IsiKhokelo soRhafu seNkxaso-mali sabathengi

by UJohn Kennon

Esi sikhokelo siza kukunika ubuninzi beenkcukacha ngeentlawulo ezinkulu zentlawulo kunye neerhafu zentlawulo ezuzwayo kubandakanya:

Iifom zerhafu zentlawulo yexesha elifutshane
Ixabiso lemali yerhafu yexesha elide
Ixabiso lemali eqokelelweyo lifumana ixabiso lentlawulo (okubandakanya igolide nesilivere)
Amashishini amatyala amancinci athabatha irhafu yerhafu kubandakanywa namacandelo e-1202
Ixabiso lemali yerhafu lifumana ixabiso lentlawulo

Kufuneka kukunikeze ngolwazi oluninzi ukuze ungabi nokubuza i-akhawunti yakho okanye i-tax preparer imibuzo ethile xa kuza ixesha lokubhala isheke lakho kwi-IRS. Kusabalulekile ukuba uthintane nomcebisi wezezimali oqeqeshwe kwaye ohloniphekileyo kuba kukho inani lezinto ezinokubangela ukuba ixabiso lakho lentlawulo lizuze ixabiso lentlawulo. Ngokomzekelo, ukuba ulahlekelwe yimali eninzi kwiminyaka emininzi edlulileyo, unokufumana into eyaziwa njengelahleko yerhafu yokulahlekelwa kwentlawulo. Oko kuthetha ukuba unokukwazi ukubhala nayiphina inzuzo eyinzuzo kulo nyaka ngokumalunga nezolahleko ezidala.

01 Iifutshane zeeNkcitho zeRhafu eziNcinci

Isilinganiso semali esisigxina somvuzo esisisigxina sisekelwe kwinqanaba lakho lentlawulo yengeniso (okwangoku kufakwa kwi-35%) kwaye isebenza kwiimasheya, iibhondi, iimali ezidibeneyo, iimali zokuthengisa imali, okanye ezinye iimali eziye zabanjelwa ngaphantsi komnyaka omnye . Ngokomzekelo, umntu othile kwi-bracket yerhafu engama-35% eyenza i-$ 50,000 yokufumana inkunzi-mali iya kuhlawula irhafu ye-$ 17,500 (i-$ 50,000 x 35% = i-$ 17,500 yerhafu yexesha elifutshane elihlawulwa irhafu).

Ukuqhagamshelana phakathi kwexesha elifutshane leNkcitho yeNtlawulo kunye nePortfolio

Iimali zerhafu ezifutshane ezifutshane zentlawulo zingathatha inkolelo enkulu ekubuyiselweni kwetyala lwakho mali kwaye yenye yezizathu zokutyalomali abatya ukusebenzisa ixabiso lentengiso yefilosofi bagxininise ekunciphiseni inzuzo kwiiphothifoliyo zabo. Iifayile eziphathekayo zolawulo lwemali ezifana neTweedy, i-Browne ikhuphe iingxelo zophando ezibonisa ukuba kunokwenzeka ukuvelisa ubuncwane obuphezulu ngaphezu kwexesha elide ngokugcina i-short-term gains inzuzo ephantsi kunokuba ibuyiswe ngokukhawuleza kwaye inamathele ngokupheleleyo inzuzo.

Kakade ke, iirhafu zentlawulo-mali efutshane-mali ayifakwanga kwiifomali ezigcinwe kwiakhawunti ezixhamliweyo zerhafu ezifana neRoth IRA okanye 401 (k) . Enye yezinto ezibangela ukuba ezi ntlobo ze-akhawunti zikhangeleke kubatyalomali abafuna ukufunda ukutshala imali kwi-stock okanye bathenge i-fund yabo yokuqala.

Ii-02 IiNkcitho zeRhafu zeNkxaso-mali ezide

Ukuba ubambe utyalo-mali ngaphezu konyaka omnye, ufanelekile ukufumana unyango lwentlawulo yerhafu eninzi. Oku kunenzuzo kuwe oshiya imali eninzi ephaketheni lakho ngenxa yokuba ixabiso elide lexesha elide lifumana uhlawulo lwentlawulo efana neebhanki , iimasheya , kunye nemali yokubambisana iyancinci kunezinye iirhafu zerhafu.

