Isicwangciso serhafu sokusasaza i-capital income kwiminyaka emininzi
Inzuzo eyintloko yeqhinga lokuthengiswa kwezitofu liyakwandisa inzuzo yengeniso ngaphezu kwexesha.
Ngokuxhomekeke kwiimeko zemali zomntu, ukusasazeka kwemali engenayo ngeniso emva kwexesha kunokubangela ukuba:
- Ingeniso ihlawuliswa kwiirhafu ezingaphantsi kweerhafu;
- Ukudibanisa ukuhamba kwemali ephuma kumthengi ngemali ephuma kwiirhafu;
- Ukukhusela iipikithi ezinkulu, ezifutshane kwiingeniso, ukufumana ingeniso engaphezulu kunye nerhafu; kwaye
- Kungenokwenzeka ukuba kukho imali-esandleni-sokubuyisela imali, ukugcina okanye ukuyichitha kuwe ubona kufanelekile.
Inzuzo yesibini kukuba umthengisi ufumana inzala ethile kwimboleko yomthengisi kumthengi.
Iintengiso zentengiso zifuna izinto ezimbini.
- Uyavuma ukuthengisa i-asethi kumthengi ngeentlawulo ezenziwe ngexesha. Ubuncinane intlawulo kufuneka ifumaneke ngonyaka emva komnyaka werhafu wokuthengisa.
- Ukhetha ukuchaza oku njengentengiso yefom yeFomu 6252. (Ngenye indlela, unokukhetha ukuba ungasebenzisi indlela yokuthengisa yentengiso.)
Isimo esilula
Xa uJorandus (kungekhona igama lakhe langempela) wathengisa ishishini lakhe, wakwazi ukusasaza igalelo lentlawulo kwiminyaka emininzi esebenzisa indlela yokuthengisa yentengiso.
Isitengiso sokuthengiswa ngumthengi apho umntu uthengisa i-asethi eyinkunzi kumthengi emva kwexesha kwaye ubuncinane inkokhelo enye ifunyenwe ngonyaka emva komnyaka wokuthengisa. NgoJorandus, isivumelwano sokuthengisa sichaza ukuba umthengi uya kuhlawula i-30% yentengo yokuthengisa ngaphambili, 40% ngonyaka, kunye ne-30% esele kwiminyaka emibini.
Oku kwenza ukuba uJorandus abike i-30% yeenzuzo zakhe zentengo ngonyaka wokuqala, 40% ngonyaka wesibini, kunye no-30% kunyaka wesithathu nonyaka wokugqibela. Ukongezelela, ngenxa yokuba uJorandus wayemele alinde ukufumana intlawulo yakhe, umthengi wahlawula inzala kwimali yesibini neyesithathu.
Ukuze ukwazi ukuba uJorandus uya kuba ngcono xa esebenzisa indlela yokuthengisa yentengiso, kuya kufuneka ukubala ukuba yintoni impembelelo yerhafu eya kuba yi-1) ukuba wayexelele ukuzuza kwakhe ngaphezu kwexesha xa kuthelekiswa no-2) ukuba wayexelele yonke inzuzo ngonyaka thengiswa. Ukuze senze lo mzekeliso, kuya kufuneka siyazi ukuba yeyiphi imali engenayo kunye nokuncitshiswa kwakhe kule minyaka. Kwaye ekubeni ezinye zezo minyaka zizayo, sinokufuna ukuqikelela ukuba ingeniso yexesha elizayo kunye nokuncitshiswa kungenzeka njani. UJorandus uya kufumana i-$ 100,000 ukusuka ekuthengiseni ishishini lakhe, ukunciphisa iindleko zokuthengisa ezi-$ 10,000, ngaphezu kweminyaka emithathu. Ngaphandle umthengi uya kubhatala inzala kwisitofu yesibini nesithathu. Ukongezelela, u-Jorandus uqikelela ukuba uza kuba nama-36,000 engama-revenue ngonyaka ngamnye ngaphandle kwemali ekuthengiseni ishishini lakhe. Akalindele ukuba naluphi na ukuncitshiswa okubalulekileyo. Ngoku sinokuqhathanisa iziganeko ezimbini zerhafu.
