Le yonyaka yerhafu eledlule ndibuhlungu ngokwenene. Nantsi ndaye, ndihleli ekhompyutheni, ngekhompyutheni yamaxwebhu eerhafu ukungena kwi-software yerhafu ye-tax grade. Ndandifaka kwi-W-2 yomthengi. Yonke into iyahamba kakuhle de ndifike kwibhokisi 14. Yilapho inkonzo yomvuzo yomqeshi ibeka kuyo yonke into "yolunye" ulwazi. Le nto i-W-2 inomfanekiso wenani elikufutshane neeleta ze-RSU.
Ndayazi i-RSU yayitsho iinqununu ezikhutshweyo. Kodwa ngenxa yobomi bam, andizange ndikhumbule indlela yokufumana ulwazi lolwazi lwe-RSU ukusuka kwi-W-2 kwi-tax return. Ngaba ndifuna ukungena into kwinqanaba le-W-2 yerhafu yerhafu? Ngaba ndifuna ukungena le ngcaciso kwenye indawo kwi-tax return?
Isofthiwe yam ayizange incede. Unomdla, ndaphendukela kwi-injini yami yokukhangela. Ndiyifakile "kwi-RSU kwi-W-2" - kunye neziphumo zokukhangela ezazibuyanga zibonise naluphi na into endiyifunayo. Ndazama ukukhangela, ngokuphindaphindiweyo. Ngamanye amaxesha, ndafumana ezininzi ze-blah-blah-blah, kodwa akukho nkcazelo yangempela. Ngolwazi lokwenene ndithetha ulwazi olunokundinceda, okwangoku, ngokugqiba ukusebenza kwirejista yerhafu yam client.
Ngoko ndiphanda le ngxaki. Kwaye ndixelela amanqaku am nophando nawe, mfundi othandekayo. Ithemba lam uya kukufumana eli luncedo, luza kunciphisa ukukhungatheka kwakho, kukunceda ulungiselele iintlawulo zeerhafu ngokuzithemba nangokuchanekileyo.
Ngoku, makhe sihlale.
Ixabiso elichazwe kwiBhokisi le-14 ye-RSUs sele idibene kwiBhokisi 1 iMvuzo. [1]
Ngokomzekelo, ukuba sinayo i-234,567 idilesi ebhalwe kwiBhokisi 1 njengemvuzo kwaye sinemali eyi-12,345 eyabhalwa kwiBhokisi 14 ebizwa ngokuba yi-RSUs, ke loo $ 12,345 isele ifakwe kwi-$ 234,567 yemali.
Isitokethi esinqandekileyo kunye namacandelo esitokethi esithinteleyo afakwe kumvuzo ohlawulwa ngumqeshwa xa kwenzeka enye yezinto ezimbini:
- Iindawo zokugcina izitokethi ezithintelekileyo, ngoko ke zingabi ncitshitshiswa. Kule meko, ixabiso lemarike elungileyo kweso sithuba ngexesha lokuthengiswa (ngaphantsi kweyiphi indleko yokuthenga isitokethi esinqunyelwe) ngumyinge weholo engenayo kwimali yomqeshwa. [2]
- Ngelo xesha isitokethi esinqithiselweyo idluliselwa kumqeshwa kwaye umqeshwa wenza i-83 (b) yonyulo. Kule meko, ixabiso lemarike elifanelekileyo kweso sithuba ngexesha lesitokethi esithintelekileyo (idluliselwe nayiphi na indleko yokuthenga isitokethi esinqunyelweyo) ifakwe kumvuzo womqeshwa. [3]
Okulandelayo, Qwalasela isiseko kwiSitoreji esivinjelwe kwiNkcazelo yexesha elizayo
Isiseko kwisitokethi esithinteleyo yimalini ehlawulwe kwisitokhwe kunye nexabiso elibandakanyiweyo njengenzuzo engenayo.
Kulo mzekelo ungentla, umhlawuli-ntlawulo unokungenani i $ 12,345 ngesiseko kwisitokethi esithintelekileyo, kuba loo mali ibhalwe kwiFomu W-2. (Ndithi ubuncinane kuba umhlawuli-ntlawulo unokuhlawula imali-mali yezabelo. Siya kucela ukucela umthengi ukuze afune.)
