Isiphi Isipho Sokuxhoma Ngonyaka?

Izipho zokuKhuphela ngonyaka zinganciphisa ixabiso lezindlu zakho ezihlawulwayo

Ekupheleni konyaka ngamnye, ndifumana iifowuni ezivela kubaxhasi abalungiselele ukuphelisa "ukucwangcisa umhlaba" izipho kubathandekayo babo. Oku kuza kubandakanya izipho zemali, iitoksi, iibhondi, izabelo zendawo yokuhlala, okanye ukuxolela amatyala kwintengo yemboleko yentsapho kwisixa esingadluli ukukhutshwa kwerhafu yonyaka. Kodwa yintoni kanye isipho sokukhutshwa ngonyaka?

Inkcazo yeSipho sokuKhutshwa konyaka

Isipho sokukhutshwa yonyaka sisisipho esilungele ukukhutshwa konyaka kwintlawulo yesipho sombuso.

Le mali isetyenziswe ngamnye ngonyaka nge-IRS ngenkqubo yenkcitho kwaye ipapashwa ngokutsha ngoNovemba kunyaka olandelayo. Ngo-2012 ukukhutshwa kombutho kwintlawulo yesipho bekuyi-$ 13,000, ngo-2013 ukukhutshwa kuye kwanda kwi-14,000 ye-$, kwaye ukukhutshwa kuzo kuhlala kwi-14,000 kwi-2014.

Imisebenzi Yemihla yokuKhuphela kweNyaka

Ngako-ke usebenze njani ukunikezela izipho zonyaka? Umntu ngamnye unikezelwa isabelo sawo sahlukileyo sonyaka kwisipho kwaye banokunika le mali kwinani elingenamkhawulo wabantu (amalungu omndeni kunye namalungu angewona amalungu entsapho) ngexesha lelo nyaka. Izibini ezitshatileyo zingadibanisa inani lazo lokukhutshwa ngonyaka, kodwa iziphi izipho ezahlukana phakathi kwendoda nomfazi kufuneka zixelwe kwi-IRS kwifomu 709, iSipho sase- United States (kunye ne-Generation-Skipping Transfer) .

Ukongezelela, izipho ezenziwe kumlingane ongummi wase-US azikhululwa kwiintlawulo zesipho ngokupheleleyo ngenxa yokunciphisa umtshato ongenamkhawulo , ngelixa izipho ezenziwe kumlingane ongeyena ummi wase-US zinemali yabo yokukhutshwa yonyaka, eyi-134,000 ngonyaka ka-2010, Ama-136,000 ngo-2011, i-$ 139,000 ye-2012, i-143,000 yee-2013 ukuya kwi-2013 kunye ne-145,000 eyi-$ 000 ngonyaka we-2014.

Isibonelo somnikelo wokuNyaka

Umzekelo kufuneka uncede ukucacisa ukuba i-gifting excluding gifting works year:

Masithi ekuhambeni kuka-2014 wena kunye neqabane lakho, abemi bobabini base-US, yenza izi zilandelayo zipho:

1. Unika i-$ 5,000 kwindodana yakho, uBob, ngo-Matshi kwaye enye i-$ 5,000 ngo-Disemba.
2. Umlingani wakho unikela i-$ 10,000 kwintombi yakhe, uBetty, ngo-Matshi kwaye enye i-$ 10,000 ngoDisemba.

1. Unika i-$ 2,000 kumshana wakho, uSusie, ngoJuni.
2. Unika umngane wakho umlinganiso wedayimali ufanele u-$ 50,000 ngoDisemba.
3. Iqabane lakho linika ibhotile yewayini engabonakaliyo eyi-$ 50,000 ngoDisemba.

Ngoko wena kunye nomlingane wakho uhlala kuphi kwizipho zakho zokungabikho ngonyaka ngo-2014?

Uwenze izipho ezipheleleyo ezingama-62,000 zamawaka ngo-2014, kodwa ngelanga ngenjongo yokuba nonke nifaneleke ukuba izipho zokungabikho zonyaka okanye ukutsalwa komtshato ongenamkhawulo: I-$ 10,000 ukuya kuBob ifanelekele ukukhutshwa konyaka, i-$ 2,000 ukuya kuSusie ifanelekele ukukhutshwa konyaka, kunye ne-50,000 i-$ 000 kwiqabane lakho lifanelekela ukutsalwa komtshato ongenamkhawulo.

Ngakolunye uhlangothi, iqabane lakho lenze izipho ezipheleleyo zamaRandi angama-70 000 ngo-2014 ezinokuthi zingakufanelekanga njengezipho zokukhutshwa ngonyaka: Ingqikithi yama-20,000 kwi-Betty ingaphezulu kwe-14,000 ye-excluded limit year, ngelixa inani elilinganiselwa kuma-50,000 kutsalwa komtshato.

Kuthiwani malunga ne-20,000 $ ukuya eBetty? Ngaba i-$ 6,000 yeedola ezingama-20 000 ezinikwe yona iya kuthathwa njengesipho esikhokhelwayo okanye cha? Oku kuya kuxhomekeke kwizinto ezimbini - (1) ukuba i-akhawunti (apho) imali evela kuyo yayibhalwe, kwaye (2) nokuba awuvumelani ukuba uhlukanise izipho kunye neqabane lakho.

Ukuba izipho kuBetty zivela kwi-akhawunti edibeneyo ebizwa ngamagama akho kunye neqabane lakho, ngoko ke ukuba ngamnye unokunika iBetty i-14,000 yezigidi izipho aziyi kuhlawulwa.

Ukuba ngakwesinye icala izipho kuBetty zivela kwi-akhawunti kwigama lakho lomntu, ke wena kunye neqabane lakho kufuneka nigqibe isigqibo sokuba ufuna ukwahlula isipho ku-Betty okanye cha. Ukuba uyavuma ukuhlula isipho sikaBetty, ke i-20,000 eyi-20,000 iya kufumana isipho sesigxina, kodwa wena kunye neqabane lakho kuya kufuneka ukuba nibike isipho sokuhlukana kwi-IRS usebenzisa i-Form 709 njengoko kuxoxwe ngentla. Ukuba awuvumelani ukuhlula isipho sikaBetty kunye neqabane lakho, kufuneka iqabane lakho liza kufuneka lichaze isipho sika-6,000 se-taxable kwi-IRS usebenzisa ifomu 709.

Indlela yokujonga ukuba wenze izipho ezihlawulwayo

Umgca ophantsi - ukuba awuqinisekanga ukuba ngaba awukwenzi naziphi izipho ezihlawulwayo ngexesha lelo xesha, qhagamshelana nomgcini-akhawunti wakho kunye / okanye irhafu okanye ummeli wecebo lomhlaba ukuba uqiniseke.