Imirhumo Xa kuthengisa indlu

Iintlawulo zeNtengo zeNtengo kwiNdawo eziPhambili

Ngombulelo kuMthetho woNcedo lwabaThengi nge-1997, mhlawumbi awuyi kuthatha irhafu enkulu yentlawulo xa uthengisa indawo yakho yokuhlala. Abathengi bangabandakanyi ukuya kwii-250,000 zama-dollar kwimali eyinzuzo xa bathengisa amakhaya abo, kwaye bafika kuma-$ 500,000 xa ubatshatile kwaye uthumela i-joint joint. Le nonyango yerhafu ekhethekileyo yaziwa ngokuba yiCandelo 121.

ICandelo 121 lingabandakanywa njani?

Nasi umzekelo.

U-Brian eLouisana unomnini wakhe kwaye wahlala endlwini yakhe iminyaka emithathu. Uceba ukuthengisa indlu eyi-150,000, kwaye wathenga indlu malunga nama-105,000. UBrian wabuza, "Ziziphi iintlawulo efunekayo ukuba ndihlawule xa ndithengisa? Ndiyazi ukuba kufuneka zihlawule iimali ze-realtor, kodwa kuthiwani, ukuba zikhona, ezinye iirhafu zisebenza?"

Enyanisweni, kunokubakho ukudluliselwa, isitampu okanye iirhafu zepropati ezifunekayo xa uthengisa indlu, kwaye ezo ntlawulo zidweliswe ngokucacileyo kwisitatimende sokuhlaziywa esilungiselelwe yinkampani yenkampani ngexesha lokunyuka. Kodwa uBrian akufanele ahlawule nayiphi na irhafu yentlawulo ye-federal ngenxa yokufumana inzuzo- umahluko phakathi kwentengo yokuthenga okanye irhafu yakhe kunye nokuthengiswa kwemali-yi-45,000 yeeRhafu, ngokukodwa ngaphantsi kwama-250,000.

UBrian udibana nesinye isiqhelo esiyimfuneko. I- Revenue Revenue Service ithi umnini-mali kufuneka abe neyakhe kwaye ahlale kwipropati njengendawo yokuhlala eyona mizuzu emibini edlulileyo.

U-Brian wayehlala ekhaya lakhe iminyaka emithathu, ngoko uzuzo lwakhe lwentengo malunga ne-45,000 zamaRandi lwaluya kuhlawulwa ngokupheleleyo.

Kwaye nantsi ezinye iindaba ezilungileyo: Ukukhutshwa kweCandelo 121 akuyiyo enye into ejongene nayo. Ungayithengisa ngempumelelo indawo yokuhlala kuyo yonke iminyaka emibini ngaphandle kokuhlawulwa irhafu yerhafu kwi-income.

Awunakuze uxelele ukuthengiswa kwekhaya lakho ekubuyiselweni kwerhafu ukuba ukufumana kwakho akudluli i-$ 250,000 okanye i-$ 500,000 xa utshatile.

Iziganeko ezingabalulekanga

Abathengi abathengisa iindawo zabo zokuhlala eziphambili ngaphambi kokudibana nokulawulwa kweminyaka emibini-engama-5 ubudala basenokufanelekela ukukhutshwa okukodwa kwintlawulo yabo. Ikhowudi yentlawulo ivumela abahlawuli berhafu ukuba bahlulele igalelo leenzuzo zabo ezinkulu xa kufuneka bathengise ukufudukela emsebenzini, ngenxa yemicimbi yezempilo okanye ngenxa yezinye iimeko ezingalindelekanga.

Ukuba umqeshi wakho uyakudlulisela kwisikhundla kolunye ugulo emva kokuba uhlala ekhaya lakho unyaka owodwa, ukuthengiswa kwekhaya lakho kuhambelana nomsebenzi kwaye kungekhona into oyikhethile ngokuzithandela ukuba ukwenze. Akuyi ku funeka uthathe intela enkulu, kodwa awukwazi ukusebenzisa lonke i $ 250,000 ukukhutshwa. Ukuba uhlala kwindawo enye, uhlala ekhaya lakho ngama-50 ekhulwini ngexesha elifunekayo. Yandisa ama-50 ekhulwini ngama-250,000, kwaye umphumo wukuthi ungabandakanyeka inzuzo engama-125,000. Uza kuhlawula kuphela imali eyinzuzo kuyo nayiphina imali eyongezelelekileyo kule mali.

Amalungu omkhosi akhululwa ngokupheleleyo kumgaqo-iminyaka emibili ukuya kwiminyaka eyi-10 ukuba kufuneka ahambe ngenxa yokuzibophelela kwenkonzo.

Ngoko hamba uze uthengise indlu yakho ngaphandle kokukhathazeka ngoMalume Sam.

Ngaphandle kokuba uqaphele inzuzo ebalulekileyo okanye uhlala khona nje ixesha elifutshane kakhulu, unako ukukwenza ukuba ungekho irhafu.

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.