Isimo se-IRS: Okwangoku ayiqokeleli

by William Perez

Inkqubo ekhethekileyo yoyilo ukunceda abantu abanengxaki yezemali

Abahlawuli berhafu ngabanye abanetyala le- IRS bangafanelekile ukuba baxhomeke ukwenza iintlawulo kwiirhafu zabo zangaphambili ngenxa yentlawulo yengeniso. Ukuze ufanele ukulungiswa, umntu uya kufuneka abe nemali encinci okanye akukho mali eseleyo emva kwenyanga emva kokuhlawula iindleko zokuphila ezibalulekileyo ezifana nerenti, izibonelelo kunye nokutya. Inzuzo kukuba i-IRS iya kubamba ukuqokelela iirhafu ezidlulileyo. Ayiyi kucela ukuba umntu amise isivumelwano sesivumelwano, kwaye abayi kuzama ukulungisa umvuzo wabo okanye ukuhlawula iibhanki zabo zebhanki.

I-IRS iyanqanda umsebenzi wokuqokelela. Xa i-IRS igqiba ekubeni umntu unenkxwaleko yezezimali, abeka i-akhawunti yomntu kwindawo ekhethekileyo ebizwa ngokuthi "Okwangoku ayiqokeleli."

Ukuchithwa kwentlawulo yentlawulo ngokuqinisekileyo ivakalisa njengengcamango enkulu. Ngokukodwa ukuba umntu unzima ukufumana iziphumo kunye nokuhlala esaba ukuba i-IRS iya kuthatha into encinci. Kwimeko enjalo, Okwangoku Akunakuthatyathwa kwimeko enokubangela ukufumana ukuphefumula "ixesha" lokubangela ukuba umhlawuli-ntlawulo angasebenzisa ukuba abuyele ezinyaweni zakhe kwaye abone indlela yokuhlawula i-IRS ngaphandle kokusongela umsebenzi wokuqokelela.

Kodwa njengawo nawuphi na umxholo olungileyo, kuhamba ukuhamba ukujonga izinto ezintle. Ityala lorhafu aliyeki: umntu uya kuhlawulwa irhafu yecala elidlulileyo, kwaye ibhalansi iya kuqhubeka iqokelela inzala kunye nezohlwayo emva kwexesha. I-IRS iya kubambelela nayiphi na imali ehlawulwa yerhafu yexesha elizayo ( ibibiza ngokuthi "ukubuyiselwa kwembuyekezo").

Imbuyiselo iya kugcinwa yi-IRS kwaye ifakwe kwi-balance balance. I-IRS inokufaka ifayili kunye nepropati yerhafu. Ebizwa ngeSaziso seSigqeba soTywala se-Federal, oku kuboniswa kwingxelo yesikweletu somntu kwaye ibeke ababolekisi ngesaziso ukuba ibhalansi ehlawulwe i-IRS.

Ngamhlanje ingabikho iCandelo elihle lokuThengisa?

Ukuthetha nje ngerhafu, ndivavanya ukuba umntu uza kuba ngumviwa we-Current Status Not Collectible status ngexesha elifanayo ndivavanya ezinye iindlela zokujongana namatyala atyala ahlawulwe.

Oko kukuthi, sithatha ingqwalasela ebanzi size sibone iintlawulo zenyanga zenyanga zabafundi kwisivumelwano sentlawulo, imali yabo yokuhlawulela kwi-in-compromise, kunye nokufaneleka kwabo okwangoku kungabikho ndawo. Zonke iindlela ezintathu zokusebenzisa, ngokubanzi, iinkcukacha zezimali ezifanayo.

Nangona iimeko zihluka kwaye iimeko zonke zomntu ziyingqayizivele, kukho ezinye iimeko eziqhelekileyo apho ndibona njengamanje ayiqokelelwa njengendima ebalulekileyo ekuncedeni umntu ukuba aphume kwetyala nge-IRS:

Umntu kuphela uneminyaka embalwa ehambayo kwimimiselo yeminyaka eyi-10 yemingcele.
Lo mntu wenza ngaphantsi kwama-84,000 wamawaka ngonyaka, iindleko zabo zokuhlala ziwela kwizikhokelo ze-IRS, kwaye bananto encinci okanye akukho nto yashiywe emva kokuhlawula iindleko zokuphila ezisisiseko.
Umvuzo womntu kuphela uvela kwiintlawulo zeNtlalo, iinzuzo zezeNtlalontle , okanye iingeniso zokungasebenzi.
Umntu akasebenzi kwaye akakho omnye umthombo wembuyekezo.