| Isimo 1: Ukuthengiswa kweefowuni | Isimo 2: Ukunyulwa kwiStellment Sale | |||||
| Unyaka 1 | Unyaka 2 | Unyaka 3 | Unyaka 1 | Unyaka 2 | Unyaka 3 | |
| Intlawulo evela kumthengisi | 30,000 | 40,000 | 30,000 | 30,000 | 40,000 | 30,000 |
| Ipesenteji yenzuzo | 90% | 90% | 90% | 90% | N / A | N / A |
| Iingeniso zengqesho ezide zentlawulo | 27,000 | 36,000 | 27,000 | 90,000 | -0- | -0- |
| Inzala engenayo | -0- | 2,000 | 3,000 | -0- | 2,000 | 3,000 |
| Eminye ingeniso eqhelekileyo | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 |
| Inkcitho epheleleyo yokulungiswa | 63,000 | 74,000 | 66,000 | 126,000 | 38,000 | 39,000 |
| Ukuncitshiswa okuqhelekileyo | -6,200 | -6,200 | -6,200 | -6,200 | -6,200 | -6,200 |
| Ukukhululwa komntu | -3,950 | -3,950 | -3,950 | -3,950 | -3,950 | -3,950 |
| Imali engenayo engenayo | 52,850 | 63,850 | 55,850 | 115,850 | 27,850 | 28,850 |
| Intlawulo yeRhafu yeRhafu | 5,821 | 7,771 | 6,721 | 15,271 | 3,728 | 3,878 |
| Ingeniso yerhafu emva kwexesha | 57,179 | 66,229 | 59,279 | 110,729 | 34,272 | 35,122 |
| Ireyithi yentlawulo ephumelelayo | 11.01% | 12.17% | 12.03% | 13.18% | 13.39% | 13.44% |
| Umlinganiselo werhafu ophantsi kwiholo eliqhelekileyo | 25% | 25% | 25% | 28% | 15% | 15% |
| Umyinge wokuhlawula irhafu kwi-long-term gain | 15% | 15% | 15% | 15% | 0% | 0% |
| Intlawulo engaphezu kweminyaka emithathu | 20,313 | 22,877 | ||||
| Ingeniso yerhafu emva kwe-3 | 182,687 | 180,123 | ||||
| Umyinge oneminyaka emi-3 engamazinga ahlawulwayo irhafu | 11.84% | 13.26% | ||||
| Uqikelelwe ngokusebenzisa iirhafu zerhafu ka-2014, ukutsalwa okuqhelekileyo kunye nokuxolelwa komntu. Zonke iinjongo zihlala ixesha elide. Ingeniso yerhafu emva kwentlawulo ingeniso yerhafu yengxowa. Ireyithi yentlawulo ephumelelayo ilingana nentlawulo yengeniso ye-federal eyahlula ngeniso engenayo. | ||||||
Masithethe ngeengxelo ezi zimbini. Qaphela ukuba kuphela ulwahluko esilinganisayo xa iifayile ezihlawuliswayo zifakiwe kwingeniso-nokuba zisasazeka ngaphezu kweminyaka emithathu phantsi kweendlela zokuthengiswa kweentengo (imeko 1) okanye zonke kanye kanye xa umthengi ukhetha (umzekelo wesi-2). Zonke ezinye iimali zokufumana kunye nokuncitshiswa zihlala zifana phakathi kwezi zimbini. Ngaphezulu kweminyaka emithathu, uJorandus uya kuhlawula imali engama-20,313 kwi-taxeral tax tax ngaphantsi kwendlela yokuthengisa yentengiso xa kuthelekiswa nokuhlawula malunga ne-$ 22,877 xa ekhetha aze abike yonke into ayifumaneyo kunyaka wokuthengisa. Leyo yongeniso yerhafu ye-2,564 i-$ ngokusebenzisa indlela yokuthengisa yentengiso. Yona imali eyongezelelweyo Jorandus angayisebenzisa ukuyilondoloza okanye ukuyichitha njengoko ibona kufanelekile.
Xa ukwakhiwa kwimeko efana nale, kubalulekile ukubamba yonke inkcazelo efanelekileyo malunga neerhafu zakho zangoku kunye nezizayo.
Abantu abahlukeneyo baya kuthinteka ngeendlela ezahlukeneyo ngokusekelwe kwiimeko ezahlukileyo kwiimeko zabo zezimali. Ngaloo ndlela izibonelelo ezithathiweyo kunye neerhafu ezibhalwe kwiimeko zakho ziyakubonakala zihlukile kuneimeko ezilula eziboniswe ngasentla. Ngoko masibambe kule nkcukacha, ngoko uyazi ukuba ukhangele ntoni.
