Intlawulo yeRhafu yeeTyhuthi, ezeMbane kunye nezinye iindlela zokuThuthwa kweeFiel

Gcina ufike kwi-$ 4,000 kwiiTeksi kunye neNgxowa-mali yokuThuthwa kweThuthi

Abantu kunye namashishini athengisa i-brand new hybrid, i-electric okanye i-diesel fuel vehicle angasebenzisa "i-Alternative Vehicle Credit". Le mboleko yerhafu isebenza kwiimoto ezintsha kunye namaloli aqinisekisiwe ngetyala nge-IRS.

Inyekhelo yeThuthi yeThuthi yeMoto

Ukufumana iimoto ezithengiweyo emva okanye emva komhla kaJanuwari 1, 2006, ziya kufumana umvuzo-mboleko werhafu ukusuka kwii-400 ukuya kwii-4,000 zamawaka ngokusekelwe koqoqosho lwamafutha.

Inkokhelo yerhafu yerhafu yenye impela inxalenye yentlawulo ekhethiweyo yerhafu. Izibalo ziyinkimbinkimbi, kwaye ngethamsanqa awuyi kuba nako ukubala. Abavelisi bemoto kunye ne-IRS baya kuqinisekisa ubungakanani bemali yentlawulo yeemoto ezifanelekileyo.

IsiGaba sokuSebenza kweMoto yeThuthi yeMali

Imali yerhafu yerhafu yerhafu ingaba yimfutshane, ngokuxhomekeke kwimfuno yabathengi imoto emitsha exhaswa ngamafutha e- hybrid, e-electric, kunye ne-diesel. Uninzi lweemoto eziqinisekisiweyo zekhredithi ziimoto ze-hybrid. Kodwa i-credit itholakala kwiimoto zombane kunye neemoto ze-diesel usebenzisa ubuchwepheshe bokushisa obuphezulu. Intengo yeerhafu yentengo yerhafu iya kuqala ukunciphisa xa umenzi uthengisa izithuthi ezi-60,000 ezifanelekileyo. I-phaseout ivela kwinqanaba lomenzi. Iimpawu eziqhelekileyo ziyakwazi ukubona iikhredithi zabo zerhafu zinciphisa ngokukhawuleza kuneempawu ezidumileyo.

Nazi izihlandlo zexesha kunye nexabiso leedola yeerhafu yerhafu yerhafu.

"Abathengi banokuthi batye inani elipheleleyo lekhredithi evumelekileyo ukufikelela ekupheleni kwekota yokuqala yekhalenda emva kwekota apho umenzi erekhoda ukuthengiswa kwezithuthi ezingama-60 000. Kwikota yekhalenda yesibini neyesithathu emva kwekota apho ama-60,000 Isithuthi sithengiswa, abahlawuli berhafu bangabanga i-50 ekhulwini lekhredithi. Kwikota yesine neyesihlanu, abahlawuli berhafu bangabanga i-25 ekhulwini lekhredithi. - Ukususela kwi-IRS

Uya Kukwazi Njani Imali Yentlawulo Yentlawulo?

I-IRS iqinisekisile iintlobo ezahlukeneyo kunye nemodeli yesikweletu se-hybrid. Ezi zatifikethi zibonisa ixabiso elingu-dollar elithe xa kukho ityala lakho. Inkokhelo yakho yerhafu yeenqwelo zithuthi inokuthi iyancitshiswa ngemida ethile.

Ngaphansi kolawulo olukhutshwe yi-IRS, abenzi bemoto banokukhipha isatifikethi esibhaliweyo esichaza inani lemali ye-dollar yakho yerhafu. Izigunyaziso ze-IRS ukuba isatifikethi somenzi kufuneka sibe nezinto ezilishumi elinesithandathu :

