Ukuqonda iNkcitho encinci yerhafu
Ngokweqhinga, i-AMT yenzelwe ukukhusela abahlawuli berhafu ababi kakhulu ekuhlambiseni amatyala abo erhafu ukuba bangabi ncinane ngokusebenzisa yonke intsalela ekhoyo phantsi kwemithetho yerhafu.
Ngokufanelekileyo kuthatha ezinye zezohluthiso ukuze abo bantu bahlawule irhafu malunga nemali engenayo. Umgaqo wukuthi umntu unembopheleleko yokuhlawula irhafu yakhe rhoqo okanye irhafu encinci, kodwa "ubuncinci" yinto engafanelekanga. Umhlawuli-ntlawulo uhlawula ngokwenene nayiphi na iibalo ezimbini zeerhafu eziphuma ngaphezulu, kwaye ngokuqhelekileyo i-AMT.
Indlela i-AMT enegama elibi kangaka
Ekuqaleni, umyinge wokufumana imali apho i-AMT iqale ukukhaba kuyo yayingekho indexed kwixabiso lentengo, oku kuthetha ukuba yahlala yinto efanayo ngonyaka. Abathengi abaye babecingwa njengamafama amashumi eminyaka edlulileyo babengenakunqwenela kwiminyaka eyi-millennium. Enyanisweni, loo mgca waba noluphawu olongezelelweyo kwinqanaba eliphakathi kweklasi eliphezulu njengoko ixesha lihamba. I-AMT yaqala ukubetha abahlawuli berhafu abaphakathi, ngokungafuneki ukuba kwenziwe.
Oku kwaguquka noMthetho weRhafu wamaRhafu waseMelika owaqalisa ukusebenza ngoJanuwari 2013.
Ngoku i-AMT isingqimba sesentimitha ngokunyuka ngokunyuka ngonyaka unyaka ukuze ihambe ngokunyuka kwamaxabiso. Ukuba awuzange ube phantsi kwe-AMT, ngoku akunakwenzeka ukuba umvuzo wakho wonyaka uya kuphakamisa umda. Ukuba uba yinkwenkwezi yenkwenkwezi ngobusuku kwaye ingeniso yakho ngokuphindaphindiweyo iphindwe kabini, kunjalo, unokufumanisa kakuhle ukuba unxulumene nale rhafu.
Oku kusebenzayo ukuba ingeniso yakho ibe yinto yokuba udibanisa unyaka onyaka phakathi komnyaka phakathi kokuhlawula i-AMT okanye ukuyihlawula. Unokufumana uxanduva lwe-AMT kunoma yiphina irhafu yerhafu xa ingeniso yakho inganda ngaphezu kokuguqulwa kwamanani eminyaka ngonyaka.
Indlela i-AMT isebenza ngayo
Isizathu esibaluleke kakhulu sokuba i-AMT ikhabe kuyo ingeniso-okanye ibe yinkcazo echanekileyo, ulungelelaniso lwemali engenayo.
Bobabini izibalo zakho zerhafu rhoqo kunye ne-AMT ziqala kwindawo enye, kwiphepha enye yeFomu yakho ye-1040. Unokukrazula uhlengahlengiso oluthile kwimali engenayo, okuncitshulwayo akufuneki ukuba wenze isicelo. Ezinye izilungiso eziqhelekileyo kwimali engenayo zibandakanya i-alimony onokuyihlawula, inxalenye yerhafu yerhafu yokuqeshwa kunye negalelo elithile lomhlalaphantsi.
Isiphumo saloo nto yokukhupha i-income income yakho yonke okanye i-AGI. Ukususela kweli nqanaba, i-AMT kunye nokubala kweerhafu rhoqo ziyinxalenye.
Ukuhlawulwa kwerhafu yengeniso, uza kusilandela emva kokuncitshiswa okuqhelekileyo okanye ixabiso lakho lemali echithwe kwi-AGI yakho, kunye naluphi na ukuxolelwa komntu onokuthi unokubakho. Isiphumo senu ingeniso yerhafu. Inani le ngeniso ehlawulwa irhafu yimalini oyisebenzisayo ukujonga amanani eentlawulo zerhafu - ibhakha yakho yerhafu - kwiitafile zerhafu ukufumana ukuba uninzi kangakanani ne-IRS.
Imali engenayo engenayo ye-AMT iinjongo ayivumeli ukuxothwa okuqhelekileyo, ukuxolelwa komntu okanye iintlobo ezithile zokuncitshiswa kweempahla - kwaye zonke ezi zinto zingongeza kwizinto ezininzi. Ingeniso yakho ingaxhamla ngokubalulekileyo ukuba awukwazi ukubakhupha, kunye nenani elikhuphayo yintoni enquma ukuba kufuneka uhlawule i-AMT ngenxa yokuba ingeniso yakho iphezu kwinqanaba lokuguqula imali.
