Injongo yethu apha, kweli phepha, kukukunikwa ngoluhlu olusisiseko kwinkqubo yerhafu apha eUnited States.
Ngoko makhe siqale ngezinye iingcamango ezisisiseko, fumana indawo yelizwe, uze udibanise kwezinye iingcebiso malunga noko unokuzijonga.
Ngubani ohlala kwiRhafu? Abemi, Abanikazi beGreen Card kunye nabahlali beeMhlali abajongene noVavanyo oluPhambili.
Ukuze kuthathwa njengomhlali wase-United States ngenjongo yerhafu, umntu kufuneka abe ngummi wase-US okanye ummi ohlala ngokusemthethweni (okokuthi, umnikazi wekhadi eliluhlaza), okanye uhlangabezane novavanyo olukhoyo.
Ngoko masiphindele okwesibini kwaye sicinge malunga nento oku kuthetha ngayo. Ngoko masithi unalo ikhadi eliluhlaza. Wena ungumhlali wase-US ngenjongo yerhafu - nokuba uhlala apha kuphela inxalenye yonyaka.
Ukuba ngumhlali kwiinjongo zerhafu akuthethi ukuba uhlala apha apha ixesha elipheleleyo. Ngethuba nje unokuba nekhadi eliluhlaza, umzekelo, unembopheleleko yokunika ingxelo kunye nokuhlawula irhafu kwiholo lakho lehlabathi.
Abemi base-US Intlawulo yeNtlawulo kwiNkxaso yabo yehlabathi lonke
I-United States yenye yelizwe elincinci ihlawulisa abemi bayo kunye nabemi kwimali yabo yehlabathi. Ngoko amathuba oku ahluke kunokuba izinto zisebenza kwilizwe lenu.
Ukuba ukhiqiza imali engenayo ekhaya-yithi ingeniso yerenti, okanye inzuzo evela kwiityalo-mali, okanye inzala ekulondolozeni - kufuneka uyixele loo ntlawulo kwi-US tax tax return.
Qaphela: oku kusebenza kuphela kubantu abemi base-US. Ukuba unelungelo lokuba ngumhlali, ngoko uhlawula irhafu yase-US kuphela kwiholo lakho lase-US.
Inkcazo ye-US Federal Income Tax System
Nantsi eUnited States, sihlawula irhafu yentlawulo kumanqanaba ahlukeneyo karhulumente. Sihlawula irhafu yengeniso kumbutho waseburhulumenteni wase-US. Intlawulo yengeniso yombuso ilawulwa yiNkonzo yangaphakathi yeNgeniso ye-Revenue (IRS), eyisihlulo seSebe le-US Treasury.
Sibala ireyithi yerhafu yombuso ngokulinganisa ingeniso ezuzwe ngonyaka wekhalenda. (Unyaka wethu werhafu e-US ufana nomnyaka wekhalenda.) Ngokhetho, umntu unokufumana umnyaka wezimali ngaphandle kwekhalenda.) Sihlawula irhafu yengeniso kummandla (okanye uthi) apho sihlala khona okanye apho fumana imali ngonyaka. Uninzi lubamba irhafu yengeniso, nangona kukho izihlandlo ezisixhenxe ezingenayo .
Siphinde silinganise iintlobo ezithile zeendleko. Ezinye iindleko zingancitshiswa malunga neengeniso, ezibangelwa umvuzo ongezantsi ophantsi kwentlawulo. Ezinye iindleko zingasetyenziselwa ukuvelisa umboleko werhafu, oye wanciphise irhafu. Ngoko, ngokwenene, sinokucinga ngerhafu yengeniso ye-federal njenge-formula yemathematika. Ukunyusa, kubonakala ngathi:
Ingeniso epheleleyo yokunciphisa ingeniso = ingeniso ehlawulwayo
Ingeniso ehlawuliswayo yongezwa ngamanani entela afanelekileyo = irhafu yengeniso yomthetho
Irhafu yentlawulo ye-Federal minus tax credits = net tax tax tax tax
Irhafu yentlawulo yomnxeba kunye naliphi na i-surtaxes = irhafu yengeniso yombuso.