Ixesha elide lingekhe lithengiswe ngumoya?

Ihluka. Isixa saloo mntu ahlala kuso kwiNdawo engekho iCollectable ngokufanelekileyo ngokumalunga nomvuzo ongenayo.

Xa i-IRS ivumela umntu kwi-Status Not Current Collecting status, i-ejenti inika umgaqo wokuvala kwiakhawunti yomhlawuli-ntlawulo.

Le khowudi yokuvala isichazela inkqubo yekhompyutheni ye-IRS xa isusa ifayile yomntu ukuze ihlaziywe.

Masithi uBob uneminyaka engama-65 kwaye unetyala lesibhozo elineminyaka elibhozo. Yenza i-$ 30,000 ngonyaka. Emva kokuba irhafu ithiywe kumvuzo wakhe, unayo imali eyaneleyo yokuhlawula irente, izibonelelo, ukutya kunye nokuhamba kwayo kwebhasi yenyanga. Ezinyangeni ezithile uhlala esele. Ezinye iinyanga azifumana nje. I-IRS ihlaziya imeko yakhe yezemali kwaye ikhetha ukuba ifanelekile kwi-Status Not Current Collecting status. I-ejensi esebenzayo le meko ifaka ikhowudi yokuvala i-$ 36,000. Xa uBob eqala ukwenza imali eninzi, i-IRS iya kufuna ukulandelelana naye ukuba ibone ukuba ingaba nako ukukwazi ukuqala ukwenza iintlawulo zenyanga. Into efunwa yi-IRS yile ntlawulo yokuqala yokubuyiswa kweerhafu iifayile ezibonisa ukufumana ingeniso engama-36,000 okanye ngaphezulu.

Le ngcamango yengeniso epheleleyo yempembelelo idinga into ecacileyo. Ixabiso elipheleleyo leNkcazo libandakanya ixabiso lazo zonke iimpawu ezintle eziboniswe kwicandelo lokufumana imali yerhafu yentlawulo. Asikhangeleli ilahleko. Kwaye asikhangeli nayiphi na inzuzo. Sibheke kuphela kwiimali ezintle zezi:

Imivuzo,
Inzala,
Izahlulo ,
Inkcitho yeShedyuli yeN net,
Inkcitho yeShedyuli F net net,
Izabelo, kunye
Enye ingeniso.

(Umthombo: Umgaqo-Ngaphakathi weNgeniso)

Ingakanani umntu ehlala kwiNkalo engekho-Collectible status ixhomekeka kwimeko yokufumana ingxaki ngokukhawuleza imeko yomntu.

Yenza i-pointer ye-Practice: Cela i-IRS yiphi ikhowudi yokuvala eyisebenzisayo xa kusekwa isimo esingenakuhlawulelwa. Ngaloo ndlela uza kuqonda ukuba yeyiphi inqanaba lokufumana imali eliza kubangela ukulandelelana kwi-IRS.

Indlela yokuhamba malunga nokucela Okwangoku ayikho indawo yokuqokelela

Kukho izigaba ezine zeprojekthi:

Ukuqokelela amaxwebhu nokulungiselela
Ukuzalisa ingxelo yezimali
Ukuhlalutya ingxelo yezimali
Ukuhambisa ingxelo yezimali kwi-IRS yokuhlaziywa kwabo

Inyathelo 1. Ukuqokelela Amaphepha kunye nokukulungelelwa

Nazi a maxwebhu afunwa ngumntu:

Izitatimende zeBhanki kwiinyanga ezintathu zokugqibela,
Uluhlu lwazo zonke ixabiso kunye neemali zentengiso,
I-Tally yazo zonke iindleko zokuphila kunye nezindleko zenyanga,
Ubungqina bentlawulo kwanoma yiphina i-out-of-pocket medical.

Sifuna kwakhona ukwenza ukuhlolwa kwangaphambili ukuqinisekisa ukuba umntu ulungile. (Ezi zifana nokuhlolwa kwangaphambili kwe-IRS, ngoko sinokukukhupha ngaphandle kwendlela, ngoko i-IRS inesizathu esingaphantsi sokuthi cha.)

Ukuphonononga umgangatho wokunqanda (kwimirholo, ipensheni, njl njl njl) ukwenzela ukuba kuqiniseke ukuba kunokwaneleyo ukwenzela ukuba kubekho ukulinganisela kokulinganisela xa kubakho ukubuyiswa kwentlawulo elandelayo.
Ukuphonononga kwinqanaba leerhafu eziqikelelwayo (malunga nokuqeshwa, ukulima, okanye ingeniso yezoshishino). Sifuna into efanayo: iintlawulo eziqikelelwayo zanele ukukhusela xa kuhlawulwa irhafu elandelayo.

