IsiPhumo soRhafu sineenxalenye ezininzi zokuhamba
Akumangalisi-kuba iintlawulo ziyinkimbinkimbi, emva kwayo yonke into-ibhilikhi ishiya abaninzi baseMerika bekhanda iintloko zabo, bazibuza ukuba zeziphi utshintsho ziza kuthetha kubo.
Ngaba baya kugqiba ukuhlawula ngaphezulu kwiirhafu, okanye ngaphantsi?
Kuyaxhomekeka. Ngaphandle kwegama, umrhumo weerhafu awunayo i-tax-cross-board cut cut, kwaye impembelelo yayo kwiintlawulo zakho ixhomekeka kakhulu kwiimeko ezithile. Abantu ababini abafumana umvuzo omnye-dollar bangafumana i-Tax Cuts and Jobs Act bawachaphazela ngokwahlukileyo, ubuncinane ukuba ngaba babekugqithisa kwifom yangoku.
Isiseko seSicwangciso seRhafu se-GOP
Isicwangciso serhafu seNdlu siquka utshintsho oluninzi, kodwa ezi zizinto eziphambili kwiifayile zabanye:
- Iibhanki zerhafu zerhafu zombuso ziza kuncitshiswa zibe zine, ngoko ke izithuba zokufumana umvuzo ngamnye ziza kuguqulwa.
- Ukuncitshiswa okuqhelekileyo kuya kuphindwe kabini.
- Ukuxolelwa komntu kuya kupheliswa.
- Ikhredithi yentlawulo yomntwana iya kunyuka, kunye nekhredithi enxulumene neentsapho ezixhomekeke kwinyanzelo izongezwa kubaxhomekekanga abangabantwana .
- Iintlawulo ezingamanani ezininzi kunye nokuncitshiswa ziya kupheliswa, kubandakanywa irhafu yengeniso kunye neengeniso zentengiso zengingqi, kunye nezo zindleko zonyango, i- alimony , kunye nomdla wemali mboleko. Isicwangciso sichaza ukukhawulelwa kwintsharensi yokutsalwa kwemithwalo yemali.
- Isicwangciso esicetywayo siya kuphelisa enye irhafu yerhafu.
- Iya kuphelisa intela ye-federal estate tax ... Ekugqibeleni.
Kodwa ezinye izinto zihlala zifanayo:
- Umthetho-mthetho awuyi kwenza nayiphi na utshintsho kwimali echithwayo kwi-401 (k) isicwangciso somrhumo (njengokuba bekucetywayo ngaphambili).
- Ikhredithi yerhafu yengeniso ayifumanekanga.
- Imiqathango yoMthetho wokuNakekelwa ongenakunqwenelekayo ayiyi kuguquka.
Oku kuya kuthinta njani abahlawuli berhafu abaphantsi?
Ewe, into eninzi yokuyifumana. Nentsapho encinane engenayo imali engenako ukukhathalela kakhulu malunga neminye imiqathango yerhafu encinane okanye iinguqu ezicetywayo kwerhafu yezindlu, zombini ezichaphazela iifayile ezinobuncwane.
Ngakolunye uhlangothi, utshintsho kwiibhanki zerhafu , ukuchithwa okuqhelekileyo, kunye nokuxolelwa komntu ngamnye kunokuchaphazela enkulu imeko yerhafu. Siza kusebenzisa umzekelo ukubonisa ukuba ezo zinguqu ezinkulu ziyakuchaphazela njani umfaki werhafu.
Masithi uYohn, umhlawuli-ntlawulo omnye, ufumane i-$ 16,000 ngonyaka odlulileyo. Njengoko umgaqo werhafu okwangoku uhleli, oko kuya kumbeka kwibakethi yentela ye-15%. Wayeza kuhlawula ipesenti ezili-10 kwingeniso yakhe ukuya kwi-$ 9,325-i-bracket ye-10 yepesenti ekhoyo ngoku, kwaye i-15 ekhulwini iya kufikelela kwi-16,000 yenzuzo. Le yile ntlawulo ebalulekileyo yerhafu ye-$ 1,933: i-$ 932 kwi-$ 9,325 yokuqala, kunye ne-1,001 ye-R6,675 yemali eyi-$ 6,675.
Isicwangciso serhafu esitsha sibonelela i-bracket ye-12 yeepesenti yemali ukuya kwii-45,000 zamaRhafu kwiifayili ezingatshatanga. Eli ngoku libheksi yentela ephantsi kakhulu, ngoko kusebenza kuyo yonke ingeniso kaYohn. Umrhumo wakhe werhafu uza ku- $ 1,920 xa kuthelekiswa ne -1,933 yeedola , ngoko akukho tshintsho oluphawulekayo.