Abantu bavavanya irhafu yengeniso yabo yombuso (kunye neerhafu zentlawulo yengingqi). Oku kufezekiswa ngokulungiselela ukubuyiswa kweerhafu, ongakwenza okanye uqeshe uchwepheshe ukuba akwenzele.
Into esiyenzayo ilungiselela ifom 1040. Ifomu 1040 isishwankathelo sephepha ezimbini. Oku kunokuncediswa kunye naliphi na inani leeshedyuli kunye neefom zokunika inkxaso ukunika ingxelo ngeentlobo ezithile zengeniso, ukuchithwa okanye iikhredithi. (Ngenye indlela, i-1040A kunye ne-1040EZ ziifom ezincinci zabantu abaneemali ezilula. Abahlali abangahlali basekhaya, ngendlela, ifom yeFomu 1040NR okanye i-1040NR-EZ.)
Kukho iindawo ezimbalwa zezixeko ezibeka irhafu yengeniso. Umzekelo ophawulekayo yiSixeko saseNew York. Kukho izixeko e-Ohio nazo zineentlawulo zerhafu.
Ukhuseleko lwezeNtlalo kunye neMirhumo
Ngoku kwongezwa kwerhafu yerhafu, sinakho neenkqubo zomshuwalense zentlalo ezibizwa ngokuba yiNtlalo yoKhuseleko kunye neMedare. Sivame ukubiza ezi ntlawulo zerhafu. Intlawulo yoKhuseleko loLuntu iya kuxhaswa imali yokuthatha umhlalaphantsi kunye nokukhubazeka okulawulwa nguLawulo loKhuseleko loLuntu.
Intela yentlalo yoKhuseleko yipropati ye-12,4% kwimali yokuqala ye-118,500 yomvuzo, umvuzo kunye nokufumana umvuzo. Ekugqibeleni, unako ukufumana ilungelo lokufumana ukhuseleko loLuntu, nokuba ufikelele kumhlalaphantsi okanye xa ukhubazekile. Iserhafu ye-Medicare yipropati engama-2.9% kuwo wonke umvuzo, imivuzo kunye nokufumana umvuzo. Abantu abafumana imali engama-$ 125,000 (ukuba utshatile) okanye ngaphezulu kwama-200,000 (ukuba ungatshatanga) unokuhlawula i- 0.9% eyongezelelweyo kwerhafu ye-Medicare . Ekugqibeleni, unako ukufumana inkxaso ye-inshorensi yempilo yenkxaso karhulumente ngokusebenzisa inkqubo ye-Medicare.
Inkqubo yoNika ingxelo
Imithetho yentela yase-US ifuna ukuba ezininzi iintlobo zengeniso mazixelelwe ngumntu okanye ishishini elihlawula umvuzo. Abaqeshi, umzekelo, banikezela abasebenzi babo ngokuhlawula umvuzo ngamnye. Kwaye emva kokuba unyaka usuphelile, umqeshi uyabathumela ifom ye-W-2 , echaza imivuzo epheleleyo ehlawulwayo kunye neerhafu ezingagcinwanga kunyaka. Ngokufanayo, ibhanki ingxelo yengeniso yemali kwiFom 1099-INT. Ufumana ikopi enye yale maxwebhu, kwaye i-IRS ifumana ikopi kwakhona.
Amaphepha eRhafu afika rhoqo ngeposi. Kwiminyaka ye-intanethi ye-intanethi kunye ne-imeyile, ezinye iinkampani ziza kuthumela amaxwebhu eentlawulo ngekhompyutha okanye zenze zifumane ukukhuphela kwiWebhsayithi. Umsebenzi wakho kukuqinisekisa ukuba ufumene onke amaxwebhu akho erhafu, oya kuyidinga ukuze ulungiselele ukubuyela kwerhafu.
