Iimali zerhafu zomntu kunye neeBhakethi ze-2014
Ingqwalaselo yamaBhakethi aRhafu ka-2014
Isamba ngasinye serhafu sisebenza kwinxalenye ethile yengeniso ebizwa ngokuba yi-bracket yerhafu. Xa ibhokisi ngalinye liqala kwaye liphela lixhomekeke kwisimo sokufakela umrhafi.
Iirhafu zerhafu nazo ziyahlukahluka kuye ngohlobo lwenzuzo. Ireyithi zerhafu eziqhelekileyo ziyasebenza kwimithombo emininzi yemali engenayo, kodwa ishedyuli yerhafu ekhethekileyo isebenza kwiinzuzo zexesha elide kunye neengeniso ezifanelekileyo.
Ishati elapha ngezantsi ibonisa izinga lokuhlawula irhafu kwinqanaba lokuqala kunye nezinga lokuzuza kwexesha elide kunye neentlawulo ezifanelekileyo kwikholamu yesibili. Iikholamu eziseleyo zibonisa ukuqala kunye nokuphela kwebhayikhi nganye yentela ehlanganiswe ngokufaka ifom. Ezi xabiso zeedola zimela imali engenayo engenayo-oko kushiywe emva kokunciphisa iintlobo ezahlukeneyo kunye nezikripthi zerhafu zikhutshwe.
| IiRhafu zeRhafu | Ongatshatanga | INtloko yeMakhaya | Ukutshata ngokutshatyalaliswa ngokwahlukileyo | Umtshato ozalisa umhlolokazi / umhlolokazi okanye umhlolokazi | |||||
| Inkcitho eqhelekileyo | Ixesha elide loNcedo lweNkunzi kunye neSahlulo esifanelekileyo | Imali engenayo engenayo | Ixhomekeke ku | Imali engenayo engenayo | Ixhomekeke ku | Imali engenayo engenayo | Ixhomekeke ku | Imali engenayo engenayo | Ixhomekeke ku |
| 10% | 0% | $ 0 | $ 9,075 | $ 0 | $ 12,950 | $ 0 | $ 9,075 | $ 0 | $ 18,150 |
| 15% | 0% | 9,075 | 36,900 | 12,950 | 49,400 | 9,075 | 36,900 | 18,150 | 73,800 |
| 25% | 15% | 36,900 | 89,350 | 49,400 | 127,550 | 36,900 | 74,425 | 73,800 | 148,850 |
| 28% | 15% | 89,350 | 186,350 | 127,550 | 206,600 | 74,425 | 113,425 | 148,850 | 226,850 |
| 33% | 15% | 186,350 | 405,100 | 206,600 | 405,100 | 113,425 | 202,550 | 226,850 | 405,100 |
| 35% | 15% | 405,100 | 406,750 | 405,100 | 432,200 | 202,550 | 228,800 | 405,100 | 457,600 |
| 39.6% | 20% | 406,750 | - | 432,200 | - | 228,800 | - | 457,600 | - |
Iikhathi zentlawulo zerhafu nazo ziyahlukana ngokufaka ifom. Le tshathi ibeka i-mechanics yokubala irhafu yengeniso yomntu omnye.
| Iifom zerhafu eziqhelekileyo kwiNdlela yokuFundela Ishedyuli yeRhafu yeXhafu, i-Internal Revenue Code kwicandelo 1 (c)] | ||||||
| Ukuba Ingeniso ehlawulwayo: | a | b | c | d | e | |
| Ngaphezulu | Kodwa kungekhona | Imali engenayo engenayo | Inani lokuphindaphinda | Phinda (a) ngo (b) | Inani lokukhupha | Susa (d) ukusuka (c). Le yerhafu yengeniso yomthetho. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 89,350 | × 0.25 | 4,143.75 | |||
| 89,350 | 186,350 | × 0.28 | 6,824.25 | |||
| 186,350 | 405,100 | × 0.33 | 16,141.75 | |||
| 405,100 | 406,750 | × 0.35 | 24,243.75 | |||
| 406,750 | - | × 0.396 | 42,954.25 | |||
Siqala ngokuqikelela imali engenayo yerhafu, ke sebenzisa iikholam ezimbini zokuqala ukucacisa ukuba uluhlu luni lokufumana imali engenayo. Emva koko sisebenza ngaphaya komgca ukusuka kwesobunxele ukuya kwesokudla xa sifumana umgca ofanelekileyo. Bhala kwimivuzo yengeniso ehlawulwayo kwikholam (a), uze wenze ukuphindaphinda kwikholam (c) kwaye ekugqibeleni wenze ukukhupha kwikholam (e). Inombolo ephumayo kwikholam (e) ngumlinganiselo werhafu yerhafu yengeniso kwimali yengeniso ehlawulwayo eboniswe kwikholam (a).