Ubunini boThutho oluNcinci lweNtlawulo: Abathengi kwiibhanki zerhafu ezili-10 kunye ne-15 baya kuhlawula kuphela ama- 5% kwiingeniso ezifunyenwe kwi-long-term gain gain. Utyalo-mali oluthengiweyo phakathi kuka-2008 no-2010, baya kuhlawula ipesenti zepesenti-kunjalo, 0%, okanye akukho nto.
I-Capital Capital Gaining Tax Bracket: Abathengi kwi-28%, i-33%, kunye nabakhonkethi beerhafu abangama-35% bahlawula kuphela i-15% kwi-tax revenue.

Iinguqu ezenzekayo kwiNkcitho yexesha elide ifumana iRhafu yeRhafu

Uhlahlo lwabiwo-mali lukaMongameli u-Obama lubiza ukuba ixabiso eliphantsi elingaphantsi kwexesha elide lihlawulwe irhafu kwaye liphele. Ukuba oku kuvumelekileyo, irhafu yentlawulo iya kubuyela kwizinga labo langaphambi kuka-2003, eliyi-20% kuzo zonke iingeniso zangexesha elide.

Kutheni i-Capital-Capital yexabiso elide lifumana iRhafu yeeRhafu ehlukileyo kuneNqanaba eliNcinci lokuThola iNtlawulo yeNgeniso

Isizathu solu hlobo lwexabiso lentlawulo yerhafu lulula. Urhulumente waseUnited States ufuna ukukhuthaza utyalo-mali olude kwixesha loqoqosho lwethu. Olu unyango lweengxowa-mali zangexesha elide ngokubhekiselele kwingeniso ehlawulwa rhoqo yenza inzuzo kwiityalo-mali zikhangele ngakumbi kunenzuzo ekusebenzeni ngokusebenzayo. Nangona kungabonakala kungenakulungeleka ukuba umtyalo-mali ogciniweyo, ongenamhlophe-ntlawulo-mali ukhokhela irhafu ephantsi kwiingeniso ezifunyenwe ngokuthengisa amasheya esitokisini ngaphezu kweplumberhi esebenza nzima, inkolelo emva kwayo kukuba imali esetyenziselwe ukusebenza kumashishini ngumtyalo-mali uza kudala, ekugqibeleni, imisebenzi emininzi kakhulu kuba iya kusetyenziswa yinkampani apho atyala khona ukwakha iifeksi ezintsha, ukuqesha abalobi abatsha, abaphathi, abaphathi, nabanobhala bamagumbi eposi, upende iindonga, fakela iifowuni zeefowuni, uqalise ezintsha iimveliso kunye nokunye okuninzi. Ukuba i-capital income tax rates yayiphezulu kubasomali-mali bexesha elide, babeza kuthumela imali ngaphandle kwelizwe kwaye batyale imali kumazwe angamaqabane amaninzi. Le ngqungquthela iyaziwa ngokuba "yindleko yendiza".

03 IiNtlawulo zeNtlawulo zeNtlawulo zeNtlawulo kwiiNgcaciso

Ukuba utyalomali kwezobugcisa, igolide, isilivere, iimali-mali, izitampu, iwayini, iincwadi, okanye nayiphi na enye into enokuthi ibhalwe phantsi, ngoko ke ityala elithengiweyo elithengiweyo lithenda lisebenza kuwe. Ezi xabiso ziphezulu kuneentlawulo zentengo rhoqo.

Njengoko ufunde kwi- Investing kwi-Collectibles , ukufumana iimpahla eziqokelelweyo ezifana neebhotile zewayini, izitampu ezinqabileyo, iincwadi, iimali zemali, okanye i-antiques, ngoku ayithethi nje kuphela, kunokwenzeka kumazwe afana ne-United States ne-Great Britain ukuba abambe ezi ntlawulo kwerhafu. ii-akhawunti zomhlalaphantsi. Nangona kunjalo, abatyali-mali abaninzi, banako ukutshala imali kwiindawo zokuqokelela ngaphandle kokukhuselwa kwendawo yokukhusela irhafu. Bathenga imisebenzi emikhulu yobugcisa , ngokomzekelo, kwaye bona okanye iindlalifa zabo bathengisa ngeeminyaka emininzi kamva, bevelisa i-capital capital.