Ukuchithwa kwezinto ezichaphazelekayo
Iindleko ezilandelayo azixothwanga xa ubala ingeniso yakho ye-AMT, nangona ungazibamba xa ubalwa irhafu rhoqo.
- Intlawulo karhulumente kunye neengingqi
- Iindleko zonyango
- Ukuncitshiswa okungafaniyo njengeendleko zoshishino zabasebenzi kunye neendleko zotyalo-mali
- Inzala yomhlala-mboleko kwi-matyala
- Ukuhla kwehla
Olu luhlu aluhambelani. Kubonisa ukuba utshintsho oluqhelekileyo lwabaninzi berhafu baxhomekeke kulo.
Nantsi umgca ophantsi: Ukuba unayo nayiphi na intsalelo kulezi zigaba kwaye zibaluleke ngokwaneleyo, oku kunokubangela uxanduva lwe-AMT.
Ezinye izilungiso ze-AMT
Ukongezelela, ezinye iintlobo zengeniso eziqhelekanga ezihlawulwayo zihlawuliswa ngenjongo yokubala iholo lakho le-AMT. Ewe, oku kwongezwa kwimbuyekezo yakho, kwakhona. Kufuneka udibanise umahluko phakathi kwexabiso lemarike elifanelekileyo lempahla yokukhuthaza inxaxheba kunye nexabiso labo lokunyanzeliswa xa ikhetho zikhethwa kwaye zihlala zingaqinisekanga ekupheleni konyaka. Kufuneka uquke nenye inzala yentlawulo ekhutshwe yerhafu evela kwiimbopheleleko zomsebenzi wabucala.
Imboleko yerhafu yangaphandle, iholo engenayo kunye nelahleko, kunye nokuncitshiswa kwelahleko ekusebenziseni ukulahlekelwa kwintsebenzo.
I-AMT Exemption
Ukukhululwa ngumyinge wembundu okhoyo ngoku ulungelelanise ukunyuka kwamaxabiso.
Amount Amount Exemption Amanani kunye neSigaba seSigaba sika-2016 | |||
Indawo yokufaka | Inani lokuxolelwa | Umrhumo wokuxolelwa uphuhliswa ngaphandle kokufumana enye ingeniso yerhafu encinci ye: | Imali yokuxolelwa iphunyezwe ngokupheleleyo yi-AMTI ye: |
| Ongatshatanga | $ 53,900 | $ 119,700 | $ 335,300 |
| INtloko yeMakhaya | 53,900 | 119,700 | 335,300 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo | 41,900 | 79,850 | 247,450 |
| Ukutshata Ukutshata Ngokubambisana | 83,800 | 159,700 | 494,900 |
| Umhlolokazi onelungelo / Widowe r | 83,800 | 159,700 | 494,900 |
AMT Exemption Amounts kunye ne-Phase-Out for 2017 | |||
Indawo yokufaka | Inani lokuxolelwa | Umrhumo wokuxolelwa uphuhliswa ukuqala kwi-AMTI ye: | Imali yokuxolelwa iphunyezwe ngokupheleleyo yi-AMTI ye: |
| Ongatshatanga | $ 54,300 | $ 120,700 | $ 337,900 |
| INtloko yeMakhaya | 54,300 | 120,700 | 337,900 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo | 42,250 | 80,450 | 249,450 |
| Ukutshata Ukutshata Ngokubambisana | 84,500 | 160,900 | 498,900 |
| Umhlolokazi / Umhlolokazi | 84,500 | 160,900 | 492,500 |
I-Phase-Out ye-AMT Exemption Value
Imali yokuxhaswa isebenza into efana nokuncitshiswa okuqhelekileyo kwe-AMT. Ngamanye amagama, endaweni yezohluthwayo ezingavunywanga kunye nezinye iinguqulelo, abahlawuli berhafu banokunciphisa imali engaphezulu yokuhlawulwa yerhafu ngokuhlawulwa kwemali. Olunye urhafu lincinci lubalwa kwintsali ephumayo emva kokuba umrhumo wokuxolelwa ususwe kwi-AMT engenayo.
Umlinganiselo wokuxolelwa uyaguquka Umrhumo wokuxolelwa uncitshisiwe okanye uphononwe ngumntu wesine wohlulo phakathi komntu omncinci wenkcitho engeniso yerhafu kunye ne-phase-out threshold amount. Isigaba-siphumo sagqityiwe-oku kuthetha ukuba imali yokuxolelwa iyancitshiswa ibe yi-zero-xa i-AMT ingeniso ifikelele kwizihlandlo ezine ukukhutshwa kwemali kunye nomda wokuphuma.