Ngokomzekelo, ukuba uDesmond unemali engenayo yerhafu ye-100,000, le nto iwela kwibhonksi yerhafu yesine ephuma kwi-89,350 ukuya kwi-186,350. Kucinga ukuba yonke imali engenayo kaDesmond iyaxhomekeka kwiirhafu zerhafu eziqhelekileyo, siza kufumana irhafu yengeniso yefederal njengale:
| Umzekelo | ||||||
| Ukuba Ingeniso ehlawulwayo: | a | b | c | d | e | |
| Ngaphezulu | Kodwa kungekhona | Imali engenayo engenayo | Inani lokuphindaphinda | Phinda (a) ngo (b) | Inani lokukhupha | Susa (d) ukusuka (c). Le yerhafu yengeniso yomthetho. |
| 89,350 | 186,350 | $ 100,000 | × 0.28 | $ 28,000 | 6,824.25 | $ 21,175.75 |
UDesmond uza kufumana i-$ 21,175.75 yerhafu yengeniso yombuso kwimali engenayo ehlawulwayo eyi-$ 100,000. Ingeniso yakhe ehlawuliswayo iwela kwibakethi yeerhafu ye-28. Ingeniso yakhe ngaphezu kwe-89,350 yerhafu ihlawuliswa ngezinga lama-28 ekhulwini. Yonke ingeniso yerhafu ihlawulwe kwizinga elingaphantsi kwe-10, 15 ne-25 ekhulwini.
Ulawulo lukaDesmond olunempumelelo okanye oluyingenelo yerhafu yerhafu yakhe idibeneyo yerhafu yakhe, okanye 21,175.75 ihlukaniswe ngama-100,000: i-21.17575 iphesenti. Le ntlawulo yerhafu esebenzayo imxube yazo zonke iirhafu zerhafu ezisebenzise kwingeniso yakhe.
Nantsi indlela eyahlula ngayo enye imimiselo yokufakela:
| Iimali zerhafu eziqhelekileyo kwiNtloko yeNdlela yokuFakela iMakhaya [IShedyuli yeNqanaba leRhafu Z, Ikhowudi yangaphakathi yeNgeniso yeCandelo 1 (b)] | ||||||
| Ukuba ingeniso yerhafu: | a | b | c | d | e | |
| Ngaphezulu | Kodwa kungekhona | Imali engenayo engenayo | Inani lokuphindaphinda | Phinda (a) ngo (b) | Inani lokukhupha | Susa (d) ukusuka (c). Le yerhafu yengeniso yomthetho. |
| $ 0 | $ 12,950 | × 0.10 | $ 0 | |||
| 12,950 | 49,400 | × 0.15 | 647.50 | |||
| 49,400 | 127,550 | × 0.25 | 5,587.50 | |||
| 127,550 | 206,600 | × 0.28 | 9,414.00 | |||
| 206,600 | 405,100 | × 0.33 | 19,744.00 | |||
| 405,100 | 432,200 | × 0.35 | 27,846.00 | |||
| 432,200 | - | × 0.396 | 47,727.20 | |||
| Iifom zerhafu eziqhelekileyo zoLwabiwo oluThatywayo [Ireyithi yeRhafu ye-Y-2, i-Internal Revenue Code kwicandelo 1 (d)] | ||||||
| Ukuba ingeniso yerhafu: | a | b | c | d | e | |
| Ngaphezulu | Kodwa kungekhona | Imali engenayo engenayo | Inani lokuphindaphinda | Phinda (a) ngo (b) | Inani lokukhupha | Susa (d) ukusuka (c). Le yerhafu yengeniso yomthetho. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 74,425 | × 0.25 | 4,143.75 | |||
| 74,425 | 113,425 | × 0.28 | 6,376.50 | |||