Olu lwazi lwazi luya kulungeleka xa ezi ziza zithengiswa. Xa izabelo zithengiswa, siya kubala inzuzo okanye ukulahleka kwi-investment ngokususa isiseko kwimveliso yokuthengisa.
I-Pointer yokuSebenza: Jonga ukuNqanda
Isitokethi esinqandekileyo kunye namacandelo esitokisi esinqinciweyo alawulwa yerhafu yombuso kunye neyorhafu yerhafu, kwiRhafu yeNtlalo kunye noTywala (FICA), kunye nayiphi na irhafu ehambelana nentlawulo.
Oku kungabangela umngeni kubaxhasi bethu. Ngoba? Ngenxa yokuba isitokethi esinqandekileyo sihanjiswa ngokungahambi kakuhle.
Umqeshi udlulisela isabelo saso kumqeshwa. Umngcipheko ufakwa kwisitokisini, ngoko ke umqeshwa akakwazi ukuthengisa okanye ukudlulisela eso sitokhi kude kube ngethuba elizayo xa isitokisi sithengisa. Ixabiso lelo sithintelo sithintela kufakwe kwingeniso yomqeshwa (mhlawumbi ngexesha apho izabelo zithengisa okanye, ukuba (b) ukhetho lwenziwa, ngexesha lokudluliselwa). Kuze kube ngoku akukho mali ishintshe izandla. Kodwa ixabiso lezabelo ezinqamlekileyo liyakuxhomekeka. Kwaye kufuneka ukukhishwa kwemali. Ngoko ukugodla kuya kuvela kwiminye imithombo-kakhulu inokwenzeka kumvuzo oqhelekileyo womqeshwa. [4]
Kukho enye i-snafu yokugodla ukuyiqonda. Umqeshi angafaka i-stock income engenamkhawulo kunye nentlawulo ehlawuleyo ngexesha lokuhlawula.
Oku kuya kubangela ipesenteji ephezulu yomvuzo womqeshwa ukuba incitshiswe kwi-tax hold. Kwaye kunokubangela ukuba umqeshwa apheliswe. Ngaphandle koko, umqeshi angafaka i-stock income engenayo njengobhonasi okanye ixesha lokuhlawulwa. Kule meko, kunokwenzeka ukuba umqeshwa angenakunqandwa. Abaqeshi banamathela kwi-flat 25% kwi-$ 1 yezigidi zokuqala zemivuzo eyongezelelweyo ehlawulwa ngexesha lekhalenda. Emva kokuba loo mqathango ufikeleleke (okokuba, xa umvuzo ongezelelweyo wonyaka ungaphezu kwezigidi eziyi-1), abaqeshi banamathela kwisilinganiselo esiphezulu se-39.6%. [5]
Thatha umzekelo wethu ovela phezulu. Umxhasi wethu unemali engama-234,567 yomvuzo wonyaka - obeka umthengi wethu kwi-33% okanye kwi-35% yerhafu yonyaka, kuxhomekeke kwisimo sabo sokufakela. Ngenkcazo, lo msebenzi uya kugcinwa xa umqeshi egcina kuphela i-25% yerhafu yentlawulo. Umqeshwa uya kufuneka enze umehluko ngokusebenzisa iirhafu eziqikelelwayo ukuba ufuna ukuphepha ukuhlawulela ukuza kuvela ngo-Epreli. Kwaye ukuba awuyi kwenza uqikelelo, umthengi angathanda ukulungelelanisa ukukhupha kwabo ukuhlawulwa kwentlawulo okanye ukwenza inkokhelo yokongezwa kwintwasahlobo elandelayo.
NgeNdlela, i-RSU ayinakulinganiswa neFomu 3921 okanye ifom 3922.
IFomu 3921 ibika ulwazi olusiseko malunga nokukhethwa kwamasheya okukhuthaza.
IFomu 3922 ibika iingcaciso ezisisiseko kwizabelo zokuthenga izitishi zabasebenzi.
Isitokethi esinqandekileyo asihambelani naluphi na olu fom.
Ii-RSU Ziya kwiShedyuli D xa kuthengiswa.
Isixa esiboniswe kwiFomu W-2 sifakwe njengenxalenye yenkcitho yomntu kwizabelo. Oku kuya kubikwa kwiShedyuli D kunye neFomu 8949 kunyaka lowo umrhafi wathengisa isitokisi esisezantsi.