IIMT IiRhafu zeRhafu
Ishiywe emva kokuba kwakhiwe isiseko seerhafu yerhafu encinane engeniso ehlawulwayo kunye nokubala nokukhupha imali yokuxolelwa kuthiwa yimali eseleyo. Le ntsalela iphindwe ngokumalunga namazinga eerhafu ye-AMT. Kukho iirhafu ezimbini zerhafu: iipesenti ezingama-26 kunye neepesenti ezingama-28.
Ngo-2016, umyinge apho i-26% ye-AMT ibhaji yerhafu iphelela kwaye i-28 yepesenti ye-AMT yentela iqala:
- I-93,150 yezigidi ezitshatileyo ezifakela ngokwahlukileyo
- $ 186,300 kuzo zonke ezinye izikhundla zokufakela
Ngo-2017, umda apho i-36% ye-AMT ibhakhti yerhafu iphelela kwaye i-28% ye-AMT ibhoksi yokuqala iqala:
- $ 93,900 ukutshata ngokutshatyalaliswa ngokwahlukileyo
- I-187,800 yezigidi kuzo zonke ezinye izikhundla zokufakela
Khangela ukujonga ukuba ulawulwa yi-AMT
I-Internal Revenue Service ine-calculator ye-intanethi ukukunceda ukuba ufumane ukuba ungaphantsi kweerhafu ezingaphantsi. Kubizwa ngokuba ngumNcedisi we-AMT kubantu. Kukho nephepha lokusebenzela ngokukhawuleza kwiMigaqo yeFom 1040 . Ungasebenzisa eli phepha lokusebenzela ukuqinisekisa ukuba kuya kufuneka uzalise ixesha elide leFom 6251 ukulinganisa irhafu yakho encinane.
Uninzi lweeprogram zeprojekthi zerhafu ziya kuqulunqa irhafu engezantsi yerhafu ngokuzenzekelayo, kodwa unokuba ufuna ukuhlaziya ifom yangoku yerhafu nantoni na ukuqonda ukuba yeyiphi inzuzo okanye ukuncitshiswa okubangela ukuba i-AMT ityala. Kubahlawuli berhafu abaninzi, ukuxothwa kwerhafu yengeniso karhulumente, irhafu yepropati kunye nenzuzo yemali yasekhaya kunye nenzuzo evela kwizinto ezikhuthazayo zoshishino lwezona zinto zizona zizathu ezibalulekileyo.
Cwangciso soThutho lwe-AMT
Izicwangciso zerhafu ezinxulumene neerhafu ezincinane zerhafu zinokuba zikhohlisayo kuba i-AMT ilungisa ukutsalwa kweentlobo kunye neengxowa-mali. Ngokubanzi, nangona kunjalo, ootitshala beerhafu batusa iingcebiso ezilandelayo:
- Funa iimbuyekezo ezivela kumqeshi wakho kwiindleko zoshishino ezenziwe njengomqeshwa. Ezi ndleko ziyingxenye yezihlomelo ezihlukeneyo, ezongeziweyo kwimbuyekezo yakho ye-AMT. Ngokwahlukileyo, ukuba umqeshi wakho abuyisele kule zindleko ngumcimbi ongenanto yerhafu kuwe kwaye ukhusela ukulungiswa okuphezulu kwe-AMT.
- Ukuphonononga ukuhlawula irhafu yakho karhulumente ukwenzela ukuba uhlawule ngokwaneleyo ukuba awunayo imali kodwa akwanele ukuba uhlawule ngokugqithiseleyo. Oku kuya kugcina ixabiso lakho lokuncitshiswa kweerhafu ngokubanzi, ngokunjalo ukugcina izilungiso zakho ze-AMT ezincinci kunokwenzeka.
- Bhatala iirhafu zakho zepropati xa kunokwenzeka ngenxa yokuhlawula isitofu sakho esilandelayo ekupheleni konyaka. Kwakhona, oku kuya kugcina ukuxothwa kwakho kwerhafu yelizwe kunye neendawo zentlawulo ngaphantsi.
- Thengisa ukukhethwa kwezinto zokukhuthaza inxaxheba kunyaka owenzayo . Xa usebenzisa kwaye uthengise ukukhethwa kwamasheya okukhuthaza abantu kunyaka onjalo, uya kuxhomekeka kwerhafu rhoqo kwiholo kodwa kungekhona i-AMT. Kodwa ukuba usebenzisa kwaye ungathengisi, ixabiso lentetho ekhethiweyo ngenxa yeenjongo ze-AMT.
Ulwazi olungakumbi kwiwebhusayithi ye-IRS.gov
- Ifom 6251 (pdf)
- Imiyalelo yeFom 6251