I-Big Picture: Ixesha leNgeniso
Ngaphantsi kweendlela zokuthengiswa kweentengo, iintlawulo ezihlawuliswayo zityalwe kwiminyaka emininzi. Ukufumana kulinganiselwe kanye (ukuthengiswa kwexabiso elipheleleyo lithatha ixabiso lokunciphisa iindleko zithengisa iindleko) kwaye ibonakaliswe njengepesenti epheleleyo yenzuzo. Le pesenti iya kufakwa kwiintlawulo nganye njengoko ifunyenwe. Iintlawulo zifakwe kwingeniso kunyaka ngamnye apho umthengisi ufumana intlawulo kumthengi. Ukongezelela, umthengi uhlawula umdla wokuhlawula umthengisi ngokulinda ukufumana intlawulo. Inzala ihlawuliswa ngokwahlukileyo kwiirhafu eziqhelekileyo zerhafu. Inzuzo ityala irhafu okanye ixesha elide, kuxhomekeke ekubeni ingaba i-asethi ephantsi iqhutyelwe unyaka omnye okanye ngaphantsi (ixesha elifutshane) okanye igcinwe iminyaka engaphezu komnye (ixesha elide). Ukuzuza kwexesha elide kunokuhlawulwa kwi-zero, i-15%, okanye i-20%. Ukuzuza kwexesha elide kungaphinda kuxhomekeke ku-3.8% yokufumana imali engenayo yokufumana imali yokufumana imali ngenzuzo kubantu abaninzi abafumana imali.
Yintoni Enye Yokuyilinda
Indlela yokuthengisa yentengo yendlela yokuthengisa ngokuyisiseko ngumdlalo ngexesha lokufumana ingeniso. Ngaba kufuneka sisasaze ingeniso kwiminyaka emininzi? Okanye uthabathe irhafu ithatywe konke kanye? Impendulo "efanelekileyo" incike kwiimeko ezithile zezimali zakho.
Njengeqhinga leserhafu, ukuthengiswa kwee-installment ku malunga nokulawula iirhafu zerhafu ezisebenzayo kwiholo lemali engenayo. Iintengiso zentengiso zingasetyenziselwa ukulawula ezinye iimpembelelo ezinxulumene nentlawulo. Ngokomzekelo, ukusasaza imali engenayo kwiminyaka emininzi kunokunceda umntu ukulawula imali engenayo ehlawulweyo, engabalulekiyo ekufanelekeleni ukuxothwa okanye ukuhlawulwa kweerhafu okusekelwe kwingeniso. Umzekelo, ukugcina ingeniso phantsi kombindi othile kunokunceda ukuphepha iiprimiyam eziphezulu ze- Medicare Part B okanye kunokunceda umntu agcine ingeniso yakhe phantsi komda apho ukuncitshiswa kweempahla kuye kwagqitywa.
Ukwandiswa kwengeniso ngokunika ingxelo ngenzuzo enkulu enyakeni owodwa unokuba nakho:
- Push ingeniso eqhelekileyo kwi-bracket rate yezinga eliphezulu.
- Ukufumana imali eyinzuzo yemali kwingeniso ephezulu yerhafu;
- Isiphumo kwiintlawulo ezininzi zeNtlalo ngokuxhomekeka kwerhafu;
- Ukunciphisa okanye ukunciphisa amahlomelo athatyathwa ngokusekelwe kwingeniso, njengenzuzo yokubanjwa kwemali mboleko yomfundi, ukuchithwa kwemali mboleko , kunye nokukhululwa komntu ;
- Ukunciphisa okanye ukuphelisa ukuba ingaba negalelo elingakanani kwiRoth IRA okanye iAkhawunti ye-Savings Education Savings ;
- Ukunciphisa okanye ukunciphisa iikhredithi zerhafu ezigqitywa ngokusekelwe kwingeniso, njengenkokhelo yerhafu yenkxaso-mali ye-premium, i-credit card yokufunda ngetyala okanye irhafu yengxowa yomntwana ;
- Ukuqala okanye ukwandisa irhafu yengeniso yerhafu yotyalo-mali ;
- Ukuqala okanye ukwandisa irhafu yerhafu encinane ;
- Ii-premium ze-Medicare Part B zingakhuphuka.
Ngokwahlukileyo, ukusasaza imali engenayo kwiminyaka emininzi kunokuthi:
- Nceda ugcine ingeniso kwi-bracket yerhafu efunwayo;
- Ukunceda ukugcina imali eyinzuzo kwimali engenayo kwiphesenti ye- zero okanye kwi-brackets eziyi-15%;
- Isiphumo esincinci kwiintlawulo zoLuntu lweNtlalo ziphantsi kweerhafu;
- Nceda ugcine ingeniso kwinqanaba lokuthatha imali epheleleyo yokuncitshiswa kwemali mboleko, ukuxothwa komntu okanye ezinye iirhafu ezingenakubalwa;
- Uncedo lokugcina ingeniso kwinqanaba lokuthatha inkokhelo yentlawulo yerhafu ye-premium, okanye ezinye iirhafu zerhafu;
- Ukuphepha okanye ukunciphisa impembelelo yentlawulo yengeniso yerhafu;
- Ukuphepha okanye ukunciphisa impembelelo yerhafu encinci yerhafu;
- Gwema okanye unciphise impembelelo yee-premium ze-Medicare Part B.
