumente wakho uhlawulisa irhafu yokubhalisa imoto yonyaka we-1% yexabiso kunye neekenti ezingama-50 ngekhulu lekhulu." Uhlawule i-$ 32 ngokusekelwe kwixabiso ($ 1,500) kunye nesisindo (3,400 lbs.) Yemoto yakho. I-$ 1,500) njengerhafu yepropati ngenxa yokuba isekelwe kwixabiso. I-$ 17 ekhoyo (i-$ .50 × 34), esekelwe kwisisindo, ayinakunyulwa. " (Ukususela kwipapasho 17, isahluko 22, icandelo leNkcitho yePropati yePropati.)

Iimpahla zePropati zoBuntu kwiZiko loShishino

Irhafu yentlawulo yomntu ehlawulwa kwizinto ezisetyenziselwa urhwebi okanye ishishini linokudityaniswa njengeendleko zoshishino.

Abanye oorhulumente basekhaya bavavanya irhafu yepropati yomntu kwizinto zokusebenza kunye nefenitshala esetyenziswa kwi shishini. Oku kuya kuncitshiswa ekubuyiselweni kwentlawulo kweso shishini. Kubabunikazi bodwa, iintlawulo ezinjalo ziya kuncitshiswa kwiShedyuli yabo C. I-IRS icebisa

I-Taxi yepropati yomntu ngamnye Unokukrazula kwiShedyuli C okanye kwi-C-EZ nayiphina irhafu ehlawulwe nguRhulumente okanye urhulumente wengingqi kwipropati yakho. . " (IRS.gov, Ukupapashwa 334, Isikhokelo soRhafu kwiShishini elincinci, icandelo lemihlawulo.)

Ukuba isakhiwo somntu siqu sisetyenziselwa inxaxheba kweshishini kunye nxalenye yokusetyenziswa kwayo, ngoko ke inxalenye yezoshishino incitshisiwe njengendleko yoshishino kwaye intsalela ngokuchithwa komntu kwiShedyuli A. I-IRS inika umzekelo olandelayo kwiSaziso 334:

"Umzekelo.
"NgoMeyi noJulius Winter baqhuba iikhilomitha ezili-7 000 zeemoto zeevenkile zamashishini kwiikhilomitha ezili-10 000. Babefanele bahlawule i-$ 25 kwiimpawu zabo zeemvume zonyaka kunye ne-$ 20 kwisitifiketi sabo sokubhaliswa kweso sixeko. , bebonke i-$ 280. Bathi bafaka iindleko zabo zeemoto, ngenxa yokuba basebenzisa imoto ye-70% yezoshishino, banokubamba i-70% ye-$ 280, okanye i-$ 196, njengendleko yoshishino. "

Ukugcinwa kwengxelo
Gcina nawaphi na amaxwebhu achaza ukuba ingahlawulwa kangakanani irhafu yepropati yakho yonyaka. Ngokomzekelo, oku kungaba yinkcazo yokubhalisa imoto yonyaka. Isitatimende sokubhalisa imoto singabonisa ukuba yeyiphi inxalenye yemali yokubhalisa ifanelekile ukuba inqunywe njengerhafu yerhafu.

Impembelelo yerhafu encinci yerhafu

Ukutsalwa kweerhafu zepropati yomntu yinto yokulungiswa kwendlela yokubala irhafu encinane yentlawulo (AMT). Kuthetha ukuthini ukuba iirhafu zepropati zomntu zithatyathwa xa kuthela irhafu yengxowa-mali rhoqo, kodwa ingabonakali xa ibala i-AMT. Abantu abachaphazelekayo yi-AMT baya kufumana ubuncitshana abancinci okanye bangabi nciphisa umthwalo wabo wokuhlawula irhafu ngokumalunga nokuncitshiswa kweerhafu.

Iimpawu zoBume

• I-Code Revenue Revenue section 164

• Imimiselo yeNondyebo 1.164-3 (c)
• Ukupapashwa kwe-17, isahluko 22, icandelo leNkcitho yePropati yePropati
• Umxholo weRhafu 503, iiRhafu eziDeductible
• Ishedyuli A [pdf]
• Izikhokelo zeShedyuli A, Umgca 7