Iirhafu zerhafu zombuso zingafaka izicelo kwimimandla engeniso eyahlukeneyo ngonyaka
Akunabo bonke abahlawuli berhafu abahlawulwa irhafu kwizinga elinye. Ikhowudi yentela yase-US isetyenziswe ukuze umntu ofumana i-$ 30,000 ngonyaka ahlawule ipesenti enye yengeniso yakhe njengomntu ofumana i-150,000. Ingeniso ihlulwe "kwiibhanki zerhafu" kwaye ireyenti yepesente iyasebenza kwibakethi nganye.
Ngomnyaka werhafu ka-2016, la mazinga eepesenti aqala kwii-10 zeepesenti kwaye ayenyuka kancane ukuya kuma-15 eepesenti, ama-25 ekhulwini, ama-28 ekhulwini, ama-33 ekhulwini, ama-35 ekhulwini, kwaye ekugqibeleni uye kwizinga eliphezulu le-39.6%.
Kuzo zonke iibhanki zerhafu ziqala kwaye ziphela zixhomekeke kwisimo sakho sokufakela . Inkomfa ilungisa iirhafu zerhafu-okanye, ngokukodwa, imali ehambelana nayo.
Iirhafu zerhafu nazo ziyahlukahluka ngokwemiqathango yengeniso onayo. Ishedyuli yerhafu eyahlukileyo isetyenziswa kwingeniso evela kwixesha elide elizuzayo kunye neengeniso ezifanelekileyo.
Iibhonkethi zerhafu zango-2016
La mabakethi asebenza kwingeniso oyifumene ngo-2016 apho uza kufaka i-tax return ngo-2017. Ishati elapha ngasentla ibonisa iirhafu eziqhelekileyo kwikholam yokuqala kunye namaxabiso okufumana ixesha elide kunye neengeniso ezifanelekileyo kwikholamu yesibili. Zonke ezinye iikholamu zibonisa ukuqala nokuphela kweengeniso zemivuzo yebhanki nganye yentela ehlanganiswe ngokufaka ifom. Ezi xabiso zeedolali zifaka isicelo kwingeniso yakho engenayo-oko kushiywe emva kokuba uthathe ukutsalwa okuqhelekileyo okanye ukukhutshulwa kwakho kwaye uthathe nayiphi na enye inqununu onokuthi unelungelo, njengabathengi.
2016 IiRhafu zeRhafu | |||||||||
| Ireyithi yentela | Ongatshatanga | INtloko yeMakhaya | Ukutshata ngokutshatyalaliswa ngokwahlukileyo | Umtshato ozalisa umhlolokazi kunye noMhlolokazi | |||||
| Inkcitho eqhelekileyo | Ixesha elide loNcedo lweNkunzi kunye neSahlulo esifanelekileyo | Imali engenayo engenayo | ukuba | Imali engenayo engenayo | ukuba | Imali engenayo engenayo | ukuba | Imali engenayo engenayo | ukuba |
| 10% | 0% | $ 0 | $ 9,275 | $ 0 | $ 13,250 | $ 0 | $ 9,275 | $ 0 | $ 18,550 |
| 15% | 0% | 9,275 | 37,650 | 13,250 | 50,400 | 9,275 | 37,650 | 18,550 | 75,300 |
| 25% | 15% | 37,650 | 91,150 | 50,400 | 130,150 | 37,650 | 75,950 | 75,300 | 151,900 |
| 28% | 15% | 91,150 | 190,150 | 130,150 | 210,800 | 75,950 | 115,725 | 151,900 | 231,450 |
| 33% | 15% | 190,150 | 413,350 | 210,800 | 413,350 | 115,725 | 206,675 | 231,450 | 413,350 |
| 35% | 15% | 413,350 | 415,050 | 413,350 | 441,000 | 206,675 | 233,475 | 413,350 | 466,950 |
| 39.6% | 20% | 415,050 | - | 441,000 | - | 233,475 | - | 466,950 | - |
Ukuba unomntu oyedwa kwaye ufumana i-$ 90,000 ngonyaka, uza kufakwa kwi-bracket yerhafu ye-25. Leyo yinto elula-ithola nzima ngakumbi ukusuka apho.