Kodwa oku akuthathi kuthathe ixabiso lokuncitshiswa eliqhelekileyo! Ngaphantsi kwemiqathango yesicwangciso serhafu, uJohn akayi kuhlawula irhafu kwi-12,000 yokuqala ye-$ 000 (inani elincetywayo lokuncitshiswa eliqhelekileyo kwiifayile ezifanayo). Emva kokuncitshiswa okuqhelekileyo, ingeniso yakhe engenayo yerhafu ingama $ 4,000 kuphela, nto leyo ithetha ukuba irhafu yakhe iyasebenza kuphela kuma-480 amawaka (i-12 ekhulwini yee-4,000 zamaRandi). Ngokuthelekiswa, uJohn ngoku ufumana ukuncitshiswa okuqhelekileyo kwe-$ 6,350, oku kuthetha ukuba uza kuhlawula irhafu kwi-9,650 yeeyure (i-16,000 zama-dollar ngaphantsi kwexabiso lakhe lokuncitshiswa kwe-$ 6,350). I-bill yayo yerhafu epheleleyo iya kuphuma kwi-980 yeeyure: i-932 i-dollar okanye i-10 ekhulwini ye-$ 9,325 yokuqala, kunye ne-48 okanye i-15 ekhulwini ye-325 ye-balance balance.
Isiphumo sokugqibela kukuba uJohn uphuma phambili phantsi kwemiqathango yerhafu yeerhafu entsha: Ngenxa yokuguqulwa kwinqanaba elincinci, uya kuhlawula ama-480 ephantsi kwesi sicwangciso esitsha, xa kuthelekiswa ne -980 ye-$ phantsi kwesakhiwo serhafu esele sikho.
Kodwa asikwenziwanga. Ukhumbule ukuba ukuxolelwa komntu siqu okuza kupheliswa yi-bill bill entsha? Ngaphantsi komthetho werhafu okhoyo, uJohn uya kuba nako ukunciphisa imali engenayo engenayo engenayo ngentlawulo engaphezulu kwee-4,050 zamaRandi ngokufaka isicelo sokuzikhululwa kwakhe. Njengoko kumi ngoku, uya kuhlawula irhafu ngexabiso leepesenti ezili-10 kwi-$ 5,600 kwimali engenayo: i-$ 9,650 ngaphantsi kwe-$ 4,050 eyongezelelweyo yokukhululwa. Ityala lakhe elingu-980 yerhafu lihla ukuya kuma-560.
Ngoko ke uhlalutyo lokugqibela: Ngaphantsi komthetho werhafu wangoku, uJohn uhlawula i-$ 560 kwimali yentlawulo yombuso. Ngaphantsi kwecwangciso yerhafu ecetywayo yeNdlu, uhlawula i $ 480 . Ngoko ibhili-mali iyisindisa i-$ 80 ngonyaka. Le nto ayiyiyo imvula enkulu, kodwa kumntu ofumana kuphela i-16,000 zamawaka ngonyaka, akuyiyo into yokukhwaza.
Le yiprogram entsha yerhafu-abaxhasayo bathi inkokhelo ehlawulwa ngabaninzi abahlawulileyo. Kwaye abo bafumana imali engaphantsi kwe-deduction epheleleyo yexabiso eliyi-12,000 yeeRhafu baya kuwela kwi-bracket yerhafu, kwaye bebengayi kubakho naliphi na irhafu.
Kuthiwani Ngeentsapho?
Ewe, konke oku kukholelwa ukuba uYohane akafanelanga nayiphi na iirhafu. Kuthekani ukuba unomntwana oxhomekeke kuyo ukuze anikwe ityala letyala lomntwana?
Ikhredithi yengxowa yomntwana okwangoku i-$ 1,000 ngomntwana oneminyaka engaphantsi kwe-17. Isicwangciso serhafu se-GOP siphakamisa ukufikelela kuma-1,600 kumntwana ngamnye, ukwanda kwama-600. I-$ 1,000 yokuqala ihlala ibuyiselwa njengoko ihlala ikhona. Oku kuthetha ukuba umzali onelungelo lokuhlawulwa kwentela uza kufumana imali evela kwi-IRS i-$ 1,000 kumntwana ngamnye oxhomekeke kuye angabanga. Ukuba ibhaso yerhafu kaYohane yayingama-$ 480 kwaye inokuthi ityalale ngomntwana omnye, inxalenye eyimbuyiselo eyimali eyi-1 000 iya kusula loo matyala kunye nethamsanqa uJohn uya kugqiba ukuba akayi kuhlawulwa i-IRS nantoni na. Uya kufumana imali eyi-520 yokubuyisela imali.