Ixabiso lentlawulo yexabiso lemali yentlawulo yexabiso leemali eziqokelelweyo libalwe njani? Okwangoku, iifowuni ziqokelelwe kwiibakaki ezimbini zerhafu ezahlukeneyo:

Iifom zeNkxaso-mali eziNcinci eziNcinci zeNtlawulo: Iingxowa-mali ezincinci ezigcinwe ngaphantsi komnyaka omnye zihlawuliswa kwiirhafu zerhafu yengeniso, nje ngeentlawulo zentlawulo-mali ezifutshane kwiimpahla okanye kwiibhondi.
Ixabiso leNkxaso-mali yokuThola iRhafu yeNkxaso yexesha elide: Ii- Collectibles ezigcinwe umnyaka omnye okanye ngaphezulu zihlawulwa kwi-28%. Ngaloo ndlela, ukuba uthenge i-Picasso ngemali eyi-100,000 eminyaka edluleyo kwaye uyithengisa i-$ 20,000,000 namhlanje, uza kuhlawulwa i-$ 5,572,000 kwiintlawulo zentengo (imali engama-20,000,000 yokuthengisa - intengo ye-100,000 yentengo = i-19,900,000 i-capital gain x 28% = $ 5,572,000 ityala lokufumana inzuzo yentlawulo).

Igolide kunye nesilivere Zixutywa njengeziqokelelwane

Igolide neyesilivere ibhola, njengemali yegolide yase-American Eagle, iimali ze- Canada ze-Gold Maple Leaf , kunye neengqekembe zegolide ze-Afrika zaseKrugerrand , zihlawuliswa ngezinga elifanayo lentengo yexabiso. Oku kubandakanya i-ETF kunye ne-ETF ye-Silver. Abatyalomali benza iphutha eliyinyani ngokwenene becinga ukuba baya kukwazi ukuhlawula irhafu yexabiso lentlawulo esezantsi ehlawulwa kwiimpahla kunye neebhonksi, ngamanye amaxesha kubangele ukuba bafumane ubunzima obubuhlungu obuya kumhla werhafu.

04 Amashishini amancinci eShishini iSiza 1202

Abatyalomali ngabanye bafanelekile ukufumana unyango lwerhafu olukhethekileyo kwimali eyinzuzo eyimali evela kwiimpahla ezincinci zecandelo phantsi kwecandelo 1202 lekhodi ye-IRS. Ngokuqhelekileyo, amasheya amashishini amancinci athathwe kwiirhafu ezingama-28%. Kukho ngokwenene amalungiselelo okulondolozwa kwentlawulo enokufumana imali enokuyisebenzisa ekuncedeni ukwakha ubutyebi .

Nantsi indlela esebenza ngayo:

Ukukhutshwa kwe-50% yeNtlawulo yeNtengo kwiNkunzi yeNtlawulo yeNgeniso yeMali

Izabelo zeC Corporations eziqhelekileyo ezifanelekileyo phantsi kweCandelo le-1202, ezithengwa ngabatyalo-mali abangenayo iinkampani, ezinexesha eliyiminyaka emihlanu (5) okanye ngaphezulu, zingabandakanyi i-50% yemali eyinzuzo ngokubalwa kweerhafu zentengo. Ngamanye amagama, ukuba wenze i-$ 100,000 inzuzo, uza kuhlawula irhafu yentlawulo kwi-50% okanye i-$ 50,000.
Oku kukhishwa kwerhafu encinci yentengo ye-shishini ye-shishini inqabile kwi-10 yezigidi ezigidi okanye amaxesha angama-10 kwisiseko seendleko zezabelo zakho. Ukuba uthenge i-stock yakho ye-$ 100,000 kwaye waya kwi-$ 2,000,000, umzekelo, uya kuba nenzuzo ye-20x yakho mali-mali, ngaphezu kwe-10x umda.
Ukususela ngo-2003 ukuya ku-2011, le nzuzo ixabiso elilinganiselweyo kuba i-tax revenue earning maximum inzuzo yexesha elide i-15%.

Iimali eziThatywayo zeNtlawulo zeNtlawulo kwiCandelo 1202 IiShishini zeNcinci

Ungasichaza kwakhona iimali ezizuzwayo kwiimpahla ezincinci zezo shishino phantsi kwelungiselelo kwi-IRC Isiqendu 1045. Ukuba uthe wabamba izabelo zakho ubuncinane ngeenyanga ezintandathu (6), kwaye uthengisa, awuyi kuhlawula i-capital earnings irhafu xa nje usebenzisa imali ukuthenga izabelo zabanye abafanelekayo ishishini elincinci.

Yiyiphi i-Counter njengeSigxina seShishini elincinci ekufumaneni i-Section 1202 inzuzo?

