Ukulingana komtshato kuzo zonke iindawo ezingama-50 kuneempembelelo zerhafu yengeniso karhulumente
"Ubomi buba lula," kusho uJason Dinesen, igosa elibhaliswe kwi-Indianola, IA.
Nguye umntu ongenisa irhafu ndiya kuyo nayiphi na ixesha ndinombuzo malunga nemiba yomtshato wesini. UDinesen uthe iifayile zerhafu ziya kuba lula kuba "akukho nto efana nomtshato wesini omnye." Abantu basenokutshata, okanye abatshadile. Ukusuka kwerhafu yerhafu, yile nto.
"Inzuzo enkulu kunazo zonke ukubuyiswa kwentlawulo yakho yentlawulo kuye kwalula," utshilo uNanette Lee Miller, uCPA, noJanis Cowhey, JD, bobabini beenkokheli zeNkcubeko yeNtsapho kunye ne-LGBT yeCommunity Marc LLP.
Ukuqhubela phambili, imbuyekezo yerhafu yonyaka we-2014 kunye nayo yonke imbuyekezo yentlawulo yerhafu iza kulungiswa kwaye ifakwe kwisinye sezinto zokutshata eziza kutshata ukuba abantu batshatile. Umbuzo ngoko uya kuba yintoni oyenzayo malunga nayiphi na ingxelo ebuyisiwe ngaphambili.
Sonke, iDinesen kunye ndiza kunye noluhlu lwezinto zonke zerhafu esifanele sizikhathalele ngenxa yesigqibo seNkundla ephakamileyo e- Obergefell v. Hodges (pdf).
UJason wandinceda ndibilise kwizinto ezintathu nje:
- Ukuphonononga ukuba imbuyiselo yerhafu yombuso wangaphambili.
- Sitshintsha irhafu yakho yerhafu yengxowa yokubamba ukutshata ibango.
- Khumbula ukubiza ukuba nayiphi na imali yokubuyiswa kwemali kwiimbuyekezo ezilungisiweyo kwimbuyekezo yerhafu yonyaka ozayo.
Kukho iingeniso zerhafu. UMiller noCowhey bathi:
- Izibini ezitshatileyo zesini ngokwazo ngoku zifanelekile kwiinzuzo zoKhuseleko lwezeNtlalo ezisekelwe kwimbali yomvuzo womlingane, kuzo zonke iindawo ezimashumi mahlanu.
- Bafanelekile ukuba bathathe ikhefu lokungabikho emsebenzini phantsi koMthetho wezeMpilo kunye neNyango yeZiko lokuNyango ukuze banakekele iqabane labo.
- Kwaye banelungelo lokufumana iinjongo zezilwanyana njengomlingane osinda.
Naliphi i-Federal Tax Issues?
Akufuneki kubekho nayiphi na imiba yerhafu eqhubekayo yokunyamekela, uJason wandixelela. Emuva ngo-2013, i-IRS yamemezela ukuba iyavuma ukuba yonke imitshato yemigqaliselo yerhafu yombuso kwi- Revenue Ruling 2013-17 ngokuphendula kwisigqibo seNkundla ePhakamileyo kwi-United States v. Windsor. Ngoko, ukususela ngaloolo xesha abantu abatshatileyo bodwa bafunwa ukuba bafake i-1040s njengabantu abatshatileyo.
Ngoko nayiphi na imiba kufuneka ibe kwinqanaba likarhulumente.
Ukuphononongwa kwakhona kweRhafu yeRhafu
Kwimeko apho umtshato wesini esifanayo uyaqatshelwa ngokomthetho, akufanele kubekho nayiphi na inguqu yerhafu. Kulezi zizwe, izibini ziza kufaka zombini i-federal and returns state njengabantu abatshatileyo. Ngoko akufanele kubekho nayiphi na imiba apha.
Kwiindawo apho umtshato ongowona wesibini ongaqatshelwa khona, apha sineentshintsho zerhafu. Ngokukodwa, sinethuba lokuchibiyela imbuyekezo yerhafu yombuso yangaphambili, ukuguqula isimo sokufakela nokuhlaziya irhafu.