I-$ 600 eyongezelelweyo ayihlawulwanga, nangona kunjalo, ngoko uYohane wayengenakufumana isheke kwi $ 1,120-ibhalansi yokuqala ye-520 ye-credit kunye nekhredithi eyongeziweyo. I-IRS iya kugcina loo nxalenye yembuyiselo phantsi koMthetho wokuThuthwa kweRhafu kunye neMisebenzi.
Ngaloo mihlakelo yabantu ...
Ngoku masithi uYohn usetshatile kwaye unezingane ezine. Ufumana i-$ 50,000 kule meko kwaye iqabane lakhe lifumana i-25,000 yeeRhafu kwiholo elingama-75,000. Oku kusenza kubakhonkethi yentela ye-12 ekhulwini phantsi kwebhiliphu ecetywayo ngenxa yokuba le bhanki ifikelela kwii-90,000 zamawaka kwimali ehlangene. Ngaphantsi komthetho wangoku, babekhokha ipesenti ezili-15 kwerhafu.
Kodwa balahlekelwa yizo zizathu ezine zomthetho phantsi komthetho omtsha, omnye ngamnye kubantwana babo, ngokulinganiselwa kwi-16,200 zamaRandi. Ngoko uYohn kunye nomlingane wakhe baya kugqiba ukuhlawula irhafu kwii-16,200 zamaRandi ngaphezulu kwimali engenayo. Ewe, banokufumana i-$ 6,400 e-$ 1,600 ngomntwana ngamnye-kubonga kwirejista yentlawulo yabantwana. Ngoko imeko yerhafu jikelele ingalindeleka ukuba iphuculwe, ngokukodwa, phantsi kwemiqathango yowiso-mthetho weNdlu.
IYiphumo likaYilwayo kwiBanga eliphakathi
Abahlawuli-ntlawulo bemihla-mbambano akufanele bahambe kakubi phantsi kweenguqu ezicetywayo zeNdlu, nokuba njalo. Kodwa kwakhona, kuxhomekeke kwiimeko ezizimeleyo.
Izibalo kwiibhanki ezintsha zerhafu zininzi zisebenza ngendlela efanayo njengoko zenzelwa abahlawuli berhafu abaphantsi. Iiparameters ezintsha zemivuzo zinciphisa ipesenti yeerhafu kwiifayile ezininzi eziphakathi. Ibhonksi yeerhafu yeepesenti ezingama-25 iqala ngokuqala kwiifayile ezingenanto kunye nemali engama-37,951. Ngaphantsi komthetho omtsha, banokufumana i-$ 45,001 ngaphambi kokuzifumana kule bhokisi.
Kodwa ipesenteji ephakamileyo yabahlawuli berhafu baye batyhila ngokubhaliweyo ukuba bathathe ihlomelo zabo kunokuba bathathe ukutsalwa okusemgangathweni kwimo yabo yokufakela, kwaye uMthetho woNgeniso lweRhafu kunye neMisebenzi ungagqiba ukubaphazamisa kule nkalo.
Ngaphantsi komthetho werhafu okhoyo , iindleko zabo ezithintekayo ziyakudlula ekuncitshweni kwazo, okwenza kube lula ukuba bafumaneke. Oku kusenokutshintsha kakuhle kuba ukuchithwa komgangatho ophakanyisiweyo okuphantse kuphephe ngokuphindaphinda kabini kwisicwangciso serhafu esele sikho. Umhlawuli-ntlawulo omnye owayedla ngo-12,000 weedola kwiingqununu ezizenzekelayo uza kuzifumana kwiimeko ezintle kwiimeko zerhafu phantsi kwesi sicwangciso esitsha.
Kodwa umntu oye wabiza i-$ 15,000 kwiingxowa-mali ezizenzekelayo uzakufumana uhlawula irhafu kwi-3,000 eyongezelelweyo yeeRandi ukuba ukhetha ukubiza inqanaba elincinci kunokuba lithathwe. Kwaye mhlawumbi ingayi kuvuna ukulingana kwentela phantsi kwesi sicwangciso esitsha ngenxa yokuba ukunyuswa komgangatho ophezulu kwintsebenziswano kunye nabo bonke abo balahlekelwe yerhafu. Khumbula, umrhumo weerhafu weNdlu uthathe iinqununu zentlawulo karhulumente kunye nezinye iirhafu zendawo, kunye nokuncitshiswa kweendleko zonyango, i-alimony, kunye nomdla wemali mboleko kwabanye.