Uyakuhlawula ipesenti ezili-10 kuphela kwinxalenye yengeniso yakho ewela phakathi kwe-$ 0 ne-$ 9,275, kwaye uhlawule ipesenti ezili-15 kwisiqendu phakathi kwe-$ 9,276 kunye ne-37,650. I-25 yepesenti yentlawulo yerhafu iya kusebenza kuphela kwimali yengeniso yakho. Isilinganiso ngasinye sepesenti sihambelana naleso sabelo semali yakho.
| 2016 Iifom zeNtlawulo eziqhelekileyo kwiNdawo yokuFundela Ishedyuli yeRhafu yeXhafu, i-Internal Revenue Code kwicandelo 1 (c)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9,275 | 37,650 | 9,275 | × 15% | 927.50 | ||||
| 37,650 | 91,150 | 37,650 | × 25% | 5,183.75 | ||||
| 91,150 | 190,150 | 91,150 | × 28% | 18,558.75 | ||||
| 190,150 | 413,350 | 190,150 | × 33% | 46,278.75 | ||||
| 413,350 | 415,050 | 413,350 | × 35% | 119,934.75 | ||||
| 415,050 | - | 415,050 | × 39.6% | 120,529.75 | ||||
UMongameli uDonald Trump uye wacetyiswa ukuba acwecwe la mabhanki angama-amathathu: ama-10 ekhulwini, ama-25 eepesenti kunye neepesenti ezingama-35, kodwa oko akukaze kwenzeke phakathi kwe-2017.
Ukubala Ireyithi Yakho yentlawulo ephumelelayo
Ukuba ufuna ukukhupha iinombolo kwaye wenze izibalo, isebenza ngale ndlela: Thatha ingeniso yakho engenayo kwaye ususe umlinganiselo apho i-bracket efanelekileyo eqalayo, eya kuba yi-Columns A ne-B.
Oku kushiya nje ingeniso ehlawulwayo kwi-bracket yerhafu kwiKholam C. Bese ukwandisa le mali ngemali yerhafu ye-bracket-iikholomu D kunye no-E.
Le yintlawulo yerhafu eya kubakho ngenxa yengeniso kweso sikhokhsi yerhafu. Bese ukongeza kwesi sixa somvuzo wenyusayo oqokelela kwimali engenayo, emele kwiKholamu F. Oku kuya kukuxelela inani elipheleleyo lemali yerhafu yefesti ehlawulwe kwiKholam G.
Nasi umzekelo. Cinga ukuba u-Edith, umntu ongatshatanga, unemali engenayo yerhafu ye-100,000. Oku kuwela kwi-28 yepesenti yentela, ephuma kwi-$ 91,150 ukuya kwi-190,150 yengeniso ehlawulwa irhafu kwi-status status. Kucinga ukuba yonke imali engenayo ka-Edith iyaxhomekeka kwiirhafu eziqhelekileyo zerhafu, siza kufumana irhafu yengeniso yefesta njengale:
| Umzekelo | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| 91,150 | 190,150 | $ 100,000 | 91,150 | 8,850 | × 28% | 2,478 | 18,558.75 | 21,036.75 |
U-Edith unembopheleleko yokuhlawula i-$ 21,036.75 yerhafu yengeniso yombuso kwiholo elingeniso le-100,000. Ingeniso yakhe ngaphezu kwama-91,150 ayihlawuliswa kwizinga le-28 ekhulwini. Yonke ingeniso yayo ihlawuliswa kwii-10 zeepesenti ezantsi, iipesenti ezili-15 kunye neepesenti ezingama-25. U-Edith "osebenzayo" okanye umyinge wokuhlawula irhafu umthwalo wakhe werhafu ulwahlula ngeniso yakhe engenayo: i-$ 21,036.75 ihlukaniswe ngama-100,000, okanye i-21.03675 ipesenti. Ireyithi yentlawulo esebenzayo yinkomfa yazo zonke iirhafu zerhafu ezisebenzisayo kwingeniso yakho, ngoko ke ingaphantsi kwereytare lakho lentela.