  1. Igama, idilesi, kunye nenombolo yokuchongwa kwentela yomenzi,
  2. Yenza, imodeli, umzekelo weminyaka, kunye nolunye ulwazi lokuchonga imoto,
  3. Ingxelo yokuba isithuthi senziwe ngumenzi,
  4. Uhlobo lwekhredithi apho isithuthi sifanelekileyo,
  5. Isamba semali yeerhafu (kubonisa zonke iikhompyutha),
  6. Isilinganiselo esiphezulu semali yesithuthi sithuthi,
  7. Isithuthi se-inertia yesisindo sesithuthi,
  8. Uqoqosho lomzi wesithuthi,
  9. Ingxelo yokuba isithuthi siyavumelana nemimiselo yoMthetho woMoya ococekileyo,
  10. Ikopi yesatifiketi eso sithuthi siyahlangabezana nemigangatho yokukhishwa phantsi koMthetho woMoya ococekileyo,
  11. Ingxelo yokuba isithuthi siyavumelana nemithetho yolawulo lomgangatho womoya.
  1. Ingxelo yokuba isithuthi siyahambelana nemigaqo ethile yokukhusela imoto,
  2. Ingxelo ethi isithuthi sisebenzisa iteknoloji ye-hybrid (zombini ukushisa kwangaphakathi kunye ne-rechargeable energy storage system),
  3. Ingxelo ethi imoto idibana okanye idlulele imigangatho yemoto ekhutshwayo e-California ephantsi,
  4. Ubungqina bokuba isithuthi asigqithisi imigangatho yamandla.
  5. Isitatimende sePerjury ngolu hlobo lulandelayo: "Ngaphantsi kwezigwebo ze-perjury, ndivakalisa ukuba ndihlolisise le siqinisekiso, kuquka namaxwebhu ahamba kunye neyona nto engcono kakhulu yolwazi kunye nenkolelo yam, inyaniso echazwe ekuxhaseni esi siqinisekiso siyiyo, ichanekile kwaye ipheleleyo. "U

Ndiyakrokrela oku kuya kuba yirekhodi elide lerhafu. Ufanele ugcine le ngxelo yeerhafu ubuncinane iminyaka emine.

Indlela yokufanelekela iSibonelelo sokuThuthwa kweRhafu yeMoto?

Kukho iindlela ezintathu zokufumana ilungelo lokuthenga ngetyala lentengo:

  1. Ukuthenga isithuthi esifanelekileyo.
  2. Ukuthenga isithuthi esitsha, singasetyenziswanga.
  3. Isithuthi kufuneka sisetyenziselwe ukusetyenziswa kwakho okanye ukusetyenziswa kwezoshishino. Isithuthi akufanele sithengwe ngenjongo yokuyithengisa kwakhona.

Enyanisweni, kukho iindlela eziyisixhenxe zokufumana ilungelo lokuthenga ngetyala le-hybrid, kodwa ezi ziinkalo ezintathu ozozilawula. Eminye imigaqo ihambelana noqoqosho lwamafutha kunye nokusebenza kwamandla kwisithuthi. Ezi ezinye iikhrayitheriya zihlaziywa yi-IRS xa ziqinisekisa isithuthi esithile senye yemali yerhafu yerhafu.

Kumele uthenge isithuthi esifanelekileyo, kwaye isithuthi esifanelekileyo "kufuneka sibekwe enkonzweni" ngethuba lonyaka werhafu obiza ngalo ityala leerhafu. Ukufakwa enkonzweni kuthetha ukuba xa uhlala uyithatha isithuthi, ngokubhekiselele kuMark Luscombe, JD, CPA kunye nomhlalutyi werhafu oyintloko wecandelo le-CCH. Kumele uthathe ukuhambisa isithuthi emva koJanuwari 1, 2006.

Isiqulatho
Iimali zerhafu yeeNqwelo zeMoto: Iinkcukacha ezisisiseko kunye neZigqibo (iphepha 1)
Inyekhelo yeThuthi yeThuthi yeeThuthi: Imida, ayikho iCarryover, iikhompyutheni zerhafu (iphepha 2)
Uluhlu lwazo zonke izithuthi ezifanelekile kwiNkxaso-mali yeThuthi yeeMoto (iphepha 3)
Iziganeko zexesha lokuSebenza kunye neeRhafu zeeRhafu (iphepha 4)

Imida kwiNqwelo yeThuthi yeThuthi

Imali yerhafu yerhafu yerhafu yerhafu engabuyiselwa yerhafu. Ikhredithi iya kunciphisa umthwalo wakho werhafu yengeniso, kodwa ingezantsi kwezantsi. Ikhredithi ayiyi kunciphisa irhafu yakho encinane , ukuba oko kusebenza kuwe.

Utshintsho ngo-2008 kuphela : isiqendu se-AMT esinikezelwe njengenxalenye yoMthetho oQinisekisa ukuQiniseka koQoqosho uvumela ezinye iikhredithi ezingahlawulwanga ukuba zenze i-AMT ngo-2008.