Aba bahlawuli berhafu banokuphelisa ukuba bancinci endleleni yokuncitshiswa. Ingcamango kukuba ukunyuswa komgangatho ophezulu kwenzelwe ukuba kulungelelanise, kodwa ngaba kuya kwenene?
Ekuqaleni, ukuncitshiswa kweerhafu zepropati kwakuza kubanjelwa, njengenxalenye yokupheliswa kweentlawulo zentlawulo karhulumente kunye nendawo. Kodwa oku kudibene nokuchasene kakhulu kumalungu omthetho. Ukuncitshiswa kwentlawulo yepropati kuhlala, nangona ngoku kuya kuphuma kwi $ 10,000. Izihlomelo zerhafu yengeniso karhulumente kunye neentlawulo zentengiso zendawo zingaphantsi kwesicwangciso se-GOP, nangona kunjalo, kwaye oku akuhlali kakuhle kunye nabanye abameli, ngakumbi abo bamelayo apho iirhafu ziphezulu. Banikezela ngokuncitshiswa okukhulu kubemi belizwe ezifana neNew York neNew Jersey, kunye neRiphabhliki bathi abahlali bale mimandla babeza kubandlululwa ngokufanelekileyo ngesicwangciso esitsha se-GOP. Ukuncitshiswa kwabo ngokwemigaqo kuya kuthinteka kwaye kuncitshiswe kakhulu.
Umgca wokugqibela kukuba zonke ezi zinto zilahlekile ziyakongeza kwizinto ezininzi ezingenakudalulwa ixesha elide, mhlawumbi ngaphezu kokuncitshiswa komgangatho ngamnye kwisimo ngasinye sokufakela. Oku kungashiya iifayile eziphezulu kunye nephakathi ezihlawula ngaphezulu, ngokukodwa abo bahlala kwiindawo ezibeka iirhafu zaseburhulumenteni nakwiindawo zendawo.
Ngaloo nto ivuselelwe ngetyala lekhredithi yomntwana , abafumene abangaphezulu-mali abaphakathi baya kuwufumana phantsi kwemiqathango yecala yetyala leNdlu. Okwangoku, ityala liqala ukuphuma okanye ukunciphisa kwimali engama-75,000 okanye ngaphezulu. UJohn kunye neqabane lakhe babeya kwenza nje phantsi kocingo ukuba bafune inkokhelo epheleleyo. Ibhili entsha entsha inyusela lo mda ukuya kwii-115,000 zamawaka, ukuvumela iintsapho ezingaphezulu-ntlawulo eziphakathi-mali zisebenzise ngokugcwele i-credit.
Ingaba umntu ohlawula umrhumo werhafu ophakathi okanye ulahlekelwe phantsi kweenguqu ezicetywayo? Kuyaxhomekeka. Ngaba unabantwana? Zingaphi? Ingaba wayebhenela amaninzi athatywayo ayeza kupheliswa ngoku?
Impembelelo Yowilwayo kwi-Earners ephezulu
Abachasene noMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi bathi iyanceda abacebileyo. Kwaye kwezinye iimeko, oko kuza kubonakala kuyinyani.
Uninzi lwaba bahlawuli berhafu baya kusala kwi-39.6 ibhakhi yerhafu egcinwe kubaphathi abaphezulu. I-bracket iya kuhlala ikhona. Ngoku iqalisa ngemali engama-418,401 ayi-single filers. Umrhumo omtsha werhafu okhulayo ofikelela kwii-500,000 zamaRandi, okanye i-$ 1 yezigidi kubahlawuli berhafu abatshatileyo kunye nokufaka iintlawulo ezihlangeneyo. Ngoko, ewe, abanye abathengi berhafu baya kuphumla apho.
UMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi uphinde ulahlekelwe yerhafu encinane engabonakaliyo yerhafu , okwangoku ihlaba abahlawuli berhafu abaninzi abafumana i-$ 200,000 okanye ngaphezulu konyaka. I-AMT yaqala ukuphunyezwa ngokutsha ngo-1970 ukukhusela abazuzi bemali ephezulu ekubanjeni ininzi yemali yokuncitshiswa kweerhafu kunye neengxowa-mali ukuze banciphise ngokunyanisekileyo uxanduva lwabo lwerhafu. Bazuza ngaphezulu, ngoko bachitha ngaphezulu ngokunyuka kwiindleko zerhafu. Le yerhafu "yerhafu," njengoko kungenjalo-ngoko-kuthiwa yabizwa ngothando, ithatha ngokugqithiseleyo ininzi yalezo zithintelo kunye neengxowa-mali kwaye ibuye ibuyisele kwimali engenayo ehlawulwayo kulabo abaphantsi kwayo kuba bafumana imali ephezulu. Kodwa iBhili yeNdleko iyachithwa irhafu yerhafu, ukwenzela ukuba abaphathi abaphezulu baphinde babuyele ekubanjeni zonke ezo zithintelo.
