Ukufakela iRhafu yeRhafu yeRhafu
Isimo somtshato sizimisele ngokusekelwe apho umtshato ubhiyozelwa khona kwaye awusekelwe apho ihlala khona. Kwiinjongo zerhafu zentlawulo, abantu ababini bayatshatile ukuba babetshatile ngokomthetho kwimeko apho imithetho yabo igunyazisa umtshato .
Ngamanye amazwi, ukuba umtshato wawusemthethweni kwimeko apho umtshato wawubhiyozelwa khona, loo mbhangqwana ithathwa njengatshatileyo ngenjongo yentlawulo yerhafu .
Singazibiza ngokuba ngumbuso wokubhiyozela. Nantsi ingqungquthela yobugcisa. Kwi- Revenue Ruling 2013-17 (pdf), i- IRS ibhala: "Abantu ngabanye bobulili obufanayo baya kuthathwa njengokuba batshata ngokusemthethweni phantsi kweKhowudi nje kuphela xa betshatile kwimeko apho imithetho yabo igunyazisa umtshato wabantu ababini bafana ngesondo, nangona balawulwa kwimeko engabonakali ukufaneleka komtshato wesini. "
Isimo somtshato sichazwe ngomhla wokugqibela wonyaka
Umgaqo oqhelekileyo: ukuba utshata ngokomthetho ngomhla wokugqibela wonyaka (Disemba 31), ngoko utshatile unyaka wonke kwiinjongo zerhafu. Izibini ezitshatileyo zikhetha phakathi kokutshata okutshatiweyo , ukutshata ngokutshatyalaliswa ngokwahlukileyo , okanye i- Head of Household filing status.
Ubambiswano Bomakhaya obhalisiweyo kunye neemanyano zabasebenzi abangekho efanayo nomtshato
Iibambisene zasekhaya kunye neembambano zomtshato zabambano asingatshatanga kwiinjongo zerhafu. Kwi-Revenue Ruling 2013-17, i-IRS ibhala: "Kwiinjongo zerhafu zaseburhulumenteni, igama elithi 'umtshato' alibandakanyi ubudlelwane basekhaya obhalisiweyo, imibutho yabasebenzi, okanye olunye ulwalamano olufanayo olusemthethweni oluqatshelwa phantsi komthetho kaRhulumente olungagqithwanga njengomtshato phantsi kwaloo yomthetho. " Iibambisene zasekhaya kunye neembambano zamanyano zabasebenzi zikhetha phakathi kweNdlela yoLuntu okanye iNtloko yeNdawo yokuThengisa.
Nangona kunjalo, amaqabane asekhaya kunye nezibini zomanyano zabasebenzi zingabhalwa ukuba zifake ngokubambisana okanye ngokwahlukileyo ngenxa yokubuyiswa kweerhafu. KwiCalifornia, Nevada, naseWashington, imithetho yomhlaba yoluntu ifaka kubalingani basekhaya ngendlela efanayo loo mithetho ifaka kwiibini ezitshatileyo. Ngoko ke, amaqabane asekhaya angadinga ukwabela imali yabo kunye nokunciphisa ngokusebenzisa iindlela zepropati yoluntu xa belungiselela iirejista zabo zerhafu. Jonga upapasho 555, iPropati yoluntu , kwiWebhsayithi ye-IRS iinkcukacha.
Ukufakela iRhafu yoRhumo kaRhulumente
- Isimo somtshato sizimisele ngokusekelwe kwimithetho karhulumente apho kuhlala khona umntu.
- Amazwe angadinga abantu kubambiswano lwasekhaya kunye nemibutho yabasebenzi ukuba bafake idibene kunye okanye ngokwahlukileyo (ezifana nezibini ezitshatileyo).
- Kwimihlaba engaboni imitshato yobulili obufanayo, isi sibini sinokufuna ukufakela ngokungathi singatshatanga.
- Kunconywa ukuphonononga ukuba ngaba imithetho yomhlaba yoluntu ifaka kwiqabane ngalinye kwiimeko ezingabonakaliyo nokuba zikarhulumente zepropati yoluntu.