Ngoku, ezi ziphumo zokuphela. Ezi zinzuzo zivela ngokulawula amanqanaba okufumana imali kwaye ujonge indlela amazinga ahlukeneyo entlawulo abangela ngayo iimpembelelo ezahlukeneyo zerhafu. Xa ukwakhiwa kwimeko yakho yokucwangcisa irhafu, qiniseka ukuba ufumanisa zonke iintlobo zemivuzo, iintlobo zokuncitshiswa, iintlobo zerhafu, kunye neentlobo zemirhumo yeerhafu ezifanelekileyo kwiimeko zakho. Ngamanye amagama, sizama ukulungisa iphazili apha ngokujonga indlela inqanaba lemali engenayo libandakanyeka kunye nezinye iindawo zokubuyisela irhafu.
Iinkcukacha
- Ukufumana ilungelo lokuthengiswa kwentengiso: umdayisi uthengisa impahla kumthengi apho umthengisi ufumana ubuncinane intlawulo enye ngonyaka emva konyaka wokuthengisa.
- Abathengi banokukhethwa ukuba bangasebenzisi indlela yokuthengisa yentengiso ngokubandakanya yonke inzuzo kwingeniso yonyaka wokuthengisa. Ngolu khetho luya kusebenza, ukubuyiswa kweerhafu kufuneka kufakwe ngumhla wokugqibela wokubuyiswa, kuquka nezandiso.
Indlela yokuthengisa yentengo ayinakusetyenziswa kwezi meko zilandelayo:
- Ipropathi ithengiswa ngelahleko. Bika yonke ilahleko elahlekileyo kunyaka wokuthengisa.
- Ukuthengiswa kwempahla kwinkqubo yesiqhelo yoshishino, nangona umthengi ehlawula ukuthengiswa kunyaka ozayo.
- Ukuthengiswa kwepropati yomuntu okanye impahla yangempela ngabathengisi, nokuba ipropathi ithengiswa kwisicwangciso sezitofu. (Nangona kunjalo, kukho i-exception kwabanye abathengisi bezabelo kunye neendawo zokuhlala. Funda i- Publication 537 malunga neenkcukacha.)
- Ukuthengiswa kwamasheya, iibhondi kunye nezinye iziqinisekiso zokugcina utyalo.
Qaphela ukuba kukho imithetho ekhethekileyo:
- Xa uthengisa impahla ehlaziyekileyo kumntu onxulumene naye,
- Xa kuthengisa ixabiso eliphantsi kwexabiso kunye nexabiso lokunciphisa kufuneka liphinde liphinde libuye,
- Xa utshintshana impahla efana nomnxeba ngeentlawulo zentlawulo,
- Xa ixabiso lokuthengisa lepropati lixhomekeke kwimicimbi ezayo,
- Xa uthengisa iimpahla ezininzi njengenxalenye yentengiso enye,
- Ukuba isantya somdla esishiywanga singagqitywanga kwisivumelwano sokuthengisa,
- Ukuba isaziso sentlawulo sithengiswa okanye sithunyelwa, okanye
- Ukuba umthengisi wabuyisela kwakhona ipropati,
Bona ipapasho 537, kwiWebhsayithi ye-IRS, kwingxoxo ejulile yale mithetho ekhethekileyo.
U mzekelo
Nangona olu luhlu aluhambelani, zilapha iimeko apho abahlawuli berhafu abafuna ukucinga ngokuthengisa ixabiso lempahla esebenzisa ixabiso lokuthengisa.
- Ukuthengisa i-estate, akukho mboleko kwipropati, kwaye umthengisi uzimisele ukuthenga imali yokuthengwa komthengi. Oku kunokuvelisa umvuzo ngenzuzo kwiminyaka emininzi kumthengisi.
- Ukuthengisa ishishini okanye ixabiso lemashishini ebalulekileyo.
- Inzuzo enkulu enkulu iya kutyhoxisa umhlawuli werhafu phezu komyinge we-20% yerhafu yentlawulo yexabiso lentlawulo okanye yentlawulo yerhafu yentlawulo.
- Inzuzo enkulu enkulu iya kwenza umhlawuli-ntlawulo unembopheleleko yokuhlawula iiprimiyam eziphezulu ze-Medicare Part B
Iimpawu zoBume
- Ukupapashwa kwe-537, iiNtengiso zentengiso (IRS.gov)
- IFom 6252 (iquka imiyalelo, ipdf, IRS.gov)
- Ukupapashwa kwe-550, iNgeniso yeNzuzo kunye neNdleko (IRS.gov)
- Ukupapashwa kwama-544, iiNtengiso kunye nezinye izibonelelo zeeAfa (IRS.gov)