Ukuba unelungelo lokufumana iirhafu ezininzi, kukho imigaqo ekhethekileyo yokumisela ukuba ityala liyithatha kuqala. Imali yerhafu yerhafu yerhafu ithathwa ngokugqibela emva kokuba zonke iikhredithi ezilandelayo zithathwe kwi-akhawunti epheleleyo:

Ngoko i-formula ye- credit card yakho yerhafu yeyona ndlela ilandelayo:

Inkokhelo yerhafu yengeniso rhoqo
unciphise inani lezinye izikwere zerhafu
nciphisa irhafu encinci yerhafu ibalwe phantsi kwemithetho ye- AMT .

Ngo-2008, iqhosha le- AMT elikhankanywe ngasentla likuvumela ukuba usebenzise enye yemali-mboleko yemoto ukucwangcisa nayiphi na amatyala e-AMT. Ikhredithi iya kuba yinkcitho yakho yengeniso rhoqo, kunye ne-AMT, ikhuphe ezinye iikhredithi zerhafu.

Akukho Carryover

Nawuphi na umthwalo werhafu oshiywe ngulo nciphiso iya kuba ngumda wecala ophezulu werhafu yakho yerhafu yemoto. Ukuba i-credit yakho yerhafu yerhafu igqithisile umlinganiselo wakho weedola, ubuninzi abuyi kubuyiselwa, kwaye bulahleka ngonaphakade. Umlinganiselo ongaphezulu awukwazi ukuqhutyelwa kwenye unyaka, okanye unikwe omnye umntu.

Isicwangciso seRhafu kwiMilinganiselo kwiNkcitho yeMatyala ye-Hybrid

Ukuba awukwazi ukusebenzisa yonke inkokhelo yakho yerhafu ye-hybrid, ndineendaba ezilungileyo kuwe. Kungenzeka ukuba ilungu lentsapho lithengele imoto. Isitshixo silandela umthetho, kwaye uqinisekisa ukuba umntu othengayo imoto unelungelo lokuhlawulwa kwentlawulo yokufumana inzuzo ngokugcwele ngetyala le-tax hybrid.

Umthetho unqabela abahlawuli berhafu ukuba bathenge isithuthi esitsha se-hybrid ngenjongo yokuthengisela imoto. Umhlawuli-ntlawulo kufuneka athenge i-car hybrid okanye iloli ngenjongo eqinile yokusebenzisa isithuthi ngokwayo. Ngoko ke, ndiya ku lumkisa malunga nokuthengisa kwakhona imoto okanye ukunika imoto njengesipho. Nantsi into endiyiphakamisayo okwenzayo endaweni yoko.

Umhlawuli werhafu nomthwalo ophezulu ohlawulwa irhafu kufuneka athenge enye imoto yemoto okanye iloli elifanelekileyo. Umhlawuli-ntlawulo uza kuba ngumnikazi wemoto, ubhalise imoto egameni lakhe, kwaye uya kuba noxanduva lwe-inshurensi, ukugcinwa kunye nezinye iimbopheleleko zobunini bemoto. Kodwa umrhafi uya kukuvumela ukuba usebenzise imoto, njengoko kuyimfuneko, ngaphandle kokukhululeka.

Umzekelo, uSara ufuna ukuthenga imoto entsha ye-hybrid, kodwa angasebenzisa i-$ 1,500 kuphela yeerhafu engama-3,000 ehlawuliswayo yerhafu yemoto. Umntakwabo uSteven unelungelo elikhulu lokuhlawula irhafu kwaye unokufumana inzuzo yemali epheleleyo yerhafu yerhafu yemoto.

USteven kufuneka athenge imoto ye-hybrid ukuze ayisebenzise, ​​kodwa vumela uSara ukuba akhokhe imoto njengoko efuna yona. Ngaphandle kweemeko kufuneka uSteven athengise okanye anike imoto kuSara.

Umthetho werhafu unokuvumela umntu ohlawula irhafu ukuba aqeshe isithuthi esifanelekileyo. Ukuqeshiswa kwakuza kuba yithuba elingekho ngaphantsi "kobomi boqoqosho bonke bezithuthi." Umzekelo, uSteven (ukusuka kumzekelo ongentla) unokubhala phantsi isivumelwano sokuqeshisa apho aqeshisa khona uSara imoto ye-hybrid "yonke impilo yobomi bezithuthi." Ngesivumelwano esinjalo sokuqeshisa ixesha elide, uSteven uza kugcina ubunikazi obugcweleyo bemoto ye-hybrid, kwaye uSara wayeza kukhishisa kuphela. Nangona kunjalo (kwaye le nto inkulu kodwa), ndiya kukulumkisa ukuba ulinde ukuba i-IRS ikhuphe imimiselo ukutolika lo myalelo werhafu omtsha ngaphambi kokungena kuloo lungiselelo, ukuze uqiniseke ukuba uvumelekile ukuba usebenzise inqobo enye imoto yentlawulo yemboleko.

