UMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi liCima lo Mgaqo ukususela ngo-2019
UMthetho weCandelo loCwetho kunye neMisebenzi, esayinwe ngomthetho ngomhla we-22 kuDisemba, 2017, wenza utshintsho oluphawulekayo ekutsalweni kwe-alimony. Ukuqhubela phambili, iintlawulo ze-alimony azange zisuswe--ch! -nokuba ummkeli ungazibiza njengengeniso.
UMthetho weNtela ka-2018 unikeza intetho entsha kwi "Ucwangciso lweRhafu" kunye nesehlukaniso
Umhla womyalelo wakho wokuqhawula umtshato okanye isivumelwano siyabaluleka phantsi kwemiqathango yoMthetho wokuThuthwa kweRhafu kunye neMisebenzi.
Ukuba udidekile ngo-2018, imigaqo emidala isasebenza. Kodwa ukuba umtshato wakho ungowokugqibela ngoJanuwari 2, ngo-2019, bavela kwiwindow ... ngaphandle kokuba uguqule ngokuthe ngqo umyalelo wokuqala okanye isivumelwano soqhawulo-mtshato ukuba usebenzise imiqathango ye-TCJA. Oku kuya kufuna imvume yomtshato womntu womntu wokuqala.
Unokufuna ukwenza okusemandleni akho ukugqithisa izinto ngokuphela komnyaka-ngokukodwa, ngoDisemba 31, 2018-ukuba uqhuba iinkqubo zomtshato kwaye kubonakala sengathi uya kuphelisa ukuhlawula i-alimony. Icala le-flip kukuba uya kuba ngcono xa ukuqhubela phambili kuqhube ngaphaya komhla wokuqala wonyaka ukuba mhlawumbi uya kufumana ukudibanisa,
Thetha ngocwangciso lweerhafu.
Ukubika i-Alimony Uyifumene
Ukucinga ukuba uqhawulo lwakho lomtshato luphelileyo ngaphambi kokuphela kuka-2018, imigaqo yokunika ingeniso ingenakushintshwa kwiminyaka edlulileyo.
Kumele ufake inani elipheleleyo le-alimony oyifumene kunyaka kumgca we-11 weFomu 1040 .
Ngeenjongo zerhafu, i-alimony ibandakanya oko kuthiwa ngezinye izihlandlo ngokuthi "ukugcinwa okwehlukeneyo" -ngeniso ifumaneka xa uhlukaniswe ngokomthetho kodwa ungaqhathaniswa nezobuchwepheshe. Akubandakanyi iintlawulo ezifunyenwe phantsi kwemiqathango yenkxaso yenkxaso yesikhashana enokuthi ibe khona ngenkathi umtshato wakho usalindele.
Awunayo ingxelo malunga nayiphi na imali oyifumanayo yokuxhasa abantwana.
Ukuxhaswa kwabantwana kuthathwa njengesiganeko esingasetekisi. Akukho ingxelo kwingxelo yakho yokubuyisela irhafu kunye nomzali ohlawulayo akanakukubango njengokwehliswa kwentlawulo.
Ngaphandle kweMigaqo
Ukuba yakho yangaphandle ayibanga ukuncitshiswa kwe-alimony okanye isondlo esahlukileyo esihlawulwe kuwe, akudingeki ukuba uyibize njengengeniso. I-IRS ifuna ukuba umntu akhokhe irhafu kule mali. Ukuba wakho umlingane wangaphambili akwenzi njalo, kufuneka ufanele. Ukuba yakho yangaphambili iyayifaka kwingeniso yakhe engenayo, uyasindiswa ekubanjeni njengenzuzo.
Ngaphandle koko, iintlawulo zakho ze-alimony zenza igalelo lakho lemali engenayo irhafu ... ngokungenani ngo-2018. Emva koko, iCongress ithi ungayifumana irhafu. Le mali iya kuhlawuliswa kumntu oyifumene kwindawo yokuqala-yakho yangaphambili.
Ukubika i-Alimony Uhlawulwe
Ukuba uhlawule i-alimony okanye ukugcinwa ngokuhlukileyo kwintsapho yakho yangaphambili, bhengeza inani elipheleleyo kumgca-31 (a) weFomu 1040, uze ufake inombolo yakho ye-Inombolo yoKhuseleko loLuntu kwi-Line 31 (b). Ungakhathazeki ukuba akayi kukunika yona kwaye awukwazi ukuyifumana kwiminyaka yokuqala yangaphambili yokubuyisela. Ungakwazi ukwazisa i-IRS yenkinga kunye ne-ex yakho ingahlawuliswa ne-penalty ye-$ 50 engayikunikezela yona.