Ukuba u-Edith unelungelo lokuba yinhloko yendlu okanye ukuba uyatshatile, iitshathi ezilandelayo ziya kusebenza:
| Iimali zeeNtlawulo eziqhelekileyo ze-2016 kwiNtloko yeNdawo yokuFakela iMakhaya [IShedyuli yeNqanaba leRhafu Z, Ikhowudi yangaphakathi yeNgeniso yeCandelo 1 (b)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 13,250 | $ 0 | × 10% | $ 0 | ||||
| 13,250 | 50,400 | 13,250 | × 15% | 1,325 | ||||
| 50,400 | 130,150 | 50,400 | × 25% | 6,897.50 | ||||
| 130,150 | 210,800 | 130,150 | × 28% | 26,835.00 | ||||
| 210,800 | 413,350 | 210,800 | × 33% | 49,417.00 | ||||
| 413,350 | 441,000 | 413,350 | × 35% | 116,258.50 | ||||
| 441,000 | - | 441,000 | × 39.6% | 125,936.00 | ||||
| I-2016 Iifom zeRhafu eziqhelekileyo zokuThathisa okuThatywayo [Ireyithi yeRhafu ye-Y-2, i-Internal Revenue Code kwicandelo 1 (d)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9,275 | 37,650 | 9,275 | × 15% | 927.50 | ||||
| 37,650 | 75,950 | 37,650 | × 25% | 5,183.75 | ||||
| 75,950 | 115,725 | 75,950 | × 28% | 14,758.75 | ||||
| 115,725 | 206,675 | 115,725 | × 33% | 25,895.75 | ||||
| 206,675 | 233,475 | 206,675 | × 35% | 55 909.25 | ||||
| 233,475 | - | 233,475 | × 39.6% | 65,289.25 | ||||
| I-2016 Iifom zerhafu eziqhelekileyo zokuFakelwa kwabashadile kunye noMhlolokazi oFanelekileyo kunye noBawo abaFakelayo [Ireyithi yeRhafu ye-Y-1, i-Internal Revenue Code kwicandelo 1 (a)] | ||||||||
| Ukuba ingeniso ehlawulwayo | a | b | c | d | e | f | g | |
| ngaphaya | kodwa kungekhona | Imali engenayo engenayo | Minus | Susa (b) ukusuka (a) | Inani lokuphindaphinda | Phinda (c) nge (d) | Inani elongezelelweyo | Yongeza (e) kunye (f) |
| $ 0 | $ 18,550 | $ 0 | × 10% | $ 0 | ||||
| 18,550 | 75,300 | 18,550 | × 15% | 1,855.00 | ||||
| 75,300 | 151,900 | 75,300 | × 25% | 10,367.50 | ||||
| 151,900 | 231,450 | 151,900 | × 28% | 29,517.50 | ||||
| 231,450 | 413,350 | 231,450 | × 33% | 51,791.50 | ||||
| 413,350 | 466,950 | 413,350 | × 35% | 111,818.50 | ||||
| 466,950 | - | 466,950 | × 39.6% | 130,578.50 | ||||
IiNtlawulo zeNtlalo kunye neeMali zeRhafu
Ngelishwa, asikho nje ukuhlawula irhafu yengeniso kwimbuyekezo yethu kunye nemali engenayo. Ezi ntlawulo ziyasebenza:
- Intlawulo yoKhuseleko loLuntu inikwe umyinge we-12,4 ekhulwini kumvuzo kunye nokufumana ingeniso yempango kuze kube yintlawulo ye-Social Security base-118,500. Lo mvuzo wenyuka ufikelela kuma-127,200 $ ngo-2017. Ingeniso kuphela oyifumanayo kule mali ixhomekeke kwiRhafu yoKhuseleko loLuntu.
- Iirhafu zonyango kwizinga le-2.9 ekhulwini kumvuzo kunye nokufumana ingqesho
Ezi ntlawulo ziyasebenza kakhulu kubo bonke abafumanayo, kodwa abaqeshwe ngabasebenzi mabahlawule le pesenti epheleleyo yeerhafu zombini. Ukuqokelela, oku kubhekiselwa kuye njengerhafu yokuqeshwa. Abathengi abaqeshwe ngabanye bahlawula isiqingatha sale pesenti. Abaqashi babo mabahlawule esinye isiqingatha.