Xa ndicebise esi sicwangciso kuCCH umhlalutyi werhafu waseMark Markcombe, waphendula wathi, " Mhlawumbi siya kufuneka silinde imigaqo [IRS] yokucacisa oku. " Ndiyavuma. (Qaphela: ekugqibeleni ndiyihlolisisile, i-IRS ayikhiphi imigaqo yesinye isithuthi semali.)

Ukuphinda kwakhona: Isohlwayo ngokuthengisa i-Car Hybrid yakho yokuqala

Umthetho omtsha werhafu yeerhafu yerhafu yerhafu ifuna ukuba abakhokhi berhafu bavuselele i-credit hybrid yerhafu xa bephinde bathengise i-car hybrid okanye iloli. Iinkcukacha ezongezelelweyo ziya kunikwa yi-IRS xa zikhupha imimiselo ukutolika nokuphumeza lo myalelo werhafu omtsha. Okwangoku, ndiyakumcebisa ngokuthengisa, ukuqeshisa okanye ukunikezela ngeemoto ze-hybrid kude kube sifike ukuba sifumana ixesha elingakanani ukugcina imoto.

Amashishini amancinci angasebenzisa iRhafu yeThafu yeMali

Ikhredithi yerhafu ye-hybrid iyafumaneka kubo bobabini kunye namashishini, kuquka abantu abaqeshwe ngabanye. Abanikazi bezentengiselwano bajwayele ukunciphisa impahla yabo yezoshishino, ngamanye amaxesha bathabatha inqununu yeCandelo 179 ukuhlawula ezinye okanye zonke iimpahla zabo ngonyaka wokuqala wokusetyenziswa.

Isiseko seendleko kwinqwelo ye-hybrid kufuneka ncitshiswe ngumlinganiselo ovumelekileyo werhafu yerhafu ye-hybrid. Emva kokuba isiseko seendleko siyancitshiswa, isiseko esisele sinokuhlaziywa okanye sithengiswa njengeCandelo 179.

Isiqulatho
Iimali zerhafu yeeNqwelo zeMoto: Iinkcukacha ezisisiseko kunye neZigqibo (iphepha 1)
Uluhlu lwazo zonke izithuthi ezifanelekile kwiNkxaso-mali yeThuthi yeeMoto (iphepha 3)
Iziganeko zexesha lokuSebenza kunye neeRhafu zeeRhafu (iphepha 4)

I-Internal Revenue Service iqinisekisile izithuthi ezininzi njengoko zifanelekile ngenye yemali yerhafu yerhafu. Le mboleko yerhafu ifumaneka ekuthengeni i-hybrid esebenzayo, i-electric, ne-diesel imoto kunye namaloli. I-IRS iqinisekisile ubuninzi bemali yentlawulo yerhafu yezithuthi ezi zilandelayo:

Uya kuphawula ukuba imizekelo emininzi ye-2005 iqinisekisiwe ngetyala le-yerhafu ye-hybrid. Ukuba uthenge u-hybrid ka-2005 okanye ngaphambi koDisemba 31, 2005, ufanelekile ukuchithwa kwamafutha ahlambulukileyo, kodwa kungekhona kwi-credit card entsha. Nangona kunjalo, ukuba uthenge i-hybrid ka-2005 okanye emva komhla kaJanuwari 1, 2006, uya kufaneleka kwi-credit hybrid yesikweletu kodwa kungekudala ukuxothwa kwamafutha okucocekileyo.

Isiqulatho
Iimali zerhafu yeeNqwelo zeMoto: Iinkcukacha ezisisiseko kunye neZigqibo (iphepha 1)
Inyekhelo yeThuthi yeThuthi yeeThuthi: Imida, ayikho iCarryover, iikhompyutheni zerhafu (iphepha 2)
Uluhlu lwazo zonke izithuthi ezifanelekile kwiNqwelo yeeMoto eziNye (iphepha 3)
Iziganeko zexesha lokuSebenza kunye neeRhafu zeeRhafu (iphepha 4)

Inye yemali yentlawulo yemoto iya kuqalisa ukuphuma emva kokuba umenzi uthengise izithuthi ezingaphezulu kwama-60,000.

