Iintlawulo zeNkokhelo zemivuzo kunye ne-ATRA
Isibonelelo sesipho senzelwe ukukhusela abantu ekunikezeni ubutyebi babo ngexesha lokuphila kwabo ukuphepha iirhafu zendawo yokuhlala xa betshintshela imali kunye neempahla kubaxhamli emva kokufa kwabo.
Kuye kwadlula ixesha elithile, kodwa uMthetho woMninimzi wokuThumela uMboleki waseMerika ka-2012 - owaziwa ngokuba ngu-ATRA - ukwandisa izinga lokuhlawula irhafu eliphezulu ukusuka kuma-35 ukuya kuma-40 ekhulwini. Ihlala kuma-40 ekhulwini ngo-2016.
I-ATRA nayo ilandelelanise ukukhutshwa kwentela yesipho esiphila kuyo yonke imihla yokunyuka kwamaxabiso, ngoko kwandisa ngezikhathi ezithile. Ukukhutshwa kwexesha lokuphila li-$ 5.45 yezigidi ngonyaka ka-2016. Ukuba uhamba ngaphezu kwemali yokukhutshwa yonyaka, unokusebenzisa ukukhutshwa kwexesha lokuphila kwi-balance okanye ukuhlawula irhafu yesipho. Ukukhutshwa konyaka kuya kwikhoksi yokunyuka kwamaxabiso, kodwa kunokwanda kwenyuka kwi $ 1,000. Akunjalo njalo ngonyaka. Kwasekwa kwii-14,000 zamawaka ngo-2013 yaye ihlala kwi-14,000 yee-$ 201,000 ngo-2016.
Indlela yokuKhutshwa konyaka
Ukuba intombi yakho idinga i-$ 25,000 yokuhlawula indlu kwaye uyinika loo mali, uya kuhlawulisa irhafu yesipho kwi-11 000 ye-$ - ibhalansi ngaphezulu kwe-14,000 ye-exclusion ngonyaka ngonyaka we-2016. imibimbi ingasebenzisa inzuzo yakho.
Mhlawumbi intombi yakho ikucela yona ngemali ngoDisemba yaye uceba ukuvala kwisakhiwo ngoJanuwari. Kule meko, unokumnika imali engenanto yerhafu: i-14,000 yeRandi ngoDisemba omnye unyaka wekhalenda, kunye ne-11,000 zamawaka kwiJan. 1 wonyaka wekhalenda olandelayo. Ukukhutshwa kwimiqathango yonyaka kwaye iyaqhubeka xa ikhalenda yenza.
Awujongisi izipho ezenziwe kumntu oyedwa phakathi konyaka omnye komnye.
Unokunika nentombi yakho yonke i-$ 25,000 ngo-Juni-okanye nayiphi enye inyanga yonyaka - ukuba utshatile. Amaqabane angabandakanya ixabiso lemali yokukhutshwa kwentela yonyaka kunye nokunika inani lama-28,000 ngamawaka ngamnye ngomntu ngaphandle kokubandakanya nayiphi na intlawulo yerhafu yesipho, Bamele bafake iintlawulo zerhafu zonyaka, nangona kunjalo, ukunika ingxelo kwi-IRS: Ifomu 709 , e-United States Isipho (kunye neGeneration-Skipping Transfer) Ukubuyiswa kweRhafu. Amaqabane kufuneka afake iifom ezahlukileyo 709, nokuba ngaba zifake ibuyiselo yerhafu ehlangeneyo.
Ezinye iziKhokelo zerhafu
Izipho ezenziwe kumlingane ongummi wase-US azikhululwa kwiirhafu zesipho ngenxa yokutsalwa komtshato ongenamkhawulo . Izipho ezenziwe kumlingane ongeyena ummi wase-US zinemali yabo yokukhutshwa ngonyaka: i-143,000 $ ngo-2013, i-$ 145,000 ngo-2014, i-$ 147,000 ngo-2015 kunye ne-$ 148,000 ngo-2016. Unokuhlawula isifundo esingenamkhawulo okanye iindleko zonyango zomntu, kwaye izipho kwimibutho yezopolitiko nazo zikhululekile ngokupheleleyo.
QAPHELA: Imimiselo yelizwe kunye neendawo zitshintshe rhoqo kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Iingcebiso zentlawulo zangoku, nceda uqhagamshelane nomgcini-akhawunti. Ingcaciso equlethwe kule nqaku ayikho irhafu okanye isiluleko sezomthetho kwaye ayifaki indawo yerhafu okanye isiluleko somthetho