Ukuhlawula iintlawulo ze-US
Abantu baseMelika bahlawula irhafu yabo yentlawulo ngokubambisana kwentlawulo kunye nokuhlawula irhafu . Ukugweba, ngokukhawuleza, ukuba umntu okanye ishishini lokuhlawula umvuzo kuqala ugodla inani elithile kwiirhafu zombuso. Izibambiso zithunyelwa kwi-IRS, kwaye ufumana inani lemali engenayo. Nangona kunjalo, ukugcinwa kweempahla akuqhelekanga. Oko kuthetha ukuba imali oye wayigcina kwimali yakho engenayo kumthombo ingaba mkhulu okanye incinci kunexabiso lentela kufuneka uhlawule.
Intela eqikelelweyo yindlela enye yokuhamba ngokuhlawula irhafu yengeniso. Abantu abaqeshwe ngabasebenzi, kunye nabantu abaneentlobo zengeniso engabandakanyekanga (njengotyalo-mali kunye neengeniso zengeniso), ukubuyisela iintlawulo zabo emva kweenyanga ezintathu okanye ngokuthumela kwiirhafu ezihlawulweyo zerhafu.
Emva koko, emva konyaka usuphelile, sizalisa zonke iimbambiso kunye neentlawulo zerhafu eziqikelelweyo. Ukuba umntu uhlawule imali, i-IRS ibenza ibuyisele imali emva kokubuyiswa kwentlawulo efakwe kwaye iqhutywe. Ukuba umntu unemali efunekayo, loo mali ihlawulwa ngokupheleleyo ngo-Apreli 15.
Ukuxela Imali kunye neeAfa ezivela kumazwe ngaphandle kwe-United States
Unokuba notyalo-mali, ipropati, okanye i-akhawunti yezemali kumazwe angaphandle kwe-United States. Iintlawulo zaseUnited States zerhafu kwilizwe labo ngeniso. Oku kubandakanya inzala, iireti, kunye neempesheni zikaRhulumente, kunye neenzuzo okanye ilahleko ekutyalomali. Ngoko ukuba unayo nayiphi na ingeniso eyenziwe ngaphandle kwe-US, loo ntlawulo ingasidinga ukuba ibhalwe kwingxelo yakho yentela yase-US.
Unokufuna kwakhona ukunika ingxelo yezinto zakho zeemali ezigcinwe ngaphandle kwe-United States. Ngoko ukuba unayo i-akhawunti yebhanki, i-inshorensi, i-akhawunti ye-brokerage okanye i-akhawunti yokulondoloza irhafu ehleli kwelinye ilizwe, unokufuna ukufaka iNkcazo yeeAthi zeMali zangaphandle (i-IRS Ifomu 8938) kunye nokubuya kweerhafu kunye neNgxelo ye-akhawunti yeBhanki yangaphandle. (FinCen Ifomu 114), echazwe ngokwahlukileyo kwi-tax return yakho. Ezi fom zimbini zicela iinkcukacha ezininzi. Amaphuzu okukhunjulwayo: akukho ntlawulo okanye intlawulo ehambelana nokuzalisa ezi fom, kodwa kukho izigwebo ezinzima zokungazalisi. Unokuzikhusela kwi-IRS enqwenela ukuhlawulisa abakhokhi berhafu ngokuqinisekisa ukuba ezi fom zizaliswe ngokufanelekileyo xa zifuneka.
Qaphela ukuba nayiphi na iiplani zokugcina imali ezingenaserhafu okanye ezihlawulwe irhafu kwilizwe lakho lekhaya akuvumelekanga ukuba ihlawulwe irhafu okanye ihlawulwe irhafu apha eUnited States. Imizekelo: I-akhawunti yokugcina imali yase-UK (i-ISAs) kunye ne-akhawunti yase-Canada yokulondoloza irhafu-ntlawulo (TFSAs) ayinako ukuhlawulwa kwentlawulo apha eMelika. Ingeniso eyenziwe ngaphakathi kwale akhawunti ihlawulwa kwi-US.