Ngokutsho kwe- Startup Company Lawyer , "Isitokethi esifanelekileyo seshishini sichazwe kwiCandelo 1202 njengalowo na isitishi kwi shishini elincinci elifanelekileyo elikhutshwe kumhlawuli-ntlawulo emva kuka-Agasti 10, 1993 ngokuchitshiyelwa ngemali okanye enye impahla (ingabandakanywa isitokisi), okanye njengembuyekezo Iinkampani ezincinci ezifanelekileyo ziyi-C Corporation yasekhaya apho ixabiso elipheleleyo leenkampani lilonke ngamaxesha onke ukususela ngo-Agasti 10, 1993, ukufikelela ngexesha lokukhutshwa akudluli kwi-$ 50,000,000. Isitokhwe samashishini amancinci ngaphandle kokuba ngexesha lonke lokubamba kwentela umbutho udibana neemfuno ezithile "ezibandakanyekayo zoshishino." Impahla ekhutshwe yi-S corporation ayifanelekanga njengempahla yeshishini elincinci (nangona ukhetho lweS s lugqithiselwa emva koko), nangona lugqitywa Ngokubanzi, inzuzo evela kwisitokhwe esinikezelwe "kwiinkampani ezihamba ngokukhawuleza" njengobambiswano kunye neenkampani ze-S kufanele zifanele phantsi kweCandelo 1 202. Nangona kunjalo, isixa semali efanelekileyo ifumaneka kumdla obanjwe ngumlingani okanye umnini-s corporation ngomhla we-stock. Le mingcipheko inokubaluleka kwimimiselo ethile yokuxhaswa kweengxowa-mali xa amaqabane asebenza ngokubanzi eguquguquka ngokuhamba kwesikhathi. "

05 Imali yeNtengo yeNtengo yeNtengo

Iintlawulo zentengo yexabiso lempahla yezindlu eziqhelekileyo zinezinye iindawo ezinkulu kunye nekhefu zentela kubalimi-mali kunye nabanini bezindlu, kuba yindlela enhle yokwakha ubutyebi bexesha elide kwaye bafumane ukuzimela kwemali . Ezi zikhefu zerhafu ngokubanzi zixhaswa ngabaninzi-mali.

Iimpahla zeMpahla yeNtengo yeNtengo yeeNdawo zabaNinimzi

Ukuba unayo ikhaya, unako ukungabandakanyi ukuya kwii-250,000 zama-dollar kwimali eyinzuzo eyinzuzo evela kwiirhafu zakho zentlawulo. Izibini ezitshatileyo, eli nani lihlaselwa kuma-$ 500,000. Ngenxa yokuba inzuzo yemali yasemakhaya i-$ 120,300 kuphela, oku kubandakanya ubuninzi bezindlu zesizwe. Kufuneka uhlale kwindlu ubuncinane ubuncinane iminyaka emibili ukufaneleka.

Ngombulelo kuMthetho woNcedo lwabathengi ba-1997, oku kubandakanywa kwerhafu yengeniso yexabiso lempahla yabanini-propati kusebenza kuyo yonke indawo yokuhlala oyintloko oyithengayo - akusiyo ikhefu lokuhlawula irhafu, njengokuba kunjalo nemithetho emidala . Oko kukuthi, ungasebenzisa inzuzo yakho ngokuthengisa indawo yakho yokuhlala oyintloko ukuchitha nayiphi na indlela oyifunayo kwaye awuyi kubakhokhela ipenki kwi-IRS kwiimeko ezininzi ukuba ufanelekile.

Iimpahla eziNkunzi zeNtengo zeNtengo kwiNtlawulo yezoTyalo

Xa usenza utyalo-mali kwiindawo eziphathekayo, ezifana nezindlu zokuqashisa, izakhiwo zezindlu, iihotele, iiofisi, okanye ii-unit storage, ixabiso lemali yerhafu yexabiso lexabiso lemali li-5% okanye i-15% ngokuxhomekeke kumgangatho wakho wokufumana kunye neerhafu zakho zorhulumente, njengoko ixesha elide njengoko ubambe i-asethi yonyaka omnye okanye ngaphezulu.

Ungakwazi ukuchasisa irhafu yakho yerhafu yexabiso lempahla ngokwenza oko kwaziwa ngokuba ngu-1031 ukukhishiswa kwentlawulo. Xa uthengisa ipropati yakho, ukuba uthela imali kwenye indawo yentengiso yexabiso elinganayo okanye elikhulu, unokuthi ulandele ezo ntlawulo zentlawulo. Omnye umquba: Ukuba uthathe ubuninzi bokunciphisa i- real estate yakho, unokufumanisa ukuba unesiseko sexabiso lentlawulo ephantsi kakhulu, nto leyo ithetha ukuba kukho i-capital gain eyinzuzo eyakhelwe kwindawo yakho.