Imigaqo yokuRhoxiswa kwe-UTMA, UGMA, iSigaba 529, kunye ne-Coverdell ESA
Isigqibo salolu hlobo alufanele senziwe lula njengoko kunokuchaphazela amandla omntwana wakho wokuhlawula iikholeji. Kodwa, ukuba imali iyadingeka kakhulu, abazali kufuneka baqaphele ukuba kukho imithetho eyahlukeneyo kunye neempembelelo zerhafu yokurhoxisa iimali zeekholejini zeendleko ezingekho kwiikholeji ezivela kwi-UTMA kunye ne-UGMA Custodial Accounts, iCandelo 529 I-Akhawunti ze-Akhawunti, kunye ne-Coverdell Education Savings Accounts.
I-UTMA kunye ne-UGMA Imithetho yokuRhoxiswa
I-UGMA kunye ne-akhawunti ye-UTMA yokugcina i-akhawunti ivumela abantu ukuba benze isipho semali kumntwana, kwaye bathi igama lomntu (kubandakanywa ngokwabo) njengomgcini we-akhawunti. Igama elibalulekileyo apha "isipho." Imali kule akhawunti, yanikwa kanye, ngumhlaba osemthethweni wengane. Umsebenzi womlondolozi ukuwugcina ukhuselekileyo kwaye uyitye ngokuhlakanipha, ukuze incinci izuze kuyo ngelinye ilanga.
I-UGMA nee-akhawunti ze-UTMA zisoloko zisetyenziselwa ukuhlawula iikholejini, kodwa zingasetyenziselwa nayiphi na indleko encinci engenayo.
Oku kunokubandakanya nantoni na kwiindleko zezinto ezisiseko zokuhlala kwimisebenzi yokuzilibazisa njengemidlalo yeqela. Umgcini-mvume kufuneka akwazi ukubonisa ukuba encinci inokuzuza ngokusetyenziswa kwemali.
Akukho zihlwayo ze-IRS ekuthathe imali kwi-akhawunti ye-UGMA okanye i-UTMA, kodwa kungenzeka ukuba utyalo-mali oluthengiweyo lunokuhlawulwa kwentlawulo okanye ukuhlawulwa kwemali xa lugcinwe ngaphantsi kwexesha elithile.
Iingeniso ezenziwe ngokucinywa kwetyalo-mali kwi-UGMA yomntwana okanye i-akhawunti ye-UTMA ngokubanzi zichazwe ngokubuyela kwengxelo yomntwana, kodwa ezinye okanye zonke zingabandakanywa ekubuyiselweni kwentela yomzali, kwinqanaba lentlawulo yomzali, kuxhomekeka kwindlela intsapho ifayile ngayo irhafu.
Icandelo 529 Cwangcisa iMigaqo yoKhutshwa
Iingxelo ze-Section 529 zenzelwe ukuvumela abazali ukuba bagcine ukulawula okungaphezulu kwe-UGMA kunye ne-akhawunti ye-UTMA. Omnye oye waba negalelo kwi-akhawunti yeCandelo 529 unokufikelela kwimali yawo nangaliphi na isizathu nangaliphi na isizathu. Akudingeki ukuba bakhathazeke malunga nokuchazela nabani na, kwaye akufuneki ukuba kube yinzuzo yomntwana.
Isilumkiso apha kukuba imali ehoxiswa kwisicwangciso seCandelo 529 engasetyenziselwa iindleko zezemfundo ephakamileyo iya kuba phantsi kweentlawulo ezili-10 kunye neerhafu zerhafu ngenzuzo. Naliphina utyalo-mali luya kuhlawula imali yokunikezela.
Ngokomzekelo, ukuba ubeka i-$ 10,000 kwisicwangciso seCandelo 529 esilingene ne-$ 15,000, unokufumana inzuzo ye-$ 5,000. Ukuba loo mali yonke ihoxiswa ngenxa yeenjongo zeekholeji, kufuneka uhlawule irhafu yengeniso kunye nesigwebo se-10 seempesenti kwi-$ 5,000 inzuzo.
I-Akhawunti ye-Savings Education Cover (ESA) Imigaqo yokuKhutshwa
Imigaqo yokuhoxiswa kweekholeji kwi-Coverdell ye-ESA iwa phakathi kwendawo yeCandelo 529 kunye neGMA / i-UTMA.
Imali etyalomali ithathwa njengesipho kumntwana, kodwa ingafakwa kwenye i-beneficiary ukuba owokuqala akanakho iindleko zemfundo ezifanelekileyo kwiminyaka engama-30.
Kungcono, kodwa akufanele usebenzise le akhawunti kuphela kwiindleko zekholeji. Nangona awukwazi ukuyisebenzisa ukutya okanye iimpahla, njengoko unako ngeGMA okanye i-akhawunti ye-UTMA, ungayisebenzisa kwezinye iindleko zemfundo ngaphambi kwekholeji. Ezi ndleko zingabandakanya isikolo se-K-12 esikolweni sabucala, ukufundisa, iincwadi, iifom ye sikolo kunye ne-teknoloji (ikhompyutha okanye i-laptop).
Ngoko ke, ukuba unxibile kwimali kwaye ube ne-Coverdell ESA, unokube ngcono ukuba uthathe ukurhoxiswa kwi-akhawunti yesikolo esiphakeme esikolweni okanye kwiifomfomu zesikolo kunokusebenzisa imali ephakamileyo lakho. Ukuba imali isetyenziselwa "ukufaneleka" iindleko zemfundo, imali ingasuswa ngokupheleleyo.
Ukuba ayisetyenziselwa iinjongo zemfundo ezifanelekileyo, isabelo sokusasaza esichazela inzuzo sihlawuliswa kumxhamli (umntwana) njengenzuzo, kwaye iphantsi kwesigwebo esongezelelweyo se-10 sepesenti.