Ukubuyiswa kwezibuyekezo ezilungisiweyo kuya kuba luncedo xa abantu befumana imali eyongezelelweyo evela kwilizwe. Ukuqhubela phambili, "ukuba babetshatile, fayili njengoko betshatile kwimbuyekezo yabo yerhafu ye-2014," kusho uMiller noCowhey.
Indawo elungileyo yokuqalisa inkqubo yokuhlaziya ibuyele ekubuyiseni kwe-federal (leyo ibhalwe ngokusetyenziswa komnye wesimangalo sokutshata), kwaye usebenzise oko ukulungiselela ukubuyiswa kwelizwe. Emva koko, thelekisa irhafu yentlawulo yelizwe (zombini omtsha, njengowatshatileyo, kunye nezimbini ezibuyiselweyo zangaphambili, njengoko zingatshatanga), kwaye uhlalutye umbahluko. Isaziso ukuba irhafu yakho yombuso iya kuba yinto ephantsi xa uphinde ufake ifayile yakho yokubuyiswa kwirejista.
"Gcina kancane kancane," Dinesen walumkisa, "ukubona ukuba kukho ukhokelo oluthile oluvela kwimeko yomzekelo, ngokulandelelana kwenkqubo." UMiller noCowhey bavakalisa le nkxalabo. "Kuza kubathatha ixesha elifanelekileyo ukuba liphumeze kwaye liyiqhube," bathetha, ngokubhekiselele kumasebe karhulumente ngeniso.
Inkqubo ecinga ngokubanzi kukuba iindawo ziya kulandela ezinye izinto ezenzileyo, kodwa asiyazi, kwaye iinkqubo zinokuba zikarhulumente ezahlukeneyo. "
Ndiyakuncomela oku kulandelayo. Singaba nezilungiso ezibhalwe kwaye zilungele ukuhamba, kwaye zibeke ezinye zigqityiwe ziphephe kubo emva kokuba urhulumente ekhupha izikhokelo zabo ukuze kube lula ukucwangcisa.
Jonga iNgxelo yeMilinganiselo
Ezinye zilandele imithetho ye-federal; Amanye amazwe anemithetho yawo. Umthetho wombuso wukuthi abantu baneminyaka emithathu ukususela kumhla wokugqibela wokufakela ukufakela ukubuyiswa okulungisiweyo kwaye bafumana imali yokubuyisela imali. Ngokomzekelo, ukubuyela kwerhafu ngonyaka ka-2012 kunomhla wokugqibela wokuqala ka-Aprili 15, 2013. Yongeza iminyaka emithathu, kwaye ngu-Aprili 15, 2016. Ngoko unyaka ka-2012 "unyaka ovulekileyo" kwaye ubuyiselwa kwakhona xa ulungiswa. Unyaka ka-2011 unzima. Ukuba umntu ufakwe ngomhla we-1 ku-Ephreli 15, 2012, umhla wokugqibela, ngoko imimiselo yeemingcele sele ivalwe, ekubeni impawu yeminyaka emithathu yayingu-Apreli 15, 2015. Nangona kunjalo, ukuba umntu wafaka isandiso, ngo-2011 bekuza kuba unyaka ovulekileyo wokubuyiselwa kwembuyekezo, kodwa kube ngo-Oktobha 15, 2015.
Ngulo mgaqo we-federal . Hlola kwisebe lakho lemali yengeniso ukuqinisekisa ubungqina bemiqathango yemimiselo yokubuyisela imali.
Ngaphandle kwemimiselo yemida:
- Ukuba ufake ibango elikhuselayo, ngoku unokufakela ukubuyiswa okulungisiweyo ukuze ufune ukubuyiselwa imali ngaphandle kokumisela imimiselo yemingcele. Oko kukuthi, ibango elikhuselayo likukhusele kumgaqo wokuphelelwa komda.