"Abathengi banokuthi batye inani elipheleleyo lekhredithi evumelekileyo ukufikelela ekupheleni kwekota yokuqala yekhalenda emva kwekota apho umenzi erekhoda ukuthengiswa kwezithuthi ezingama-60 000. Kwikota yekhalenda yesibini neyesithathu emva kwekota apho ama-60,000 Isithuthi sithengiswa, abahlawuli berhafu bangabanga i-50 ekhulwini lekhredithi. Kwikota yesine neyesihlanu, abahlawuli berhafu bangabanga i-25 ekhulwini lekhredithi. - Ukususela kwi-IRS

Ngokusekelwe kwidatha yokuthengisa, i-IRS ibeke ixesha lokuhamba kwinqanaba lezithuthi ezilandelayo.

IsiGaba seMoto ne-Mercury hybrid izithuthi

Uqala : Epreli 1, 2009.
I-100% yemali-mboleko : kwiimoto ezifanelekileyo ezithengwe ngaphambi ko-Ephreli 1, 2009.
Iingxowa-mali ze-50% : kwiimoto ezifanelekileyo ezithengwe phakathi ko-Aprili 1, 2009, kunye ne-Septemba 30, 2009.
I-25% yemali-mboleko : kwiimoto ezifanelekileyo ezithengwe phakathi kwe-Oktobha 1, 2009, kunye no-Matshi 31, 2010.
0% yeentengo zemali : izithuthi ezathengiweyo ngo-Ephreli 1, 2010, okanye kamva.

Nazi ixabiso lemali ye-50% yeemoto zeFransi ne-Mercury ezithengiwe ukususela ngo-Ephreli 1, 2009, ngo-Septemba 30, 2009:

Nazi ixabiso le-25% yeenqwelo zentengo yeFransi neyeMercury ezithengiwe ukususela ngo-Oktobha 1, 2009, kunye no-Matshi 31, 2010:

IsiGaba seMoto se-Hybrid car

Uqala : Januwari 1, 2008.
I-100% yemali-mboleko : kwiimoto ezifanelekileyo ezithengwa ngaphambi koJanuwari 1, 2008.
Iingxowa-mali ze-50% : kwiimoto ezifanelekileyo ezithengwe phakathi kukaJanuwari 1, 2008, kunye noJuni 30, 2008.
I-25% yemali-mboleko : kwiimoto ezifanelekileyo ezithengwe phakathi kukaJulayi 1, 2008, kunye neDisemba 31, 2008.
0% yemali-mboleko : izithuthi ezithengiwe ngoJanuwari 1, 2009, okanye kamva.

Ikhredithi yerhafu ye-hybrid yerhafu yamaxabiso e-Honda hybrids

Nazi izixa-mali ze-50% ngoJanuwari 1, 2008, ngo-Juni 30, 2008:

Nazi izixa-mali ze-25% ngoJulayi 1, 2008, ngo-Disemba 31, 2008:

IsiGaba sokuSebenza ngeToyota kunye neLexus

Uqala : Oktobha 1, 2006.
I-100% yemali-mboleko : kwiimoto ezifanelekileyo ezithengwe ngaphambi ko-Oktobha 1, 2006.
Iingxowa-mali ze-50% : kwiimoto ezifanelekileyo ezithengwe phakathi kwe-Oktobha 1, 2006 kunye noMatshi 31, 2007.
I-25% yemali-mboleko : kwiimoto ezifanelekileyo ezithengiweyo phakathi ko-Apreli 1, 2007 no-Septemba 30, 2007.
0% yemali-mboleko : izithuthi ezithengiwe ngo-Oktobha 1, 2007, okanye kamva.

Intlawulo yeerhafu ye-tax hybrid ixabiso lemali yeeToyota kunye neLexus zithuthi

Nazi i-50% yemali yemali ye-1 Oktobha, 2006 ukuya kuMashi 31, 2007:

Nazi izixa-mali ze-25% ngo-Apreli 1, 2007 ukuya kuSeptemba 30, 2007:

Isiqulatho
Iimali zerhafu yeeNqwelo zeMoto: Iinkcukacha ezisisiseko kunye neZigqibo (iphepha 1)
Inyekhelo yeThuthi yeThuthi yeeThuthi: Imida, ayikho iCarryover, iikhompyutheni zerhafu (iphepha 2)
Uluhlu lwazo zonke izithuthi ezifanelekile kwiNkxaso-mali yeThuthi yeeMoto (iphepha 3)
Iziganeko zexesha lokuSebenza kunye neeRhafu zeeRhafu (iphepha 4)