- Kunconywa ukuphonononga ukuba ingafake ibango lokukhusela kwiindawo ezingabonakaliyo. Ibango elikhuselayo yinkqubo esemthethweni yokwazisa isebe lentela karhulumente ukuba ilungelo lokuhlawulwa kwabahlawuli berhafu linokubakho kwiimeko ezizayo. Izibini ezitshatileyo zesini, qwa lasela ukufaka amabango okhuselo kunye nombuso ukuze ulondoloze ilungelo lokufumana imali yokubuyiselwa kwemali kuphela xa imeko yokuvalwa kwemibandela yomtshato wesini enye iguqulwa ngenxa yesigwebo senkundla. Ibango elikhuselayo, ngamanye amazwi, lugcina amandla okwenyani isibini sokulungisa ukubuyiswa kweerhafu kwangaphambili ukuguqula isimo sokungatshatanga kwisimo sokufakela esitshatileyo nokubuyisela kwakhona irhafu yerhafu kunye nokufumana imali yokuhlawulwa kweerhafu.
Ngo-Oktobha 6, 2014, iNkundla ePhakamileyo yase-United States mayeke ukubeka isigqibo kwisigqibo sesine, sesixhenxe kunye neshumi seekomiti zesebe zezibheno eziguqula umgangatho wesimo somtshato ngesini esifanayo. Ngako oko, amazwe ase-Indiana, e-Oklahoma, e-Utah, eVirginia, eWisconsin kunye ne-Kansas, North Carolina, South Carolina, eNtshona Virginia nase-Wyoming ngoku kufuneka aqonde imitshato yobulili obufanayo kwimiba yabo.
Oko kuthetha ukuba izibini zesini-zesini ezifanayo kwezi zizwe ziyakwazi ukufakela iirhafu zabo zerhafu njengezibini ezitshatileyo. Nangona kunjalo, silindele izikhokelo ezisesikweni ezivela kulezi zizwe. Amazwe achaphazelekayo ngamatyala enkundla aboniswe nge-asterisks ( * ) kwitshathi elingezantsi. Kwiimeko ezininzi, isebe lerhafu lithathe isikhokelo esasikhululwe ngaphambili.
Le tstshana iya kuhlaziywa emva kokuba isikolo sikhululwe sihlaziyiweyo.
Ukufumana iinkcukacha ezingakumbi malunga nesi sihloko, jonga i-athikili yeSatifikethi seRhafu, "Yintoni iNkundla ePhakamileyo yeNkundla yoTywala ngoTyhini?
Indlela Abafazi Abangatshatanga Ngayo Abafowenu Benza Iifayile Zabo Zerhafu Zombuso | |||
Lumente | Ukuqaphela umtshato wesini? | Iifayile zelizwe zibuyela njengoko zitshatileyo okanye zingatshatanga? | Isikhokelo esivela kwisebe lorhafu karhulumente |
Alabama | Ukwaziswa kwamanye amazwe ku-Februwari 9, 2015. | Isikhokelo esiphezulu (esisebenzayo kwiimbuyekezo ezifakwe ngomhla okanye emva kweSeptemba 16, 2013) sisusiwe kwiWebhusayithi ye-DOR. | |
Alaska | Ukungabonakali kwimeko | Akukho rhafu yengeniso yombuso. | |
EArizona | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. Sebenzisa iShedyuli ye-AZ yokwabiwa kwemali evela kwi-federal return. Rhu lumente womhlaba. | Isikhokelo esisebenzayo kwimbuyekezo yentela ka-2012 nokuhamba phambili. |
Arkansas | Ubume abangaqapheliyo, nangona umtshato wesini omnye wasemthethweni kuRhulumente ukususela ngoMeyi 9 ukuya kuMeyi 16, 2014. | I-DOR ayizange iphrinti naziphi na izikhokelo. | |
California | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikezela ubudlelwane basekhaya obhalisiweyo. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Iifayile zeRPP zibuyela kwi-federal as returned. Rhu lumente womhlaba. | Abafazi abatshatanga ngesondo (ftb.ca.gov) |
Colorado | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikeza iiNyunyana zabasebenzi. | Iifayile zelizwe zibuyela ngokusebenzisa isimo esifanayo sokufakela njengokubuyiswa kwe-federal. Iibambisene zomanyano zabasebenzi zifakela iifomeral returns zabo njengabantu abangashadile. | Isimo sokuFakelwa kweRhafu yeNkcazo yamaBini abesilisa abane-Sexual.gov (colorado.gov) |
Connecticut | Umtshato wesini esifanayo uyaqaphela. | Iifayile zelizwe zibuyela ngokusebenzisa isimo esifanayo sokufakela njengokubuyiswa kwe-federal. | Isikhokelo esifumaneka kwincwadi yencwadi ka- 2013 yeFomu CT-1040 (pdf) |