| 113,425 | 202,550 | × 0.33 | 12,047.75 | |||
| 202,550 | 228,800 | × 0.35 | 16,098.75 | |||
| 228,800 | - | × 0.396 | 26,623.55 | |||
| Iifom zerhafu eziqhelekileyo zoLwabiwo oluFakelweyo kunye noMhlolokazi oFanelekileyo kunye noBawo abaFakelayo [Ireyithi yeRhafu ye-Y-1, i-Internal Revenue Code kwicandelo 1 (a)] | ||||||
| Ukuba ingeniso yerhafu: | a | b | c | d | e | |
| Ngaphezulu | Kodwa kungekhona | Imali engenayo engenayo | Inani lokuphindaphinda | Phinda (a) ngo (b) | Inani lokukhupha | Susa (d) ukusuka (c). Le yerhafu yengeniso yomthetho. |
| $ 0 | $ 18,150 | × 0.10 | $ 0 | |||
| 18,150 | 73,800 | × 0.15 | 907.50 | |||
| 73,800 | 148,850 | × 0.25 | 8,287.50 | |||
| 148,850 | 226,850 | × 0.28 | 12,753.00 | |||
| 226,850 | 405,100 | × 0.33 | 24,095.50 | |||
| 405,100 | 457,600 | × 0.35 | 32,197.50 | |||
| 457,600 | - | × 0.396 | 53,247.10 | |||
Ezi tshathi zibonisa kuphela irhafu yentlawulo epheleleyo. Ngokusebenzisa le tshathi okanye iitshathi ezifanayo ezifumaneka kwi- IRS Publication 505 , sicinga ukuba yonke ingeniso yomhlawuli werhafu ixhomekeke kwiirhafu zerhafu eziqhelekileyo. Sebenzisa iphepha lokusebenzela 2-7 ngokudibanisa nePhepha lokusebenzela 1-6 ukubala irhafu ukuba unemivuzo eninzi yexesha elide okanye izabelo ezifanelekileyo.
Ezinye iirhafu zerhafu kwi-2014
Ukongeza kwerhafu yengeniso yombuso kwiholo eliqhelekileyo, ezi zerhafu zilandelayo zingasebenzisa kwingeniso yakho:
- Intela yentlalo yoKhuseleko kwizinga le-12,4 ekhulwini kumvuzo kunye nokufumana ingqesho yonyango ukuya kwisiSeko soNyaka seNkcazo yoLuntu lweeNkcazo ezingama-117,000
- Iirhafu zonyango kwizinga le-2.9 ekhulwini kumvuzo kunye nokufumana ingqesho
- Irhafu yonyango eyongezelelweyo ngezinga le-0.9 ekhulwini kwiholo kunye nokufumana ingeniso engaphezu kwama-250,000 kwiirekhodi ezingama-250,000 ukuba utshatile kwaye uhambisa ngokubambisana, i-$ 125,000 xa utshatile kwaye uhambisa ngokuhlukileyo, okanye i-$ 200,000 xa ufaka njengowodwa, intloko yendlu okanye umfelokazi ofanelekileyo (er).
- Ingeniso yerhafu encinci (i-AMT) ingama-26 engeniso yerhafu engaphantsi kwe-$ 91,250 njengemigqaliselo phantsi kwemithetho ye-AMT, okanye iipesenti ezingama-28 kwimali engenayo engenayo ngaphezu kwee-91,250 zamaRandi ukuba utshatile kwaye uthumela ngokuhlukileyo. Bonke abahlawuli berhafu bahlawula iipesenti ezingama-26 kwi-AMT engenayo irhafu engaphantsi kwe-$ 182,500 okanye i-28 ekhulwini le-AMT engenayo imali engenayo ngaphezu kwe-182,500 zamaRandi.
