Ukuxhaswa kwabantwana kuthathwa njengomcimbi ongathathi hlangothi
Ngoba kutheni?
Khangela ngale ndlela: Ukuba uthathe unyana wakho okanye intombi yakho kwi-mall le ntambama ngeesibini izihlangu, awukwazi ukubiza ityala lokuncitshiswa kwentlawulo. Iindleko zomntu siqu, kwaye i-IRS ayinikeli ixabiso lokunciphisa irhafu kwiindleko zakho. Xa uhlawula inkxaso yenkxaso yabantwana , unikezela ngokuqinisekileyo ukuba "imali yesihlangu" kwixesha lakho elide kunokuba isitolo seesanti. Oku akukwenzi ukuba irhafu ithathwe. Akunandaba ukuba ngubani owamkela imali-uyaqhubeka nokuhlawula indlu, iimpahla kunye nezinye iimfuno zomntwana wakho.
Ngoko hayi, awukwazi ukukrazula ezo ntlawulo kwi-tax return yakho, kwaye yakho yangaphambili ayifuni ukubiza imali njengenzuzo. Umntwana wakho makangayifuni ibango, nangaphezulu kunokuba uya kufuneka abike isibonelelo sakhe kwi-IRS. Ukuxhaswa kwabantwana kuthathwa njengomcimbi ongathathi hlangothi. Njengoko i-IRS ibeka kwi-Publication 504, "Intlawulo yokuxhasa abantwana ayinakudalulwa ngumhlawuli kwaye ayihlawulwanga yintlawulo." Ngaphezu koko, "Xa ubala imali engenayo ukuze ubone ukuba ufuna ukufaka ifayile yokubuyiswa kweerhafu, ungafaki iintlawulo zenkxaso yabantwana ezamkelweyo."
Nguwo lo mgaqo nokuba awukwazi ukummangalela umntwana wakho njengomxhomekeke.
Ukutolika uMthetho weRhafu
Imithetho emibini yentela isebenza ngokubambisana ukufumana unyango lwerhafu lwenkxaso yabantwana. Ngakolunye uhlangothi, kunengqiqo ukulindela ukuba inkxaso yenkxaso ingaba yinkokhelo ehlawulwayo ngenxa yokuba umgaqo omnye uthi, "Imali engenayo ininzi ithetha yonke inzuzo evela kuyo nayiphi na into evela kuyo." Kodwa kukho imfuno ebalulekileyo.
Umgaqo opheleleyo kwiNkcazo yangaphakathi yeNgeniso yeCandelo le-61 (a) ufunda kanje: " Ngaphandle kokuba kunikwe ngenye indlela kule ngqangi , inzuzo engenayo ithetha yonke inzuzo evela kuyo nayiphi na into evela kuyo."
Kwaye oko kusizisa kumgaqo wesibili ekudlaleni apha-kukuba "ngaphandle kokuba kunikwe ngenye indlela" i-caveat. Ngenye indawo kwi-A ye-A ye-Internal Revenue Code, sifumana iCandelo 71, elijongene neentlawulo kunye nokugcinwa kweentlawulo ezihlukeneyo. Kwaye lo mgaqo uthi, "Imali engenayo yonke ibandakanya imali efunyenwe njenge-alimony okanye iintlawulo zokugcina ezihlukeneyo."
Iyaqhubeka ukubonelela ngaphandle kokuxhaswa kwabantwana: "Isiqendu (a) asiyi kusebenza kuloo nxalenye nayiphi nayiphi na intlawulo apho imigqaliselo yomtshato okanye isahlulo sokuhlukanisa ilungisa (ngokwemali yemali okanye inxalenye yentlawulo) njengesixa esihlawulelwa kwinkxaso yabantwana bomlingani ohlawulayo. " Ngamanye amazwi, inkxaso yenkxaso yabantwana ayifakiwe kwimali engenayo yomntu ofumana i-alimony okanye inkxaso yoqabane.