Ababutyebi mabafanele ukukhawuleza ukuba badlulise iindawo zabo ezinkulu kwiindlalifa zabo zerhafu. I-bill ye-GOP yentlawulo ekugqibeleni izakuphelisa irhafu yentlawulo yaseburhulumenteni , eyathi yathintela kuphela abacebileyo baseMerika. Ngomhla ka-2017, iindawo ezixabisekileyo ezingaphezulu kwe-5.49 yezigidi zimele zihlawule irhafu ye-federal kwixabiso lazo kulo mda. Ngokuqinisekileyo, oku kuphuma malunga neepesenti ezingama-0.2 zeendawo zonke. Abahlawuli berhafu abaphantsi kunye nabangaphakathi bahlala benqabile le ntlawulo ukwenzela ukuba akukho tshintsho olukhulu kubo apha. Kodwa ngoku abantu abacebileyo banakho ukuyeka ukunxulumana neentlawulo zerhafu, nabo.
Irhafu yentlawulo ayinakuhamba ngokukhawuleza, nangona kunjalo. Ukupheliswa kwayo akuyi kucwangciswa ngowe-2024, kodwa okwangoku, ukuba i-exemption amount of $ 5.49 yezigidi iza kunyuka ukuya kwii-10 ezigidigidi zeedola, ukugcina amaziko amakhulu kakhulu eninzi kwimali yentlawulo.
Akuwona onke amazulu aseLwandle oTyebileyo
I-bill ye-GOP yerhafu iphinda iphelise ukukhutshwa kwee-akhawunti zonyango zoncedo. Le yerhafu yerhafu eye yazuza kubahlawuli berhafu abaninzi. Ngokuqinisekileyo, iifayile ezingenayo imali engenayo zifuna ukukhutshwa kunokuba nayiphi enye iqela lentlawulo, kodwa abayi kukwazi ukuyenza kwakhona xa iBhili yeNdlu iya kudlula.
Kwaye ukuhluthwa kwemithwalo yomhlalaphantsi kwenzelwe ukucinywa phantsi kwelo bhili entsha. Njengoko kumile ngoku, iitaliti zemali ezibolekwa kwi-$ 1 yezigidi zifanelekile ukukhutshwa. Umthetho omtsha udibanisa ukuba kwisiqingatha ukuya kuma-500,000. Omnye unokucingela ukuba nabani na i-dollar 1 million dollar okanye imali ephezulu yokubolekisa imali, kodwa uya kuhlawula irhafu ngaphezu kwengeniso yakhe ngenxa yokuba unokufuna ukufunyanwa kwemali kwi-$ 500,000 yokuqala yelo tyala ngoku.
Kwenzeka ntoni emva koko?
Akukho nanye kula tshintsho yinto eyenziwe ngayo nayiphi na indlela yokucinga. Isenzo serhafu esitsha singabangela ukuwa kwezoqoqosho, ngoko ke kulindeleke ukuba kudibaniswe nento efanelekileyo yokuchasana. Abaqapheli bathi iza kuhlawula i-US i-$ 440 yezigidigidi zemali kwimali kwiminyaka yokuqala eyi-10 yedwa. Oku kunokuba yintlekele ukuba akukho nakwezinto ezinqamlekileyo kwiimali zorhulumente. Yaye ukuba kukho ukunciphisa ukuchitha imali, iiprogram eziphambili zabampofu zinokuchaphazeleka kakubi okanye zipheliswe ngokupheleleyo.
Umthetho oselwayo-mali uzayo ukuya kwi-Senate, kwaye ukunyanzelisa izinto, i-Senate kulindeleke ukuba ikhulule isicwangciso sayo serhafu esitsha kwiiveki ezizayo. UMongameli uTump uthe uthe angathanda ukubona i-Tax Cuts and Jobs Act edluliselwe kumthetho ngeKrisimesi, kodwa akukho siqinisekiso sokuba oku kuza kwenzeka kwifom yangoku okanye nakubonke.
Umgca wezantsi? Ungaqali ukucwangcisa irhafu yakho ngo-2018 okwangoku, kwaye ungenzi naliphi na izigqibo ezinkulu zezimali ezisekelwe kulolu tshintsho.