Unokuthi ibango le-alimony lihlawulwe njengelinye "ngentla kumgca" wehliswa kwiphepha elinye leFomu 1040, ubuncinane ngo-2018.
Akunakufuneka uhlawule imali yakho yokubamba. Unokufaka isicelo sokubanjiswa kwe-alimony kunye nokuncitshiswa okuqhelekileyo, okanye ungayibanga kwaye wenze ezinye iithathelo.
Iimfuneko zokuKhutshwa kweeNtlawulo zeAlmony
Kusenokwenzeka ukuba akusiyo into emangalisayo eyenza ukudambisa i-alimony oyihlawuleyo ihamba uluhlu olupheleleyo lweemfuno kunye nemithetho.
- Awukwazi ukuyibuyisela irhafu yerhafu kunye kunye neqabane lakho, ucinga ukuba unako ukwenza okokuba umtshato wakho awuyikugqibela.
- Kumele uhlawule i-alimony ngenkokhelo, equka ukuhlolwa okanye i-oda yemali. Ukuba unika ipropati okanye i-asethi endaweni ye-alimony, ayinakucatshulwa.
- Intlawulo kufuneka ifunyenwe okanye egameni lakho iqabane okanye iqabane lakho langaphambili, njengokuba umtshato wakho okanye umyalelo wesondlo ohlukeneyo uthi kufuneka uyenze imali yokubolekwa kwempahla yakhe njengendlela ye-alimony.
- Umyalelo wakho wokuqhawula umtshato, umyalelo wesondlo ohlukeneyo, okanye isivumelwano sohlulo esibhaliweyo asikwazi ukuthetha ukuba inkokhelo nayiphi na enye ngaphandle kwe-alimony. Enyanisweni, uxwebhu kufuneka luchaze ngokucacileyo ukuba lilungelelaniso okanye lulolondolozo oluhlukeneyo, kungekhona ukuxhaswa kwabantwana okanye umbandela weendawo zokuhlala. Ukuxhaswa kwabantwana kunye neentlawulo zokuhlaliswa kwepropati azibandakanyi njenge-alimony.
- Wena kunye nomlingane wakho wangaphambili awukwazi ukuhlala kwindlu enye xa uhlawula.
- Awunaso uxanduva lokuqhubeka uhlawula emva kokufa kweqabane lakho langaphambili. Ngokuqinisekileyo, umyalelo wakho wokuqhawula umtshato okanye isivumelwano sokulondoloza ngokwahlukileyo kufuneka uchaze ngokucacileyo oku.
Umthetho wokuPhinda
I-Internal Revenue Service inelungelo " lokuphindaphinda " ukuxothwa kwakho xa kuqikelela ukuba iintlawulo zenziwe ngokwenene kwindawo yokuhlala okanye ukuxhasa abantwana. Oku kuthetha ukuba umlinganiselo we-alimony ochithwayo kufuneka udibaniswe kwingeniso yakho yerhafu kwiminyaka yerhafu ezayo, ngelo xesha ihlawulwa.
Oku kunokwenzeka ukuba inani lemali oyihlawulayo lihla kakhulu ngokukodwa kwiminyaka emibini okanye emibini yokuqhawula umtshato, okanye ukuba iintlawulo zakho zokuhlala ziphela ngokupheleleyo kwiminyaka emithathu yokuqhawula umtshato. Kungenzeka kwakhona ukuba iintlawulo ziphela ngokukhawuleza xa umntwana wakho omncinane eshiya isidleke. I-IRS iya kuhlolisisa imeko yakho ukuba iqinisekise ukuba iintlawulo zazinjalo zi-alimony okanye isondlo esahlukileyo.
Ngokukodwa, iintlawulo zakho azikwazi ukuhla nge-$ 15,000 okanye ngaphezulu kwonyaka wesithathu xa kuthelekiswa nento ababeyiyo kunyaka wesibili, okanye iintlawulo zeminyaka emibili yokugqibela "ayibi" kakhulu kunokuba babekho kunyaka wokuqala.
Akukho mali edoliweyo ehambelana nomgaqo "ongaphantsi" -kuvulekele ukuchazwa kwe-IRS. Iingcamango kukukhusela abatshatileyo ukuba bahlasele iindawo zokuhlala njengeendawo. Iindawo zokuhlala zendawo zihlala zigqityiwe kwiminyaka emithathu yokuqala emva komtshato.
I-IRS yenza okungafaniyo kwiimeko ezingaphaya kolawulo lwakho, njengokuba i-alimony iguqulwa phantsi yinkantolo ngenxa yeengxaki zemali ezingalindelekanga.
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.