Iingcebiso zoCwangciso lweNtlawulo zoNyantya wokuNciphisa

Ukuhlaziywa kwexabiso lokunyuka kwexabiso kunokuthatha impembelelo enkulu kwiirhafu

Ezinye iimpahla eziyinkunzi ziyancitshiswa ngenjongo yerhafu, kukuvumela ukuba uhlulwe kwaye usasaze iindleko ze-asethi kwiminyaka emininzi kwaye uthathe ukuncitshiswa kweerhafu kwiindleko nganye kule minyaka. Ngenxa yoko, ukwehla kwencitshiswa kuyanciphisa isiseko sexabiso le-asethi. Ukuba i-asethi yathengiswa emva koko, nayiphi na inzuzo oyifumayo xa kuthengiswa iya kuba ngaphezulu kuba isiseko se-asethi sincipha ngokunciphisa.

Indlela inzuzo yokuphathwa ngayo kuxhomekeke kuhlobo lwe-asethi kumbuzo.

Ukuhlaziywa kweeNkcitho kunye neZakhiwo zokuHlaliswa kweNdawo yokuhlala

Ukunciphisa ukunyuka kwexabiso kungabangela impembelelo enkulu yerhafu xa uthengisa indawo yokuhlala yokuqeshisa. Ingxenye yentlawulo ihlawuliswa njengenzuzo eyinkunzi kwaye inokufumana isantya esiphezulu se-20 kwipesenti kwimali yexesha elide, kodwa inxalenye ehambelana nokunciphisa ihlawulwe irhafu yakho yesiqhelo kwaye le nto ingaba phezulu.

Ixesha lobugcisa ngenzuzo ehambelana nokuhla kwexabiso kwipropati yokuhlala kuhlala "inzuzo engaphunyekiyo ye-1250." Njengoko unokucinga, i-IRS ayithandi ukuvumela ukuba nantoni na ihlale "ingaphunyezwa."

Iingcebiso zoCwangciso lweNtlawulo zoNyantya wokuNciphisa

Ngoku nantsi iindaba ezilungileyo. Nayiphi na ilahleko yomsebenzi ongenakucatshulwa kwiminyaka edlulileyo ngoku ichithwa ngokupheleleyo xa ipropati yokurenta ithengiswa. Oku kunokunceda ukucima ukuhlawulwa kwentela kwerhafu yokuhlaziywa kwentlawulo.

Ipropati yokurenta inokuthengiswa njengenxalenye yokutshintshana okunjengomusa ukuchasisa kokubili ukuzuza kwemali kunye nokuhla kwexabiso lokuhlawula irhafu. Oku kubandakanya ukulahlwa kwempahla kunye nokufumana ngokukhawuleza ezinye iimpahla ezifanayo, ngokubhekiselele kwiirhafu kude kube ngethuba elizayo xa ukuthengiswa kungalandelwa yintengiso.

Ukuphepha Ukumangalisa ukuhla kwexabiso akuyi kunceda

Kungabonakala kunengqiqo yokuba unokuphepha ukubiza ukuhla kwexabiso njengeqhinga lokukhusela irhafu yokuphindwa ngenxa yokuba kufuneka ibuye iphinde ifakwe xa i-asethi ithengiswa. Esi sicwangciso asisebenzi ngenxa yokuba umthetho werhafu ufuna ukuba ukuhlaziywa kubalwe kwixabiso lokuhlahlaya "elivunyelwe okanye elivumelekileyo," ngokubhekiselele kwi-Internal Revenue Code section 1250 (b) (3).

Ngamanye amazwi, unelungelo lokubiza ukuhla kwexabiso nangona ungenayo, ngoko i-IRS iyenzela imeko njengoko unayo. Ukusuka kwindlela yokucwangcisa irhafu, abahlawuli berhafu kufuneka bafune ukuhla kwexabiso kwipropati ukuze bafumane ukuhluthwa kwentlawulo yangoku, kuba baya kufuneka bahlawule irhafu kwintlawulo ngenxa yokunciphisa ixabiso xa kunjalo ekugqibeleni bathengise.

Izibonelelo ezongezelelweyo malunga nokuhlaziywa kwakhona

Nazi ezinye izibonelelo ezongezelelweyo ezivela kwiwebsite ye-IRS malunga nokuhla kwexabiso onokufumana uncedo kunye nolwazi:

• Ukufumana inzuzo ye-1250 engaphunyekanga (Ukususela kwi-IRS Publication 523)
• Indawo yokuHlaliswa kweMpahla yokuhlala (IRS Publication 527)
• Ukuthengiswa kunye nezinye izibonelelo zeeAfa (Ukushicilelwa kwe-IRS 544, ngokukodwa icandelo kwiSahluko sesithathu sibhekise ngokukodwa ngokunciphisa ukuhlaziywa)
• Izikhokelo zeShedyuli D (Kukho iphepha lokusebenzela elifunyenweyo kwiphepha D-9 ukubala ukuhlaziywa kwentela yokuhlaziywa)

• I-FAQ malunga nokuhla kwexabiso nokubuyiswa kwakhona (Ukususela kwi-FAQ ye-IRS)

QAPHELA: Imithetho yerhafu iguquka rhoqo, kwaye kufuneka uqhagamshelane neengcali zerhafu malunga neengcebiso eziphezulu. Ingcaciso equlethwe kule nqaku ayijoliswanga njengengcebiso yerhafu kwaye ayifaki indawo yeengcebiso zerhafu.