Qaphela iimali zengxowa-mali. Ukuba unayo impahla ehleli kwi-fund ye-investment fund okanye i-unit trust, oku kubizwa ngokuba yinkampani yokutyalomali yangaphandle. Umgca ophantsi kukho imigaqo ekhethekileyo yokuba le ntlawulo yengeniso ityala. Kwaye uya kufuna amaxwebhu afanelekileyo ukuze uzalise ifomu yerhafu ngokufanelekileyo.
Qaphela iiMvumelwano zerhafu
I-US ixoxisane neentlawulo zerhafu namazwe amaninzi. Imigaqo ngamanye amaxesha inika ukuba ezinye iintlobo zengeniso zihlawuliswa kwelinye ilizwe okanye enye, okanye zinikezela ngezinga elincinci lentlawulo, okanye zinikezela ngokukhethekileyo imithetho yokumisela indawo yokuhlala. Ukuba unemali engenayo okanye i-asethi kwamanye amazwe, unokufumanisa ukuba umvumelwano werhafu unika imithetho ekhethekileyo yokujongana neemeko ezithile.
Ngaphambi kokuba Uhambe e-US
Kufuneka ucele imvume yokuhamba nge-IRS ngaphambi kokushiya i-US. Oku kusebenza kubaphathi bekhadi eliluhlaza, abahlali abahlali kunye nabahlali abangahlali kuzo.
Ukuba ushiya i-US ngokusisigxina kwaye uceba ukuyeka ikhadi lakho eliluhlaza, unakho ukuxhomekeka kwerhafu yokuphuma. Le yerhafu ekhethekileyo nje ngokuba nelungelo lokushiya inkqubo yentela yase-US ngokusisigxina. Le ntlawulo isebenza kubemi base-US kunye nabantu abaye banekhadi labo eliluhlaza ubuncinane iminyaka emibhozo. Ngoko ukuba ungumnikazi wekhadi eliluhlaza, gcina oku engqondweni:
Qinisekisa ukuba ngaba ufuna ukuyeka ikhadi lakho eliluhlaza okanye ungashiyi kakuhle e-US ngaphambi kokuba iminyaka yakho yesibhozo iphakame. Ngokuyeka ikhadi lakho eliluhlaza ngaphambi kokufikelela kwiminyaka yakho yeshumi elinesibhozo, unokuphephela irhafu yokuphuma (leyo yenzelwe irhafu kwixabiso lakho). Uza kufuneka uzalise iphepha lokuphuma kwerhafu, kodwa irhafu ngokwayo ayisebenzisi de uze ufike kumnyaka we-8 wokuba nekhadi lakho eliluhlaza.
Elinye iphuzu lokukhumbula:
Uya kufuneka ukwazi ixabiso lemarike yakho yonke impahla yakho ngomhla oba ngu-US ohlala kwiinjongo zerhafu. Ngoko sicebisa abanikazi bekhadi eliluhlaza ukuba bahambe ngenzame yokuthabatha i-inventory yabo yonke impahla kunye nexabiso elifanelekileyo kulo mhla. Le ngcaciso ingaba luncedo xa umntu kamva ekhetha ukuyeka ikhadi labo eliluhlaza.
Inkqubo yeRhafu ye-US ngokufutshane
- Abahlali bazihlola ukuhlawula irhafu yengxowa-mali ngokusebenzisa ifom ye-1040 (okanye i-1040A okanye i-1040EZ), ngokusekelwe kwimali engenayo yomhlaba wonke owenziweyo ngexesha lekhalenda.
- Abangewona abahlali bakhokhela irhafu yase-US kuphela kwimali yabo ye-US income-income, echazwe kwifom ye-1040NR.
- Ngonyaka wokufika kunye nomnyaka wokuhamba, unokuba nomgangatho ombini njengomhlali wonyaka kunye nongengabemi kwixesha lonyaka.