Isishwankathelo
- Ukuba ubona i-RSU okanye isitokethi esinqandekileyo kwifom ye-W-2 ecaleni kwexabiso lemali, loo mali isele ifakiwe njengengxenye yomvuzo womqeshwa oboniswe kwiibhokisi 1, 3, no-5.
- Qinisekisa ukuba le mali efanayo ifakiwe kwiirekhodi zakho zokugcina iindleko zeso sithuthi kwiirekhodi zakho.
- Akukho nto enye yokwenza ngokucwangcisa ifom ye-1040. Ibhokisi 1 imivuzo yongezwa kwingeniso yemivuzo echazwe kumgca we-10 we-1040, njengesiqhelo.
- Ngaba uqaphele nayiphi na imiba yokumelana nomnyaka ozayo. Sekude kakhulu ukulungisa yonke imiba yokunqanda kunyaka ophelileyo. Kodwa kunyaka werhafu olandelayo, ncedisa umhlawuli werhafu ukuba aqaphele. Nanini na xa befumana izibonelelo ze-stock, banokucinga ngokuthatha i-83 (b) yonyulo. Yaye xa i-stock stock exits, kufuneka bahlaziye ukunyima kwabo ukuba bafumane ukuba bangakanani irhafu eyongezelelweyo abayayifuna ukuyihlawula ngokuhlawula okanye ukuhlawula iintlawulo.
Imithombo:
[1] Isikhokelo sokuBala i-Akhawunti kwiNkxaso-mali esekelwe kwiShishini: iNdlela yeMigaqo-miGangatho. (PricewaterhouseCoopers LLP, Matshi 31, 2013. PDF) iphepha 4-57 http://www.pwc.com/us/en/cfodirect/assets/pdf/accounting-guides/pwc_stock_based_2013.pdf
[2] I-Internal Revenue Code icandelo 83 (a) kunye neCandelo leMimiselo yeNondyebo 1.83-1.
[3] I-Code yeNgeniso yangaphakathi yeNqanaba 83 (b) kunye neCandelo leMimiselo ye-Nondyebo 1.83-2
[4] uKaye Thomas. "Izibonelelo okanye ama-Awards eStock." Fairmark, akukho mhla. http://www.fairmark.com/execcomp/grants.htm; kunye "Ukubambelela kwiMbuyekezo yeMpahla." Fairmark, akukho mhla. http://www.fairmark.com/execcomp/withhold.htm
[5] Isikhokelo soRhafu seMqeshi (Ukupapashwa kwe-15, iSetyhula E). INkonzo yeNgeniso yangaphakathi, kunyaka werhafu 2015. Icandelo lomvuzo wongeziweyo. https://www.irs.gov/publications/p15/ar02.html#en_US_2015_publink1000202352
UkuFunda okuqhubekayo:
- I-Internal Revenue Code icandelo 83, Iipropati ezihanjiswe kwiNxibelelwano kunye neMisebenzi yeNkonzo
- Icandelo leMimiselo ye-Nondyebo 1.83-1, iRhafu eDluliselwe kwiNxibelelwano neNtsebenzo yeNkonzo
- Icandelo leMimiselo ye-Nondyebo 1.83-2, ukhetho lokubandakanya kwiNcediso eyimali ngonyaka wokuTshintshwa
- Icandelo leMimiselo ye-Nondyebo 1.83-3, intsingiselo kunye nokusetyenziswa kwemigangatho ethile
- Icandelo leMimiselo yeNondyebo 1.83-4, iMimiselo ekhethekileyo
- UG. Edgar Adkins, Jr., noJeffrey A. Martin. Isitokethi esinqandekileyo: impembelelo yerhafu kubaqeshi nabasebenzi. " Grant Thornton, akukho mhla. PDF.
Ed Mitte, John Old, noSara Rumsey. "Imbuyekezo." INkonzo yeNgeniso yangaphakathi, iHlabathi 2013. PDF. http://www.irs.gov/pub/irs-tege/2013cpe_compensation.pdf
Imali Yentlawulo Yentlawulo Yaseburhulumenteni (Ukupapashwa kwe-17). INkonzo yeNgeniso yangaphakathi, kunyaka werhafu 2014. Icandelo lepropati ekhutshelwe. http://www.irs.gov/publications/p17/ch05.html#en_US_2014_publink1000171281