I-IRS ifuna ukuqinisekisa ukuba loo mntu akayi kubakho namatyala amatyala amatsha. Yona mgaqo mnye ukuphuma kwetyala nge-IRS. "Akukho matyala amatsha."

Ngaba zonke iintlawulo zerhafu zifakiwe?

I-IRS ifuna ukuqinisekisa ukuba zonke iintlawulo zerhafu zifakwe. Ukuba kukho nayiphi na irhafu engabonakaliyo yerhafu, into elandelayo i-IRS ifuna ukwazi ukuba ngaba ezo ntlawulo ziya kuba neyonke ibhalansi ngenxa, okanye ukuba kukho ukubuyiselwa kwemali. Kwakhona, kungcono ukuba zifakwe ngaphambi kokuba zicele ngoku kungabikho indawo yokuzithengisa ngaphandle kokuba zichaze imeko.

Inyathelo 2. Ukuzalisa iNkcazo yeMali

I-IRS iya kubuza umntu ukuba azalise ifom ye-433-A, iNgcaciso yeKharityhulam yeeNkcazo zabaHlawuli beeNgxowa-mali kunye nabaNtu abaSebenzisiweyo , okanye ifom 433-F, iNgcaciso yeNkcazo yoLwazi (zombini iifayile ze-PDF).

Ezi zombini iifomu zifuna iinkcukacha ezifanayo zemali. Khetha enye uze usebenze ngefomu, ukusuka phezulu ukuya phezulu.

Ukuba ungumntu uzama ukusombulula le ngxaki ngokwakho: phulaphula. Usenokucinga ngokuqesha i-tax professional ukuba ikuncede ukujongana ne-IRS. Konke kuhle kwaye kulungile. Into endiza kukuxelela yona ngoku iyakusindisa imali kunye nokukhungatheka. Gcwalisa enye yale fomu ngokwakho, ulandele yonke imiyalelo. Emva koko thabathe ifom egcwalisiweyo, kunye neenyanga ezintathu zeengxelo zebhanki kwintlanganiso yokuqala kunye neengcali zakho zerhafu.

Ndathetha noCharlie Mitchell, igosa elibhaliswe kwiDallas, eTexas, i-metroplex. Ubenza abaxhasi bakhe bazalise le phepha. Ekupheleni kosuku, umxhasi kufuneka "azimisele kwaye akwazi ukwenza iirekhodi," kusho uMitchell. Ukufumana isibambiso kwiirekhodi zakho kunye neengeniso zokulandelela kunye neendleko yi-ikhono eliza kukugcina ngaphandle kweengxaki zerhafu kwiminyaka ezayo.

Nantsi into ebandakanyekayo ekuzaliseni Ifomu 433:

Ukwenza uluhlu lwezinto zonke onayo (iibhanki zebhanki, i-akhawunti ye-investment, i-akhawunti yomhlalaphantsi, iimoto, iilori, izithuthuthu, isikebhe, impahla, inshuwalense yomshuwalense, njalonjalo).
Ukuza kunye nexabiso lentengiso yezo zinto.
Ukulandelela ukuba ingeniso engakanani eyenziweyo kwinyanga ezintathu zokugqibela.
Inkcitho yokulandelela kwiinyanga ezintathu zokugqibela.
Ukuxela umlinganiselo weminyaka emithathu yengeniso kunye neendleko ngecandelo.

Inyathelo lesi-3: Ukuhlalutya iNkcazo yeMali

Ngoku sifika kwinxalenye ethandekayo.

I-IRS inenkqubo yokuhlalutya iingxelo zemali. Singasebenzisa inkqubo efanayo. Inzuzo siqala ukuqonda oko i-IRS ifuna, kwaye baya kubona njani imeko. Singawusebenzisa olo hlalutyo ukusinceda senze isigqibo sokuba ngaba asikho i-Collectible yinto efanelekileyo kuthi, okanye ukuba kukho enye into enokuyenza.

Ngoku i-IRS iye yapapasha i-Handbook ye-Analysis Handbook kwiNcwadana yangaphakathi yeNgeniso yeMali (5.15.1). Khangela oko kuzo zonke iinkcukacha kunye nemiba.

Oko siza kujolisa apha kukuhlalutya ingeniso kunye neendleko. Kukho iinjongo ezintathu.