Delaware | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikeza iiNyunyana zabasebenzi. | Ifayile yeli fayile ibuya isebenzisa isimo sokudibanisa esibandakanyekileyo, esahlukileyo okanye esihlanganisiweyo. Iibambisene zomanyano zabasebenzi zifakela iifomeral returns zabo njengabantu abangashadile. | Guiance for Unions; |
District of Columbia | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Ingeniso yerhafu yokubuyisela Imbuyiselo yokuzalisa izibopho zakwabo abesilisa abesilisa abesilisa abafana nabafazi abatshatileyo. |
Florida | Ukungabonakali kwimeko | Akukho rhafu yengeniso yombuso. | |
Jojiya | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | I-Bulletin yolwazi IT-2013-10-25 (pdf) |
EHawaii | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikeza iiNyunyana zabasebenzi. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Iibini zombambano zibambene neefayile zokubuyisela i-federal njengengatshatanga. | 2013 Imiyalelo yeFomu N-11 (pdf) |
Idaho | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. Rhu lumente womhlaba. | Izibini ezifanayo zesini kunye ne-Idaho yeNgeniso yeNkxaso yeRhafu (tax.idaho.gov) |
Illinois | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikeza iiNyunyana zabasebenzi. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Iibini zombambano zibambene neefayile zokubuyisela i-federal njengengatshatanga. | Isikhokelo seManyano yabasebenzi (tax.illinois.gov) |
E-Indiana * | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | Isikhokelo sokuThengisa ukuThengisa umThathane womtshato (IN.gov) |
Iowa | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Yintoni entsha ku-2013 (iowa.gov) |
Kansas * | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. Sebenzisa iphepha lokusebenzela (pdf) ukwabelana ngeniso kwi-federal return to their return state | Isaziso 13-18, Isikhokelo Sabantu Abasini Ngesibini (pdf) |
EKentucky | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | IKentucky Tax Alert, ngoNovemba 2013 |
Louisiana | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. Rhu lumente womhlaba. | |
Maine | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | |
Maryland | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Imibuzo ebuzwa ngokuphindaphindiweyo malunga neRhafu yeNgeniso, Umbuzo 29, Ngaba izibini zesini esinikwa ngokwasemthethweni zifayile ifayile yokubuyisela irhafu e-Maryland? |
EMassachusetts | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | TIR-04-17 |
EMichigan | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | Isaziso se-DOMA (pdf) |
Minnesota | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Umtshato Okwabelana Ngangokwesini |
Mississippi | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | Imibuzo Yemivuzo Yomntu ngamnye |
EMissouri | Ukungabonakali kwimeko | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Umyalelo oLawulayo 13-14 |
Montana | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | Imemorandam, Ingxoxo yomtshato wesini, ngo-Oktobha 1, 2013 (pdf) |
Nebraska | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | I-Nebraska Imali eLawulayo 22-13-1 & Imibuzo Ebuzwa Ngokubanzi Yabantu Abantu Emtshatweni Wesini Efanayo |
Nevada | Ukungabonakali kwimeko. Nangona kunjalo, unikezela ubudlelwane basekhaya obhalisiweyo. | Akukho rhafu yengeniso yombuso. Iifayile zeRPP zibuyela kwi-federal as returned. Rhu lumente womhlaba. | |
ENew Hampshire | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | |
Enew Jersey | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikeza iiNyunyana zabasebenzi. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Iibini zombambano zibambene neefayile zokubuyisela i-federal njengengatshatanga. | |
