Unokunciphisa irhafu yakho ngokuxolelwa komntu
Ukuxolelwa komntu omnye yindlela yokuncitshiswa ongayisebenzisa ukunciphisa ingeniso yakho engenayo yonyaka ka-2017, kwaye oku kuyanciphisa inani lentlawulo yengeniso oza kulihlawula ngenxa yokuba ukhokhe irhafu ngaphantsi.
Ukuxolelwa koMntu ongekho Umntu ongeke ufumaneke ngonaphakade
Kukho okanye akunakho ukuxolelwa komntu okhoyo kunyaka werhafu 2018. Ukususela ngoDisemba 2017, kusasa phezulu emoyeni. I-Congress iye yaxubha kwi-Act Cuts and Jobs Act, eyenza utshintsho olukhulu kwikhowudi yentela ekhoyo. Enye yezo utshintsho, ubuncinane kwiinguqulelo-mali ephakanyiswe yiNdlu yabameli, iphelisa ukuxolelwa ngabanye. Ibhili ye-Senate iphinda isuse le mixolelo, kodwa kuphela ngo-2025.
Kuhlala kubonakala ukuba uMthetho uya kusayinwa kumthetho, kwaye, ukuba kunjalo, yiyiphi imigaqo eya kwenza ukuba ibe yinguqulelo yokugqibela, kodwa khumbula ukuba akukho siqinisekiso sokuba ukukhululwa komntu siqu kuya kufumaneka kunyaka werhafu 2018.
Ngubani ofanelekayo?
Zonke ikhefu zentela ziza kunye uluhlu olupheleleyo lwemithetho yokusebenzisa kunye nokuzibiza kunye nokukhululwa komntu. Umhlawuli-ntlawulo uvumelekile ukuba afake isicelo sokuzixolela yena kunye nokukhululwa omnye kumntu ngamnye onako ukufaka isicelo njengomxhomekeke kuye .
Abantu abatshatileyo abafakela ngokubambisana banokubhenela ukuxolelwa komntu omnye, omnye kumlingane ngamnye, kunye nokuxolelwa kubo bonke abaxhomekeke kubo. Ukuba ngaba bahlule ngokwahlukileyo, nangona kunjalo, elinye iqabane liyakwazi ukucela ukuba omnye umlingane akhululwe ngaphandle kweemeko ezincinci.
Oxhomekeke kuye akakwazi ukufaka isicelo sokuzixolela yena ngokwakhe ngenxa yokuba umrhafi ummelayo njengomntu oxhomekeke kuye usuke esethatha ukukhululwa kwakhe.
Ukukhululeka Kwakho?
Imali yokukhululwa komntu ngamnye ihlawulwe kwi-inflation. Oku kuthetha ukuba kunokunyuka kancinci unyaka unyaka ukuhamba ngokuhambelana noqoqosho, nangona ukuba uqoqosho luhlala luhlala luzinzile, inani lemali yokuxolelwa liya kuhlala lifanayo. Kwiminyaka yerhafu 2016 no-2017, inani lokukhululwa komntu siqu liyi $ 4,050. Nantsi indlela ukuxolelwa kuye kwanda ngaphezu kweminyaka edluleyo.
| Ukuxolelwa komntu | |
| Unyaka | Isixa |
| 2017 | $ 4,050 |
| 2016 | $ 4,050 |
| 2015 | $ 4,000 |
| 2014 | $ 3,950 |
| 2013 | $ 3,900 |
| 2012 | $ 3,800 |
| 2011 | $ 3,700 |
| 2010 | $ 3,650 |
| 2009 | $ 3,650 |
| 2008 | $ 3,500 |
| 2007 | $ 3,400 |
| 2006 | $ 3,300 |
| 2005 | $ 3,200 |
| 2004 | $ 3,100 |
| 2003 | $ 3,050 |
| 2002 | $ 3,000 |
| 2001 | $ 2,900 |
| 2000 | $ 2,800 |
Isixa sokuThumela isiThutho siNcitshiswa ngokusekelwe kwiNgeniso
Ukukhululwa komntu ngokwawo kuncike kumda wokuphuma kwesigaba obizwa ngokuba yi-phaseout exemption okanye iPEP. Ukugqithiselwa kuthetha ukuba ukukhululwa kwemfundo ngokuncinci kunciphisa iipesenti ezi-2 kwi-$ 2,500 nganye okanye inxalenye engama-$ 2,500 apho umvuzo ohlaziyiweyo womvuzo wonyaka uwedlula umyinge othile. Kubantu abasebenzisa oomatshati abafakela iimeko ezihlukeneyo , izigaba zokukhululwa komntu ngamnye ziphuma ngeepesenti ezi-2 kwi-$ 1,250 nganye yeengeniso ezipheleleyo ezilungisiweyo ngaphezu komda.