Injongo yokuqala kukufumana ingeniso yenyanga yenyanga; iindleko zokuhlala ezifunekayo ngenyanga; kunye noko kusele ngenyanga nganye emva kokuhlawulwa kweendleko zokuphila ezisisiseko. Utyhila ukuba ingakanani imali engenayo ekhoyo, enokuthi isetyenziswe ekwenzeni iintlawulo zerhafu kwi-IRS.

Ndikhetha ukwenza ezi zibalo usebenzisa isofthiwe yespredishithi. Unokwenza oku kumaphepha.

Injongo yesibini kukuthelekisa indleko zomntu zenyanga zokuhlala kwii-IRS eziza kufumana zivumelekile. Sithetha ntoni ngokuvunyelwa? Nasi umzekelo, cinga ukuba uBob, umntu ongenamntu ongenamxhomekeke, uhlawula i-$ 6,000 ngenyanga ngenyanga. Kodwa i-IRS iyazi ukuba iindleko, ngaphezulu okanye ngaphantsi, malunga ne-$ 2,000 ukurenta indlu yokulala e-1 kwisixeko apho uBob ehlala khona. I-IRS iya kuvumela kuphela i-$ 2,000 kwiindleko zokuqeshisa. Okubalulekileyo, yintoni i-IRS ebonisa (kodwa abayi kuza ngqo kwaye bathi) kukuba uBob wayengashenxisa kwi-2,000 yeenyanga kwindlu yokuhlala kwaye anike u-$ 4,000 umahluko kwi-IRS inyanga nganye. Ngoku, masibambe kwiinkcukacha zeenjongo.

Iindleko zokuhlala ezivumelekileyo zibizwa ngokuba yimigangatho yemali yokuqokelela. Kukho iiseti ezine zeenkcukacha ezidityanisiweyo zenkcitho:

Ukutya, iimpahla kunye nezinye iindleko zendlu
Iindleko zonyango lwezempilo eziphuma ngaphandle
Izindlu kunye neenkonzo
Zothutho

Indlela yokusebenza nale mivuzo yemali yokuqokelela? Misela i-spreadsheet yakho okanye iphepha lomsebenzi onje. Kwikholam enye, bhala zonke iindidi zeendleko njengoko kuboniswe kwiifom 433-A okanye 433-F. Kwikholam yesibili, bhala phantsi iindleko zakho zangempela kwicandelo ngalinye. Kwikholamu yesithathu, bhala phantsi imilinganiselo yemali yokuqokelela efanelekileyo kwiqela ngalinye leendleko. Emva koko, xa udibanise yonke imigaqo yokuqokelela imali efanelekileyo, jonga idatha kwaye uqhathanise iiseti ezimbini zamanani. Oko i-IRS eya kwenzayo ithatha nayiphi na inombolo iphantsi. Bhala phantsi nayiphi na inombolo ephantsi, kwaye uyibeke kwikholamu yesine. Oku kuya kuba yindleko evumelekileyo yolu hlobo.

Nantsi enye indlela yokuhlalutya amanani. Ingaba kukho naziphi iindleko zakho ezona zikhulu kakhulu kunezinga elifanelekileyo lokuqokelela imali? Ukuba kunjalo, i-IRS ayiyi kuvumela nayiphi na iindleko ezingaphezulu kwezinga lokuqokelelwa kwemali, ngaphandle kokuba ungabonisa ukuba iindleko ezongezelelweyo ziyimfuneko kuwe kunye nentsapho yakho "impilo, inhlalakahle kunye / okanye ukuveliswa kwemali engenayo" (jonga, uMncedisi weNgeniso yangaphakathi 5.15.1.7 ). I-IRS iya kulindela ukuba unikezele ubungqina bentlawulo ukwenzela ukuba iqinisekise ubungakanani bemali yenkcitho.

Injongo yesithathu kukubala imali engenayo inkunkuma. Izibalo zihamba ngale ndlela: ingeniso yenyanga ngenyanga, ukunciphisa iindleko zokuphila ezivumelekileyo. Iindleko zokuhlala ezivumelekile ziphantsi kweendleko zendoda zangempela okanye ukuqokelela umgangatho wezemali kwiqela ngalinye leendleko. Ukusebenzisa ispredishithi okanye iphepha lomsebenzi, siza kubalalisa zonke iindleko ezivumelekileyo, kwaye shenxise le nombolo kwimali engenayo yenyanga. Okushiyekileyo yinto engenayo engenayo. Imali engenayo ehlawulwayo yiyo leyo i-IRS ilindele ukuba umntu ahlawule kwiingxowa zerhafu ezingakhokhelwa.