ENew Mexico | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Rhu lumente womhlaba. | Ngo-2013 iNew Mexico Iifom yeFomu yeNgeniso yeRhafu yePropati, iphepha 19 |
Inew york | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | IiNkcukacha zoLuntu obesinikwa ngokwabelana ngesondo kunye neNkcazo yeNgeniso yeNkcazo yeNgeniso yeNkcazo yeSini-Sexual Couples |
North Carolina * | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | Umyalelo we-PD-13-1, umtshato wesini kunye nesimo sokufakela (pdf) kunye nemibuzo ebuzwa rhoqo malunga nomtshato wesini |
North Dakota | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. Ukwabela imali engenayo kwi-joint federaleral return usebenzisa iShedyuli ND-1S. | Isikhokelo: Imali yokuRhafiswa kweRhafu ngabanye ngabanye eMtshatweni Wesini Sokwabelana Ngesondo |
EOhio | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. Ukunikezela ngeniso kwi-joint joint federal usebenzisa iShedyuli IT S (pdf) | 2013 Imiyalelo ye-IT-1040, iphepha 14 (pdf) |
E Oklahoma * | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | Isaziso soLuntu: I-Oklahoma Imali yokuFakelwa kweRhafu yeNkcazo kwiiNTSHOLONGWANE ZESILWANE 401 |
Oregon | Umtshato wobulili obufanayo kunye neeRPP ziqaphele. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Iifayile zeRPP zibuyela kwi-federal as returned. | Ulwazi lwerhafu lwe-Oregon ngezibini ezitshatileyo zesini zesini |
Pennsylvania | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Akukho khokelo olusemthethweni oluvela kwi-DOR. |
Rhode Island | Umtshato wesini esifanayo uyaqaphela. | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Iingcebiso ngo-2013-20 (pdf) kunye nomtshato kunye nemirhumo yezesondo : Imibuzo ebuzwa rhoqo (pdf) |
South Carolina | I-Nonrecognition state | Ifayile yelizwe ibuya kwakhona ingatshatanga. | I-SC Revenue Ukulawula # 14-1 401 (pdf) & Imibuzo ebuzwa rhoqo: Imfuneko yokuFakela (pdf) |
EMzantsi Dakota | I-Nonrecognition state | Akukho rhafu yengeniso yombuso. | |
Tennessee | I-Nonrecognition state | Akukho khokelo olusemthethweni oluvela kwi-DOR. | |
ETexas | Ukungahlonwanga kwimeko | Akukho rhafu yengeniso yombuso. Rhu lumente womhlaba. | |
Utah * | Ukungabonakali kwimeko | Ifayile yelizwe ibuyela njengoko isatshatileyo. | Ukubuyiswa Kwentlawulo Yemivuzo Yomntu ngamnye Ngomntu Wowesibalo Sokwabelana Ngomnyaka ka-2013 (pdf) |
Vermont | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikeza iiNyunyana zabasebenzi. | Ifayile yelizwe ibuyela njengoko isatshatileyo. Iibini zombambano zibambene neefayile zokubuyisela i-federal njengengatshatanga. | 2013 Intela Yokubuyiswa kweRhafu yeNcwadi neShumlin iqinisekisa iiNtsholongwane zentlawulo yeNtengiso yeNtsha yaseVermont |
Virginia * | Ukungabonakali kwimeko | Ifayile yelizwe ibuya kwakhona ingatshatanga. | I-Bulletin yentela 13-13, i-Virginia Income Tax Treatment yoMtshato wesini-sexual (pdf) |
EWashington | Umtshato wesini esifanayo uyaqaphela. Kwakhona unikezela ubudlelwane basekhaya obhalisiweyo. | Akukho rhafu yengeniso yombuso. Iifayile zeRPP zibuyela kwi-federal as returned. Rhu lumente womhlaba. | |
West Virginia * | I-Nonrecognition state | Ifayile yelizwe ibuya kwakhona ingatshatanga. | 2013 I-IT-140 Iifom zeNkxaso zeRhafu zeNkcazo kunye neNcwadana yeeNtlawulo (pdf) |
IWisconsin * | I-Nonrecognition state | Ifayile yelizwe ibuya kwakhona ingatshatanga. Ukunikezela ngeniso kwi-joint joint federal usebenzisa iShedyuli S (pdf). Rhu lumente womhlaba. | Isikhokelo Sentlawulo Yabantu Banye Emtshatweni Wesini Okwabelana Ngesondo |
Wyoming * | I-Nonrecognition state | Akukho rhafu yengeniso yombuso. | |