| Uhlobo lweSigaba sokuPhumela koMntu kwiNgxowa-mali ka-2017 | ||
| Isimo sokuFakela | IsiGaba sokuqala siqala | IsiGaba sokuPhela siphelile |
| Ukutshata Ukutshata Ngokubambisana | $ 313,800 | $ 436,300 |
| Umhlolokazi oFanelekileyo (er) | 313,800 | 436,300 |
| INtloko yeMakhaya | 287,650 | 410,150 |
| Ongatshatanga | 261,500 | 384,000 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo | 156,900 | 218,150 |
Nanku umzekelo wendlela oku kusebenza ngayo. Masithi uDarla uye watshintsha ingeniso engama-$ 300,000 ngo-2017. Ufakela njengentloko yendlu kunye namabango amabini okukhululwa komntu: omnye yena kunye nentombi yakhe. Umyinge ochaphazelekayo we-2017 ngu-287,650 wee-head headers of filters. Ingeniso ehlawulwayo kaDarla ye-$ 300,000 ingaphezulu kwelo mda nge $ 12,350.
Sithatha lemali engaphezulu kwaye sihlula nge-$ 2,500, ephuma kwi-4.94. Ngoko ke kufuneka sinciphise ukuxolelwa kwakhe ngamaphesenti amabini kwi-$ 2,500 nganye okanye inxalenye engama-2,500 e-$ 500, eyenza ukuphuculwa kwama-2 eepesenti: i-multiples multiples ye-$ 2,500 kunye nesahlulo esisodwa se-$ 2,500.
UDarla kufuneka ke anciphise ukuxolelwa kwakhe ngamaphesenti ama-10. Ukukhululwa kwakhe komntu kuncitshiswa ngale ndlela: (iR $ 4,050 + $ 4,050) x 10%, okanye i-$ 810.
Ngoko ukukhululwa okubini kukaDarla okwenziwe i $ 8,100 ngaphambi kokunciphisa kuxabisa i $ 7.290 kuphela emva komda wokuphuma, okanye i-$ 8,100 engaphantsi kwama-810.
Ukunciphisa ukuxolelwa komntu siqu kungabalwa kusetyenziswa Iphepha lokusebenzela 3 kwiSaziso 501.
Umda wokuphuma kwinqanaba awuzange usebenze ngo-2010, ngo-2011, okanye ngo-2012. Ukunciphisa ukukhululwa komntu kuye kwaba khona ukususela ngoko.
Indlela yokuBala iziXhobo zabanye
Ukuxolelwa komntu siqu kubonakala kwiindawo ezimbini ekubuyiselweni kwentela yakho. Indawo yokuqala abonakalayo kwiphepha 1 yeFomu 1040. Umgca 6 unendawo yokubonisa ukuba ucela ukuxolelwa kwakho, iqabane lakho kunye / okanye oxhomekeke kuyo.
Okulandelayo, inani elichithwayo leempazamo zakho zibonakalisa kwiphepha lesibini kumgca 42, okanye kumgca 26 ukuba ufake Ifomu 1040A. Ukuxolelwa komntu kuboniswa kwindawo enye kuphela, kumgca wesi-5, kubahlawuli berhafu abafake ifom ye-Form 1040EZ.
Umphumo wokuxoxwa kweNkcitho kwiNqanaba elongezelelweyo leRhafu
Ukuxolelwa komntu siqu kunokunciphisa kuphela irhafu yengeniso. Ayanciphisi irhafu yerhafu enye , ngamanye amaxesha abizwa ngokuba yi-AMT. Imali engenayo engenayo ye-AMT injongo ibalwa ngaphandle kokuxolelwa ngokwabo.