Ukubukela Naluphi na Ulwahlulo oluhlala ngonaphakade kwiCaryovers phakathi kwe-Federal and State
Kwiimeko ezinqabileyo, ukuba uye wafaka ukubuyiswa komtshato obusiniweyo kodwa ukubuyela kwimeko engatshatanga, kunokungafani nakwe:
- Isiseko kwii-IRAs ezingenanto,
- Ukulahleka kwemali,
- Isiseko kwipropati okanye utyalo-mali oluhanjiswe phakathi kwabatshatileyo, okanye
- Ukunciphisa ukulahlekelwa komsebenzi.
Ukuba awuyi kuhlengahlengisa, loo mali eyahlukeneyo yee-carryover iya kuhlala. Yenza ingqalelo nayiphi na ingxaki kwifayili yakho engapheliyo.
Ukuphononongwa kweeNkcazo zeNqanaba leRhafu leSizwe
Zintathu kuphela ezichasayo umtshato wesini esifanayo kunye nerhafu yelifa lelizwe. Kwaye kwakuya kuba iKentucky, Nebraska, kunye neTennessee, echazwe kum nguMiller noCowhey. Ngokukhawuleza, abathengi abanesiplani sokuhlala kufuneka "bangene kwaye babuke isicwangciso sakho," uMiller noCowhey bacebisa.
Kwaye, ngokuphindaphindiweyo, nabani na abathengi abadlulileyo kwiminyaka yamuva kufuneka bahlaziywe iirhafu zabo zeerhafu ukuze babone ukuba kukho ithuba lokubuyisela irhafu yentlawulo engaphezulu.
Ukuqwalasela ukuVimba
Abantu ngabanye bangathanda ukungenisa izibonelelo ezintsha zokubamba izibonelelo ukulungelelanisa iimeko zabo kwiimeko zesitshatileyo. Kodwa, uDinesen walumkisa, ngamanye amaxesha umntu ufuna ukukhutshwa okuphezulu okuvela ekubalweni okulinganayo. Ngoko le ngcebiso apha kukuhlaziya i-state level andholding and adjusting accordingly for the expected tax tax year 2015.
Hlola i-W-2 Ifom
"Bhekisise ngenyameko kwi-W-2 yabo," uMiller noCowhey bacebisa, "abanye abaqeshi abazange balungise ii-W-2 zabo kwaye baqhubeka bebandakanya iingenelo zomlingane njengomvuzo ohlawulwayo."
Lo mkhuba wokubandakanya iinzuzo zesini somlingani esifanayo njengoko umvuzo ohlawulwayo kufuneka umise ngo-2013 xa i-IRS ikhankanywe ngo- R173 . Leli thuba lokuba umntu ahlawule irhafu yerhafu engenayo imali kunye ne-FICA, kunye nomqeshi ukufumana isabelo sawo seFICA ehlawulwe ngaphezulu.
Cwangciso Ngaphambili
Ityala le- Obergefell lithetha ukuba abantu abatshatileyo besini esineziqabane zineentlobo ezifanayo zokucwangcisa irhafu, kunye nemivalo, njengemibhangqwana esatshatileyo.
Enye into, ukutyikitya irhafu yentela ehlangene iza kunye nezixanduva ezininzi kunye. "Xa usayine, uqinisekisa ukuba uyazi zonke izinto ezikuyo," uxwayisa uMiller noCowhey.
Kwiibini ezitshatileyo ngoku zingatshatanga, kuya kuba nengqiqo ukuphonononga zonke iintlawulo zerhafu kunye neengxaki zokutshata. UMiller noCowhey bachaze ezinye zeendawo apho ukukhetha ukutshata kunokufumana impembelelo enkulu yerhafu: ukuthatha ilahleko, umgaqo wokuthengiswa kwempahla, isikhokhwa sokwamkelwa, kunye nokuthengiselana kwamanye amazwe. Ukwamukelwa kweentengo zemboleko kubaluleke kakhulu. "Awukwazi ukuthatha i-credit xa ufumana umntwana womlingane wakho, oku kuma-dollar ayizinkulungwane ezilishumi elinesithathu," uMiller noCowhey bathi. Kodwa ukuba iqabane elifanayo lithatha umntwana ngaphambi kokuba litshatile, iqabane liyakwazi ukufumana imvume yokuthenga isikweletu.