Ukungatshatanga kungenye yezinto ezinhlanu zokukhetha izithuba. Isimo sokufakela sinquma ukuba yeyiphi imali echithwayo yokunciphisa kwaye irhafu yentlawulo isetyenziswe xa kubalwa irhafu yengeniso yomntu wonyaka.
- Unokufaka isicelo sokunyuselwa kwesimo sokuphela kwerhafu yakho xa ungatshatanga okanye "uthathelwa ingatshatanga" ngomhla wokugqibela wonyaka.
- Oku kuquka abantu abaye bahlukaniswa ngokomthetho okanye baqhawula umtshato.
- Umntu uthathwa njengomntu ongatshatanga kwiinjongo ezinxulumene nentlawulo ukuba ngomhla wokugqibela wonyaka umntu akatshatanga naluphi na umntu okanye ahlukaniswe ngokwasemthethweni kumlingane phantsi komtshato okanye umyalelo wesondlo ohlukeneyo.
- Umthetho welizwe ulawula ukuba utshatile okanye uhlukaniswe ngokomthetho phantsi komtshato okanye umyalelo wokulondoloza ohlukeneyo.
Itheyibhile engezantsi ibonisa ireyithi zerhafu ngokusebenza ngonyaka we-2017 kubantu abangabodwa.
| 2017 Iifom zeRhafu eziqhelekileyo kwiNdlela yokuFundela 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 | $ 9,325 | $ 0 | × 10% | $ 0 | ||||
| 9,325 | 37,950 | 9,325 | × 15% | 932.50 | ||||
| 37,950 | 91,900 | 37,950 | × 25% | 5,226.25 | ||||
| 91,900 | 191,650 | 91,900 | × 28% | 18,713.75 | ||||
| 191,650 | 416,700 | 191,650 | × 33% | 46,643.75 | ||||
| 416,700 | 418,400 | 416,700 | × 35% | 120,910.25 | ||||
| 418,400 | - | 418,400 | × 39.6% | 121,505.25 | ||||
Abalingani baseMakhaya abhalisiweyo kunye neemanyano zabasebenzi babecingwa bengaqatshati
- Amaqabane asemakhaya abhalisiweyo anqatshelwe ukuba angatshatanga, kwaye ngoko kufuneka afake ifayile enye.
- Abalingani kwimibutho yabasebenzi bayabonwa bengatshatanga, kwaye ngoko kufuneka bafake njengowodwa.
- Ngaphandle koko, ukuba iqabane elibhaliselwe kwikhaya okanye umlingani wabambisene naye unomntu oxhomekeke kuye ngokuthe ngqo, lowo mlingane unokufanelekela ukufakela njengentloko yendlu .
Kwi- Revenue Ruling 2013-17 (pdf), i-IRS ithathe isikhundla, "Kwiinjongo zentlawulo yaseburhulumenteni, igama elithi 'umlingani,' 'indoda nomfazi,' 'indoda' kunye 'nomfazi' ababandakanyi ngabanye (nokuba ulwabelana ngesondo okanye isondo esifanayo) abangena kubambiswano olubhaliweyo lwasekhaya, imibutho yabasebenzi, okanye olunye ulwalamano olusemthethweni olufanayo phantsi komthetho kaRhulumente olungagqithwanga njengomtshato phantsi kwemithetho yolu rhulumente, kwaye igama elithi 'umtshato' alinalo zibandakanya ubudlelwane obunjalo. " ( Ukugxininiswa kwongezwe. )
Amanye amazwe afuna amaqabane asekhaya abhalisiweyo kunye nabasebenzi kwimibutho yabasebenzi ukuba bafake iirejista zerhafu njengokuba batshatile. Nangona kunjalo, i-IRS ithatha isikhundla sokuba intsebenziswano yasekhaya kunye nemibutho yabasebenzi ayifani nomtshato. Kwaye ke abantu abasebenzisana ngokusemthethweni basekhaya okanye imanyano yabasebenzi bayakufuna ukufakela ukubuyiswa kweerhafu zabo zentlawulo esebenzayo ngokusebenzisa isimo sokufaka abantu abangatshatanga: nokuba omnye okanye intloko yendlu.
Ukongezelela, amaqabane asekhaya kunye nabantu abambisene nemibutho yabasebenzi abahlala kwimeko yepropati yoluntu bangadinga ukuba banike umvuzo kunye nokuncitshiswa phakathi komlingane ngamnye. Oku kusebenza kumaqabane asekhaya aseWashington, eNevada naseCalifornia .
Ezinye iziKhokelo zeNdlela zokuFakela abantu abangatshatanga
Abantu abangatshatangayo abafanelekile ukubiza umntu oxhomekeke kuyo bangafanelekela kwiNtloko yeNdawo yokuLondolozwa kweNdlu.
INtloko yeNdlu yezindlu inikezela ukuxothwa kwemigangatho ephezulu kunye neebhakethi zerhafu ngokubanzi ngokuthelekiswa ne-Single status filing status.
Abantu ababahlolokazi okanye abahlolokazi kunye nabathi bangabantwana abaxhomekeke kuyo banakho ukufaneleka kwi- Status of Widow / Status Widow status . Le yimo ekhethekileyo yokufakela abafazi abasaphilayo kwiminyaka emibili yokuqala emva kokufa komyeni / umfazi wabo.
U kufunda ngakumbi
- Ukupapashwa kwe-501, ukuKhutshwa, ukuKhutshwa okuMgangatho, kunye nokuFiliswa kolwazi, ngokukodwa icandelo lendlela yokufaka enye.
- Ukupapashwa kwama-504, ukwahlukana okanye ukwahlukaniswa ngabanye, ngokukodwa icandelo labantu abangatshatanga.
- Ukupapashwa kwe-17, iNtlawulo yakho yeNgeniso ye-Federal, ngokukodwa icandelo malunga nesimo sokufakela esisodwa.
- I-Recting Ruling 2013-17 (pdf), echaza imiqathango yokumisela isimo somtshato sesibini esitshatileyo, abalingani basekhaya ababhalisweyo kunye nabantu abambano.
- Imali Yentlawulo Yentlawulo Yakho Yomvuzo , i sahluko 1.