Indlela iNtsika yoThutho yomthetho ishintsha ngayo i-AMT
Leyo yinxalenye ecasulayo malunga ne-AMT. Ukuba wenza ngaphezulu kwexabiso le-AMT yokukhutshwa kunye nokusebenzisa iinqununu, kufuneka ubale iirhafu kabini.
Kuye kube yerhafu yengeniso rhoqo, kunye nenye ye-AMT. Ukongeza ukuhlambalaza kwingozi, kufuneka uhlawule umrhumo werhafu ophezulu .
Ngomhla we-22 kuDisemba, 2017, uMongameli uTrump wasayina uMthetho wokuThuthwa kweRhafu kunye neMisebenzi . Igcina i-AMT, kodwa iphakamisa ukukhululwa kunye namanqanaba okuqala ukusuka ngo-2018 ukuya ku-2025. Ngenxa yoko, kuya kubachaphazela abafaki beerhafu abangama-200,000 endaweni yezigidi ezi-5 ezichaphazelekayo ngo-2017. I-Congress iphelile i-AMT yeenkampani.
Indlela i-AMT isebenza ngayo
I-AMT iyahluke kwizinga lokuhlawula irhafu rhoqo ngenxa yokuba lingenanto echithwayo okanye ukukhululwa komntu . Akwayikuvumela ukuncitshiswa okuthandwayo. Ezi ziquka irhafu yengeniso karhulumente kunye neendawo, iingeniso zerhafu zangaphandle kunye neendleko zoshishino. Awuvumeli umdla kwi-mortgage equity mortgage , ngaphandle kokuba isetyenziswe ukuphucula ikhaya lakho. Impahla kunye neentlawulo zepropati zomntu zithengiswa.
Akukho zindleko zonyango .
Kufuneka unikwe ifayile ifaka i-credit card efanelekileyo (ifom ye-8834), inxalenye yokusetyenziswa komntu kwisinye isithuthi sempahla ye-refueling (ifomu 8911), okanye i-credit ye-tax minimal tax year (Ifomu 8801).
I-AMT inokubandakanya nezinye iimali ezingenakuthi zibalwe yerhafu yengeniso.
Ngenxa yoko, irhafu ye-AMT iphezulu kuneerhafu rhoqo
- Ixabiso lexabiso lemarike elincinci lezinto zokukhuthaza iinkokhelo ezithengiswayo kodwa zithengiswa.
- Ngaphandle kwentlawulo ehlawulwa irhafu evela kwiibhondi zomsebenzi wabucala.
- Iingxelo zerhafu zangaphandle.
- Imali engenayo kunye nelahleko.
- Ukuncitshiswa kwelahleko yokusebenza.
Ngethamsanqa, ireyithi yentela ye-AM ilula kunezinga lokuhlawula irhafu rhoqo. Kukho iirhafu ezimbini zerhafu: iipesenti ezingama-26 kunye neepesenti ezingama-28. Intlawulo yentlawulo ingama-26 ekhulwini kwiholo elingaphantsi kwe-AMT, kunye neepesenti ezingama-28 ngaphezulu kwayo. Ngonyaka werhafu ka-2017, umyinge uyi-$ 187,800 ye-AMT engenayo irhafu engenayo, okanye i-93,800 zama-dollar kulabo abatshatileyo abafakela ngokwahlukileyo. Ngomnyaka we-2018, umyinge ukwanda ukuya kuma-191,500 amawaka kubarhafi berhafu abafakela kunye kunye nabatshatileyo. Kuyi $ 95,750 yokutshata okutshatileyo.
Ukukhululwa kwe-AMT kunkulu kunokuba kukhululelwe umgangatho. Kodwa iyaqala ukutshabalalisa emva kokufikelela kwinqanaba elithile lemali engenayo, elibizwa ngokuba yi-phaseout. Emva kokuba inzuzo yakho ibetha isigaba se-phaseout, i-$ 0.25 ye-exemption iyanyamalala kuyo yonke idola ngaphaya kwe-phaseout.
Nayi amanqanaba ka-2017, kwaye phantsi kwe-bill entsha yentlawulo.
| Isimo | 2017 | 2018-2025 | ||
|---|---|---|---|---|
| Ukuxolelwa | Thonela | Ukuxolelwa | Thonela | |
| Ongatshatanga / iNtloko yoMakhaya | $ 54,300 | $ 120,700 | $ 70,300 | $ 500,000 |
| Ukutshata Ukutshata Ngokubambisana | $ 84,500 | $ 160,900 | $ 109,400 | $ 1M |
| Ukutshata okutshatayo | $ 42,250 | $ 80,450 | N / A | N / A |
Ngubani ohlawula i-AMT
Kuphela kufuneka ukhathazeke nge-AMT ukuba ingeniso yakho epheleleyo ehlengahlengisiweyo idlula ukuxolelwa. Ukuba wenza loo ngeniso okanye ngaphezulu, yi-AMT engenayo imali engenayo. Unokwenza ukubala i-AMTI kwaye uhlawule irhafu ephezulu. Unokwenza njalo kwifomu ye-6251. Iphakheji yakho yerhafu yeprojekthi iya kuyenzela yona. Ungakwazi kwakhona ukuya kumncedisi we- IRS AMT .
Emva kokuba ufanelekele i-AMT kunyaka werhafu, kufuneka uyihlawule. Kodwa unokutshintshisa yakho imali ukuze unciphise i-AMT kunyaka ozayo. Kukho iindlela ezine eziqhelekileyo.
