Isibonelelo sesipho asinakudlulisela wonke umntu imali esikhwameni
Ngethamsanqa, ikhowudi yerhafu ayifuni ukungaxoleli. Iquka ezimbini "ukungabikho" okanye "ukuxolelwa" abahlawuli berhafu abasebenzisa kuwo ngonyaka okanye ukusabalalisa izipho zabo ngaphezu kobomi babo bonke.
Ukukhutshwa kweNtela yokuThutshwa koNyaka
Ukukhutshwa kwerhafu yonyaka yonyaka isipho ongayikhupha umntu ngamnye ngonyaka, kwaye ihlanganisa inani elingenamkhawulo wabantu.
Izipho ezinikezelwa kanye ngonyaka okanye kwinqanaba lezipho ezenziwe kumntu ofanayo ngexesha lonyaka wekhalenda azikho phantsi kwerhafu yesipho ukuba azigqithisi ukukhutshwa kwentela yesipho sonyaka: i-$ 15,000 ngo-2018, ukusuka kwi-14,000 ngo-2017.
Nantsi indlela esebenza ngayo. Unokunika intombi yakho i-$ 5,000 ngoJanuwari 2018, enye i-5 000 ngoJuni, kunye nezinye i-15 000 zamaRandi ngo-Disemba kwaye akukho mrhumo wesipho ozayo. Ufikelele kumda we-15 000 weemali kodwa awugqithanga.
Unokumnika enye i-$ 5,000 ngoJanuwari 2019 ngaphandle kokufakela irhafu yesipho-nangona-kuba oku kuya kubalwa ngokuchasene ngonyaka we-2019. Esi sipho siza kuhlawulwa kuphela xa usugqithise ukukhutshwa kuka-2019.
Unako ukunika unyana wakho imoto eyi-$ 15,000 ngo-2018. Unako ukunika isonka ngasinye se-$ 15,000 ngasinye, kunye nomhlobo wakho ongcono. Kwakhona, ngasinye "isipho" asiyi kuthatyathwa njengesipho kuyo yonke injongo yerhafu yombuso ngenxa yokuba unganikanga ngaphezu kwe-$ 15,000 kumntu ngamnye.
Ukuxolelwa kweRhafu yoBomi beMpilo
Ukuxolelwa kwerhafu yesipho esiphila esiphila esiphila kuyo yonke ixabiso ungayikhulula kwixesha lakho lobomi bonke. Ezi zipho ziya kukhululeka kwiirhafu.
Kodwa isixa esipheleleyo esifanelekileyo siya kunciphisa inani lokuxolelwa oye lashiya ukukhusela ifa lakho kwiRhafu yase-United States irhafu ngexesha lokufa kwakho.
Ukuba isipho sishiya nayiphi na imali yesibonelelo sakho sokuhlawulwa kwesibonelelo sobomi, le mali ikhutshwa kwi-tax exemption yakho xa usweleka ngenxa yokuba iirhafu zombini zenza inkululeko efanayo.
Ngaphantsi kwemiqathango yomthetho we-American Taxpayer Act ka-2013 (ATRA), ukuxolelwa kwerhafu yesipho / sokuhlawula irhafu yerhafu kuhlawulelwe kwixabiso lentengo ukwenzela ukuba linyuka ngonyaka. Kwakuyizigidi ezingama-5.45 zezigidi ngo-2016 kunye nezigidi ezingama-5.49 zezigidi ngo-2017. Emva koko uMthetho weCandelo loCwepheshe kunye neMisebenzi (TCJA) lagijimela ukuya kwi-11.18 yezigidi ezigidi ukusuka ngo-2018.
Ewe, ufunda oko ngokuchanekileyo. I-TCJA ngaphezu kokuphindwe kabini ukukhululwa komntu, kodwa okwethutyana. I-TCJA iphelelwa yisikhathi ekupheleni kwe-2025 ngaphandle kokuba iCongress ithatha ukuvuselela izibonelelo zayo.
Ngoko ke, ukuba unika i-$ 10 yezigidi ngexesha lokuphila kwakho kwaye ufa ngo-2018, ukuxolelwa kwerhafu ye-feraleral estate iya kuba yi-$ 1.18 yezigidi-ibhalansi yokuxolelwa emva kwakho konke ukunika izipho. Ukuba ifa lakho lixabisa ngaphezu kweerandi eziyi-1,18, liya kuhlawulwa irhafu yexabiso kwixabiso layo ngaphezu kwelo nani.
Yintoni eyenzekayo Xa wenza Isipho Esithengiswayo
Yintoni eyenzekayo xa wenza i-$ 120,000 kwizipho kwintombi yakho ngomnyaka owodwa? Emva koko uza kwenza isipho esikhokhelwayo kwintombi yakho elingana nama-105,000 e $ 2018- $ 120,000 ngaphantsi kwe-$ 15,000 yokukhutshwa ngonyaka.
Ezi zigidi ezili-105,000 ziya kunciphisa ukukhululwa kwakho kwi-2018 yempilo kwi-$ 11.18 yezigidi ukuya kwi-11,179,895 yezigidi.
Izipho ezingahlawulwanga kufuneka zixelwe kwi-IRS kwifom ye- 709, iSipho saseMelika (kunye noKuDala-ukuPhumela kweSwitzerland) ukubuya kweerhafu . Ukubuyiselwa kubangelwa ngomhla ofanayo kunye nokubuyela kwakho kwerhafu yengeniso yakho, ngo-Apreli 15 wonyaka emva konyaka apho izipho ezihlawulwayo zenziwe. Yiyo indlela i-IRS egcina ngayo indlela yokukhulula kwakho ixesha lokuphila kwakho usetyenzisile.
Imithetho Yentlawulo Ekhethekileyo
Ezinye iintlobo zezipho ezingabonwa njengezipho. Ngokuqinisekileyo "zikhululekile". Imithetho ekhethekileyo isebenza kwizipho ezenziwe ngummi wase-US kumlingane ongeyena ummi wase-US, kunye nokunciphisa umtshato ongenamkhawulo kusebenza kwizipho ezenziwe ngummi wase-US kumlingane ongummi wase-US.
Umxholo ophantsi kwiSipho esingabhatalwa
Qhagamshelana nomgcini-mali okanye ummeli wecebo lokuceba ukuba uzimisele ukwenza isipho esibalulekileyo sokuhlawulwa.
Awuyi kufuna ukumangaliswa yimiphumo yerhafu emva kwesento. Ubuncinane ngo-2025, nangona kunjalo, unayo i-11.18 yezigidi ezigumbini.