- Imali engenayo yentlawulo yerhafu iyabhalwa ngentlawulo yezinga elingu-3.8 ekhulwini kwiholo eliphantsi lokufumana imali-mali okanye imali engaguqukiyo ehlawulweyo kwimingcele elandelayo: i-$ 250,000 yabafelokazi abafanelekayo kunye nabo bafaka i-return jointly, i-200,000 yee-filers enye kunye nabo ukufakela njengentloko yezindlu, kunye ne-125,000 zamawaka abantu abatshatileyo abafake iifayile ezahlukileyo.
- Izindleko zentlawulo yexabiso lentengo ziyahlukahluka kuxhomekeke ekubeni ngaba i-short-term yexeshana okanye ixesha elide. Iifutshane zexesha elifutshane zihlawulwa irhafu yengeniso. Iintlawulo zexesha elide kunye namaxabiso afanelekileyo athatyathwa kwiirhafu ezilandelayo: iipesenti zerhafu xa ireyithi ehlawulwayo ehlawulwayo iwela kwiibhanki zerhafu ezi-10 okanye kwi-15, iipesenti ezili-15 ukuba ingeniso ehlawulwa irhafu iwela kuma-brackets angama-25, 28, 33 okanye ama-35 eerhafu, ama-20 ekhulwini ukuba ingeniso ehlawulwayo ingena kwi-bracket engama-39.6, i-25 ekhulwini kwi-depreciation reapture, iipesenti ezingama-28 kwiziqokelelo, kunye neepesenti ezingama-28 zamasheya amashishini afanelekileyo emva kokungabikho.
Indlela yokusebenzisa iiRhafu zakho zentlawulo ephantsi
Abantu ngabanye bangasebenzisa le shedyuli yerhafu ngeendlela ezininzi zokuncedisa imali yabo. Unokufumana ukuba ingahlawulwa irhafu engakanani imali engayifumanayo. Ukuba ukhokhwa yerhafu yeepesenti ezingama-25, ingeniso yakho eyongezelelweyo iya kubhatalwa kwireyure ide ifike kwi-bracket ibhanti ye-28 ekhulwini.
Ungasebenzisa le ntlawulo yeerhafu ukufumana ukuba uza kukulondoloza buninzi ngokukhuphula imali yakho. Umhlawuli-ntlawulo kwi-akhonti yentela ye-28% uya kusindisa iisenti ezingama-28 kwirejista yentlawulo nganye kwidola ngalinye elichithwe kwiindleko ezirhoxisiweyo zerhafu ezifana nentando yokuboleka imali okanye inceba.
Khumbula ukuba iinkqubo ezahlukeneyo zengeniso zihlawulwa kwiirhafu ezahlukeneyo kunye nexesha lokufumana imali apho amaxabiso asetyenziswayo asekelwe kwisimo sakho sokufakela. Umhlawuli werhafu ofumana i-$ 48,600 ngonyaka kunye neefayili njengenhloko yonyaka wendlu uza kuhlawuliswa kwi-10% yexabiso kwi-$ 12,950 yokuqala yengeniso engenayo kunye neepesenti ezili-15 kwimali engenayo ehlawulwayo phakathi kwe-$ 12,950 kunye ne-48,600 zama-$. Intloko yefayili yomninimzi efumana i-$ 200,000 ngonyaka yayiza kungena kwibhakethi yentela ye-28 yeepesenti nakuba enye yengeniso yayo ityala kwi-10 ekhulwini, i-15 ekhulwini kunye nama-25 ekhulwini.
Amanani entlawulo esezantsi asebenzisana namanye amaxabiso eerhafu, ingakumbi irhafu encinci engaphantsi inokuthi ifuthe ingeniso kwizinga eliphezulu leerhafu okanye ukuphelisa ukugcinwa kwentela kweentlobo ezithile zokuncitshiswa.
Iibhakethi zerhafu zaseburhulumenteni zango-2014 zapapashwa yiNkonzo yangaphakathi yeNgeniso kwiNkqubo yeNgeniso ye-2013-35.
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.