- Ukuba ungumqeshwa, fumana inkampani yakho ukuba ibuyisele kwakhona xa kunokwenzeka.
- Qinisekisa ukuba urhoxiso lwenu lombuso alukho phezulu kuneentlawulo zakho ezilindelekileyo. Iintlawulo zerhafu zombuso azihluthwanga phantsi kwe-AMT.
- Bhatala irhafu yakho yepropati kuphela xa kufuneka. Musa ukuhlawulisa isitofu sakho esilandelayo ekupheleni konyaka. .
- Thengisa ukukhethwa kwezinto zokukhuthaza inxaxheba kunyaka owenzayo . Ukuba usebenzisa izikhetho, kodwa ungathengisi, ixabiso lentetho ekhethiweyo iya kuba yinzuzo kwiinjongo ze-AMT.
I-AMT ayichaphazeli wonk 'ubani ongaphezulu kwemimiselo yengeniso efanelekileyo. Ngaphambi kokuba ityala elitsha lerhafu, linempembelelo enkulu kumakhaya athola phakathi kwama-$ 500,000 kunye ne-$ 1 yezigidi ngonyaka. Kodwa nakwi-bracket, iipesenti ezingama-62.9 kuphela zihlawule i-AMT. Nantsi ukuphuka ngo-2017, ngokweSiseko seNkqubo yeRhafu.
| Ingeniso | Amaphesenti Ahlawula i-AMT |
|---|---|
| $ 0 - $ 75,000 | 0% |
| $ 75,000 - $ 100,000 | 0.2% |
| $ 100,000- $ 200,000 | 1.9% |
| $ 200,000- $ 500,000 | 29.4% |
| $ 500,000 - $ 1M | 62.9% |
| $ 1M + | 19.9% |
I-AMT iyakwazi ukugibela abakhokheli abatshatileyo nabantwana, ngenxa yezizathu ezininzi. Okokuqala, bahlala benemivuzo ephezulu, ngakumbi ukuba ngaba babini abazali basebenza. Okwesibini, i-AMT ayinakho ukukhululwa okongezelelweyo kwilungu ngalinye lomndeni. Okwesithathu, akukho "ibhonasi yomtshato" phantsi kwe-AMT.
Indlela Echaphazela Ngayo Uqoqosho Lwase-US
Kutheni iCongress yayingakunqunyulwa yerhafu encinci engabonakaliyo, njengokuba iTump ithembisa? Amagosa ethu akhethiweyo akakwazi ukuhlawula imali eyongezelelweyo. I-AMT ikhiqiza i-$ 60 yeebhiliyoni ngonyaka kwiintlawulo zentlawulo evela kwi-1 pesenti yabahlawuli berhafu. Ngenxa yeso sizathu, irhafu eqhubekayo .
Imbali
I-Congress yenze inguqu elula yokuNyuswa kweRhafu encinci ngo-1969. Kwakubizwa ngokuba yi-taxon million. Kungenxa yokuba yenzelwe ukuqiniseka ukuba ubutyebi abuzange bahambe ngaphandle kwentlawulo. Ngowe-1969, iNkonzo yeNgeniso yangaphakathi yafumanisa ukuba ama-155 angama-mali angakhokheli irhafu kuba ayesebenzisa izihlomelo ezingafumaneki kumsebenzi ophakathi. I-Congress yasebenzisa izinga eliphezulu lentela kwimali eyafikelela kwinqanaba elithile.
Ulawulo lweReagan ludale i-AMT yanamhlanje ukuba lubandakanye ukukhululwa okubanzi kunye nokuncitshiswa. Yongezelela ukukhululwa komntu, irhafu yelizwe kunye neendawo, kunye nokuncitshiswa okuqhelekileyo. Kwaye kwajolisa ukuncitshiswa njengamanyathelo omanyano kunye neendleko zonyango. Kwiphepha le-flip, ukuguqulwa kwentela ka-Reag ye-AMT kwaphelisa ukwehliswa kotyalo-mali okungasetyenziswanga okwakusetyenziselwa kuphela ocebileyo.
ICollywood ikhohliwe ukuvumela amanqanaba engeniso ukulungelelanisa ukunyuka kwamaxabiso . Ngenxa yoko, inkcazelo yobutyebi ayizange ishintshe ukusuka kumazinga ka-1969. Namhlanje, loo nqanaba yengeniso iya kubandakanya ngoku malunga nabantu bonke.
Ukugcina oko kungenzeki, iCongress yadlulisa "isiqwenga" ngamnye kunyaka ophakanyisiweyo. Ngaphandle kokulungiswa kwesikhashana, iintsapho ezinemali engenayo njenge-30,000 zamawaka ziza kulawulwa yi-AMT. Nangona iqela likhuselekile ezi ntsapho, kwaye kwadala uninzi lokungaqiniseki.
Ngo-2013, iCongress yadlulisela uMthetho woMninimzi woMthengisi waseMerika. Ngokuzenzekelayo zilungelelanise imingeniso yengeniso kwixabiso lentengo. I-Congress yongezelela ukulungiswa kwe-AMT kumthetho ukuphepha ukhuni lwezimali ngo-2013 . Ingcipheko kukuba ukuba ingeniso yakho isondele kumda. Ukuba ukuphakanyiswa kwakho kukukhulu kunexabiso lokunyuka kwamaxabiso, kusenokuba ukwanele ukukunqumla phezu komda we-AMT.