- Abemi-abahlali banokukhetha ukuphathwa njengokuba bengabemi (kwaye bahlawuliswa kwingeniso yabo yehlabathi).
- Ukubuyiswa kweerhafu yeFomu 1040 kufakwe kwi-IRS kwaye kuya kwenzeka ngo-Apreli 15 .
- Iintlawulo zentlawulo zenziwe ngokuhlawula ngokukhawuleza okanye ngokubambelela kwimvelaphi okanye ngeentlawulo zerhafu eziqikelelweyo
- Intela yentlawulo ye-Federal ibalwa ngokusekelwe kwinzuzo engenayo engenayo yentlawulo (emva kokuncitshiswa kweemvume kunye namakhredithi)
- Intlawulo yakho ingaba ngaphezu kwexabiso lemali, apho imeko nayiphi na imali ehlawulwa ngaphezulu ibuyiselwa kuwe emva kokufakela ukubuyiswa kweerhafu.
- Intlawulo yakho ingaba ngaphantsi komlinganiselo werhafu, kwimeko apho nayiphi na imali eseleyo ifuneka ngo-Apreli 15.
- Ukuba ufuna ixesha elingakumbi lokufayile, i-IRS iya kukunika iinyanga ezongezelelweyo kwi-Oktobha 15. Cela isicelo sokongezwa kwexesha ukufaka ifayile usebenzisa ifomu 4868. (Kodwa iintlawulo ziqhubeka ngenxa ye-Apreli 15.)
- Irhafu yengeniso yombuso ilawulwa ngokwahlukileyo ngokufakela ukubuyiswa kweerhafu kunye nelizwe okanye amazwe ofumana imali kunye / okanye ohlala kulo nyaka.
- Ukuba unalo utyalo-mali okanye iimpahla zezimali kwilizwe ngaphandle kwe-United States, unokufuna ukufaka iNkcazo yeeAthi zeMali zangaphandle (i-IRS Ifomu 8938) kunye nokubuyiswa kweerhafu kunye neNgxelo ye-akhawunti yeBhanki yangaphandle (i-FinCen Ifomu 114) kunye KwiSebe lezeMali.
- Ngaphambi kokuba ushiye eUnited States, unokufuna ukufumana imvume yokuhamba nge-IRS. Oku kusebenza kubaphathi bekhadi eliluhlaza, abahlali abahlala kuzo nabahlali abangahlali kuzo.
- Unako ukufumana izibonelelo phantsi kwentlawulo yerhafu i-United States inamanye amazwe.
- Ukuba udinga uncedo, khangela iinkonzo ze-ejenti ebhalisiwe (EA) okanye umgcini-mali we-akhawunti yomntu oqinisekisiweyo (CPA).
Iingcebiso zokuhlala ngaphezulu kweentlawulo zakho zerhafu zase-US
"Kubantu abatsha base-US kubalulekile ukuba baqonde ukuba bafuna ukukrazula indleko, kufuneka bakwazi ukubhala iindleko," ucebisa uDebbie Kay, umgcini-nkcazo we-public certified eLarkspur, eCalifornia. Uxwebhu lubonisa ubungqina bentlawulo, njengokwamkeli okanye isicatshulwa esitshiweyo okanye nesitatimende sekhadi lesikweletu.
Ekuvaleni, yonke into oyifunayo ukuyikhumbula icaciswa kakuhle nguCharlie Mitchell, i-agent ebhaliswe kwiPlano, eTexas. Lakhe icebiso:
"Bika yonke ingeniso yakho, faka iifayile zakho ngokukhawuleza, uhlawule nayiphi na irhafu efunekayo xa ufaka okanye yenza inkokhelo yentlawulo (kwaye wenze iintlawulo), uvule kwaye ufunde nganye ileta oyifumanayo kwi-IRS, kwaye, ukuba le leta iyacela impendulo, uphendule ngexesha eliceliwe. "