I- Supplementary Medicare Tax
Le rhafu isebenza ngesilinganiso se-0.9 ekhulwini kumvuzo kunye neengeniso zengqesho ngokuzenzekelayo kule miqathango elandelayo:
- Utshatile Ukuzalisa Ngokuhlangeneyo: $ 250,000
- Ongatshatanga okanye iNtloko yeMakhaya okanye uMhlolokazi onelungelo (er): $ 200,000
- Ukutshata ngokutshatyalaliswa ngokwahlukileyo: $ 125,000
I- Alternative Minimum Tax okanye i-AMT
Ukuba Utshatile Ukutshatisa Ngokwehlukileyo:
- Iipesenti ezingama-26 kwimali engenayo ehlawulwayo njengoko kulungiswe phantsi kwe-AMT imithetho phantsi kwe-$ 93,150
- Iipesenti ezingama-28 kwi-AMT engenayo irhafu engenayo ngaphezu kwama-93,150
Ukungaqhelekanga, iNtloko yeMakhaya, Ukutshata ngokudibeneyo, kunye noMhlolokazi oFanelekileyo (er):
- Iipesenti ezingama-26 kwi-AMT engenayo imali engenayo phantsi kwe-$ 186,300
- Iipesenti ezingama-28 kwi-AMT engenayo imali engenayo ngaphezu kwe-186,300 zamaRandi
Intlawulo yeNgeniso yeNgeniso yeNtengo
Ireyithi ye-3.8 ekhulwini isebenza kwingeniso engaphantsi kwemali yokutsalwa kwetyala okanye uhlaziyo olupheleleyo oluchitshiweyo olulungisiweyo kule miqathango elandelayo:
- Umtshato ozaliswayo kunye noMhlolokazi oFanelekileyo (er): $ 250,000
- Ongatshatanga okanye iNtloko yoMakhaya: $ 200,000
- Ukutshata ngokutshatyalaliswa ngokwahlukileyo: $ 125,000
Iintlawulo zeNtlawulo
Izindleko zerhafu zentlawulo zivela ngenxa yokuba uthengisa ixabiso lempahla engaphezulu kwesibonelelo sakho sentela kuyo-oko uhlawule kuyo kunye neendleko zokuthengiswa okanye uphuculo olwenzileyo. Ngamanye amazwi, inzuzo yakho ityala kwiirhafu ezizodwa. Izindleko zerhafu ezixhamlayo zixhomekeke ekubeni ngaba ukuzuza kwakho kukufutshane okanye ixesha elide. Iifutshane zexesha elifutshane zisebenza xa unayo i-asethi yonyaka omnye okanye ngaphantsi kwaye bahlawuliswa kwiirhafu eziqhelekileyo zerhafu yengeniso-irhafu yeerhafu yakho. Ukuzuza kwexesha elide kusetyenziswa kwipropati oyibanjelwe ngaphezu konyaka. Ezi ntlawulo kunye nezibonelelo ezifanelekileyo zihlawulwa ngolu hlobo:
- Iipesenti ezingama-0 ukuba ingeniso ehlawulwayo ingena kwipesenti ezili-10 okanye kwi-15 ekhulwini
- Iipesenti eziyi-15 ukuba ingeniso ehlawulwayo ihlawulwa kuma-25, 28, 33 okanye ama-35 ekhulwini
- Iipesenti ezingama-20 ukuba ingeniso ehlawulwayo ingena kwi-39.6 yepesenti yebhasi
- Ipesenti ezingama-25 kwixabiso lokunciphisa
- Iipesenti ezingama-28 kwii-collections
- Iipesenti ezingama-28 kwi-stock ye-stock encane ifanelekileyo emva kokukhutshwa
Ukuba unemivuzo eninzi yexesha elide okanye izabelo ezifanelekileyo, sebenzisa Iphepha Lomsebenzi 2-7 ngokudibanisa neesatifiketi zerhafu (Iphepha lokusebenzela 1-6), zombini zifumaneka kwi-IRS Publication 505.
Indlela yokusebenzisa iiRhafu zakho zokuTyala eziNcinane
Ungasebenzisa le shedyuli yerhafu kunye nereyithi yakho yentlawulo esezantsi ekuncedeni ukucwangcisa imali yakho ngeendlela ezininzi. Baza kukuxelela ukuba unjani irhafu oza kuhlawulela kuyo nayiphi na ingeniso eyongezelelweyo oyifumanayo, njengokuba uthatha isigqibo sokuthatha umsebenzi wesibini owandisa umvuzo wakho jikelele kwi-bracket ephezulu. Baza kukuxelela nokuba unjani irhafu ozoyigcina xa unokwandisa ukutsalwa kwakho. Ngokomzekelo, ukuba ungena kwi-bracket ye-28 yepesenti, uza kusindisa ama-28 eentlawulo zentlawulo kwi-dollar yonke imali oyisebenzisayo kwiindleko ezirhoxisiweyo zerhafu, ezifana nesithabathaba somhlalaphantsi okanye inceba.
Imithetho yerhafu kunye neerhafu zingatshintsha rhoqo. Njalo uqhagamshelane neengcali zerhafu kwiimanani ezihamba phambili, iipesenti kunye nemithetho. Eli nqaku alikho iingcebiso zerhafu kwaye alinjongo njengeengcebiso zerhafu.