Ngenxa yokuba umntu ohlawula irhafu unokukhawulela kuphela imali efanelekileyo njenge- alimony , kwaye ngenxa yokuba inkxaso yenkxaso yabantwana ayibhekwa njenge-alimony, umntu ohlawula inkxaso yenkxaso yabantwana akakwazi ukukhupha ezo ntlawulo zokuxhasa abantwana njenge-alimony okanye njengenxalenye nayiphi na incitshulwa yentlawulo.
Yintoni eyenza ukuxhaswa kwengane yokuhlawula kwaye kungekhona i-alimony?
Kungokwemvelo ukulinganisa ukuhlawula ezo ntlawulo zenkxaso-mntwana oyenzayo njenge-alimony okanye ukugcinwa kwesondlo ngexesha lerhafu.
Musa ukwenza-i-IRS ilindele oku kwaye ihamba phambili kuwe.
Ikhowudi yentlawulo inemithetho yokubuyisela kwakhona efuna ukuba abakhokhi berhafu baxele ingeniso abaye bayichithwa kwimbuyekezo yangaphambili njenge-alimony ukuba kuvela ukuba iintlawulo zazingekho i-alimony nhlobo. Umthetho uquka imiqondiso ethile, efana neentlawulo ze-alimony eziphela ngokukhawuleza ngexesha elifanayo umntwana wakho omncinci uphahla isidleke kwaye akufuneki inkxaso yakho yemali. Ngokuqinisekileyo, oku kukhangeleka-mhlawumbi uhlawula i-alimony ukuze u-ex wakho abe ngumama wokuhlala ekhaya kunye nokupheliswa kwe-alimony xa kwakungekho mntu ufanele ukuba ahlale ekhaya. Isiganeko asiyi kubangela ukulungiswa komthetho we-alimony ngokwawo, kodwa inokutshintsha ifulegi kwi-IRS kwaye uya kubizwa ukuba uvelise amaxwebhu enkundla abonisa ukuba iintlawulo zazinjalo ngokuqinisekileyo.
Kwaye ukuba awukwazi, kuya kufuneka uphinde uphinde uhluthe iirhafu ezinokubuyiswa kweerhafu kwixesha elizayo.
Thatha ukuqapha
Kuhlala kusisilumko ukuqinisekisa ukuba umyalelo wakho wokuqhawula umtshato okanye umyalelo wesondlo wabantwana ucocekile ekubonakaliseni ubunjani naziphi na iintlawulo ozenzayo ngaphambili. Igosa elifanelekileyo liya kuqonda oku, kodwa ukuba ulawula ukuhlukana, qiniseka ukuba amaxwebhu afaka ulwimi olulungeleyo nangona kufuneka ube negosa lokuyihlolisisa ngaphambi kokufakela enkundleni. Ngaphandle koko, unokuphelisa ukulahlekelwa kwetyala elimthethweni lokunciphisa irhafu ukuba i-IRS igqibe isigqibo okanye i-oda ayicaci kwaye iintlawulo zingenokuba yinkxaso yabantwana.
Inkxaso Yomntwana Kwiimbuyekezo
Ukuxhaswa kwabantwana kunye neerhafu zisebenzisana ngendlela enye. Isebe leNondyebo liya kuhanjisa imali yokubuyiselwa kweerhafu evela kumntu osemva kwintlawulo yokuxhasa abantwana, ukuthumela imali esikhundleni somzali onokubambisana onelungelo lokufumana le nkxaso. Ngaphantsi kweNkqubo yeNgcaciso yeNondyebo, urhulumente uya kuhlawula imali yokubuyiselwa kweerhafu kwi-arhente yomntwana yokuxhasa abantwana, kwaye i-arhente iya kwenza ukuba imali ifike kumntwana. Le nkqubo igunyazisiwe yiCandelo leNgeniso yeNgxelo ye-Revenue section 6402 (c).
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.