Ukubala imali engenayo engenayo yilapho i-rubber idibana nayo. Yile ndlela i-IRS ibonisa ngayo into yokuba umntu unokukwazi ukuhlawula iintlawulo ezifunekayo kwiminyaka edlulileyo. Ukuba umntu unelikhulu leedola emva kokuhlawula iindleko zokuphila eziyimfuneko, ngoko i-IRS iya kulindela ukuba umntu abeke isivumelwano sokufakelwa ukuhlawula iidola ezilikhulu ngenyanga.

Ukuba umntu akakwazi ukuhlawula iindleko zokuphila ezisisiseko, kunjalo ke kukho imeko yobunzima (i-Internal Revenue Manual 5.16.1.2.9). Okubalulekileyo, oko kuthetha ukuthini ukuba ingeniso yenyanga yilingana okanye ingaphantsi kweendleko ezifunekayo zokuphila. Kwiimeko ezinzima, i-IRS inokuyeka ixesha elifutshane umsebenzi wokuqokelela umsebenzi ngokubeka i-akhawunti yomntu ngamnye kunyaka werhafu kunye ne-balance balance.

Inyathelo 4: Ukuhambisa iNkcazo yezeMali kwi-IRS yokuHlola kwakhona

Emva kokulungiswa kwedatha yakho yezemali, ukugcwalisa Ifomu 433-A okanye 433-F, nokuhlalutya idatha yezemali, unqume ukuba unakho ukufaneleka kwi-Status Not Currently. Isinyathelo esilandelayo kukungenisa iifayile zakho kwi-IRS kwaye ucele ukuba zichane ukuba i-akhawunti yakho ingafakwa kwiNdawo engekhe iqokelelwe.

Indlela efanelekileyo yokuqala le nkqubo kukunika i-IRS umnxeba. Okanye, ukuba ungakufuni ukuthetha ne-IRS, qesha uchwepheshe weerhafu ukuthetha ne-IRS egameni lakho. Zilungele zonke ezi zilandelayo xa ubiza:

Ifomu 433-A okanye ifom 433-F
Iinyanga ezintathu zeengxelo zebhanki
Ubungqina bokuhlawula nayiphi na iindleko ezingavamile okanye ezinkulu (umzekelo, iindleko zonyango)
Umshishini wefeksi, xa i-IRS ifuna ukuba ufeksele amaxwebhu
Ipeni okanye ipensela kunye nencwadana yokuthatha amanqaku

Abantu ngabanye bangabiza i-IRS kwinqanaba le-hotline eli-1-800-829-1040. Iingcali zerhafu zingabiza i-hotline ekhethekileyo yabasebenzi.

Xa ubiza i-IRS, lungele uhlale, ubambe ixesha elide. Kwakhona, qiniseka ukuthatha amanqaku. Ngokukodwa, phawula ixesha kunye nomhla wefowuni yakho, inombolo yebheji ye-IRS ummeli othe wathetha kuyo, into exoxwe ngayo, kunye nesiphumo sofowuni, njengesigqibo se-IRS okanye nayiphi na into yokulandelelana.

Ukuba awufanelekanga kwi-Status Not Collectable status, kunokunceda ukucela i-IRS kwisivumelwano sokufaka isitifiketi esekelwe ukukwazi ukuhlawula. Ngokuqhelekileyo isicwangciso esilungeleyo, kwaye ke ulungele ukuxubusha ukuba oko kuya kuyenzeka.

Ukufumana iinkcukacha ezithe ngqo malunga neNdawo engekho iCollectable kunye nolwazi oluqhelekileyo ekujonganeni neerhafu ezingahlawulwanga, jonga :

Ukulahla okwesikhashana inkqubo yoqoqo (IRS.gov)
Okwangoku ayiqokeleli (uMgaqo weNgeniso yangaphakathi 5.16.1)
I-Handbook Analysis Handbook (I-Internal Manual Revenue 5.15.1)
Iinkcazo zePolisi yokuSebenza kweNkqubo (i-Internal Manual Revenue 1.2.14), ngokukodwa ingxelo yePolisi 5-71.
Iinkqubo zokuqokelela abaThengi abaThengiweyo kunye / okanye ukuhlawula iLate (IRS.gov)
Inkqubo Yokuqokelela Ukulinganisa (IRS.gov)
Amalungelo akho njengentlawulo (ukupapashwa 1, IRS.gov, pdf)