Ingqwalaselo yerhafu yerhafu yenkqubo yokuthengwa kwempahla yabasebenzi
Isicwangciso sokuthengwa kwesisitabane somsebenzi (ESPP) luhlobo lomvuzo ongezantsi owanikezelwa kubasebenzi beshishini. Ngaphantsi kwesi cwangciso, ishishini linika abasebenzi bayo ithuba lokuthenga i-stock yenkampani besebenzisa i-tax deductions kwi-pay. Isicwangciso singacacisa ukuba abaqeshwa bexabiso abahlawulela isabelo ngasinye sincinci kunexabiso lemarike elifanelekileyo. Isicwangciso se-EPSP esifanelekileyo (oko kukuthi, enye ehlangabezana nayo yonke imigaqo ebekwe kwicandelo 423 leNkqubo yeNgxelo yeNgeniso yangaphakathi) inokunikela ngezaphulelo ezifikelela kwi-15% kwixabiso lokuthenga lesitokisi.
I-ESPP ihamba ngezigaba ezine: isibonelelo, ixesha lokunikela, ukudluliselwa, isimo.
Isigaba sokunika
Umqeshi unikezela abasebenzi bakhe ithuba lokuthenga isitofu kwinkampani yomqeshi (okanye inkampani yomzali) kwixabiso elinqunywe ngaphambili.
Ixesha lokunikela
Ixesha lokunikela ngethuba apho abasebenzi baqokelela ukugcina imali yokuthengwa kwe-stock yenkampani. Abasebenzi bakhetha ukuba nepesenti okanye inani elingu-dollar elichithwe kwi-paycheck nganye. Ezi zithintelo zohlawulelo zenzeke emva kokuhlawula irhafu. Oku kuthetha ukuba irhafu yengeniso kunye nentlawulo ye-FICA sele isetyenzisiwe ngaphandle kwentlawulo yakho ngaphambi kokuba imali ibekelwe eceleni ukuthengwa kwe-ESPP.
Ukutshintshwa kwesigaba
Ekupheleni kwexesha lokunikela, umqeshi uthatha yonke imali egciniweyo kwaye isebenzisa loo mali ukuthenga izabelo ze-stock yenkampani.
I-sturities brokerage yokulawula isicwangciso se-ESPP iya kuthenga amasheya esitokisini senkampani kunye nokudlulisela ubunikazi besitishi kubaqeshwa abathatha inxaxheba.
Naliphina imali engasetyenziswanga ukuthenga isitoreji ibuyiselwa kumqeshwa.
Ngokumalunga nokudluliselwa kobunikazi bezabelo, inkampani iveza amaxwebhu kubasebenzi bayo. Inkampani ithumela ifom 3922, ikopi enye kumqeshwa kunye nenye ikopi kwi-IRS, ukukhuphela ulwazi malunga nokudluliselwa kwezabelo.
Indlu yomrhwebi olawula i-ESPP iya kuthumela ukuqinisekiswa kwezorhwebo.
Inkampani ibeka iakhawunti yeerhafu kubaqeshwa abathatha inxaxheba, kwaye izabelo ezithengwa phantsi kwe-ESPP zifakwe apho.
Akukho mpembelelo yerhafu xa izabelo zithengwa kwaye zithunyelwa kuwe. Kuza kubakho impembelelo yerhafu ngelixa, xa uthengisa okanye ulahla ezinye izabelo ze-ESPP.
Isigaba sokuphazamiseka
Emva kokuba izabelo zihanjiswe egameni lakho, ukhululekile ukwenza nabo njengoko uthanda. Unokuthengisa, ukuthengisa, ukutshintshisana, ukudlulisela okanye ukuwayeka. Ukulahlwa kwezabelo ze-ESPP kubangela impembelelo yerhafu.
Impembelelo yentlawulo ixhomekeke kwizinto ezintathu:
- Kude kube nini umntu ebephethe umnotho
- Ixabiso lokuthengisa
- Zingaphi izabelo zithengiswa
Ezi zinto zibini zokugqibela ziqikelela inani lemali engenayo umntu afumanayo ekuthengiseni isitokisi. Ixabiso lokuthengiswa liphindiswe ngokuphindaphinda inani lezabelo ezithengisiwe iziphumo kwimali ethe xaxa evela kwingxelo yokuthengisa. Ixabiso lokuthengisa nalo linokubaluleka kokubala kwembuyekezo engenayo, esiza kuxoxa ngayo ngezantsi.
Kude kube nini umntu ephethe izabelo ezichaza indlela ukuthengiswa kweentengiso kukwahlula ngayo. Indlela umthengi ehlelwe ngayo ngokukhawuleza inquma unyango lwerhafu.
Kukho amaxesha amabini okubamba:
- Ukususela kumhla wesibonelelo ukuya kumhla othengiswe ngawo
- Ukususela kumhla wokutshintshwa kumhla othengiswe ngawo
Ukugcina iiPeriods Ukuchonga indlela Inzuzo elinganiselwe ngayo kunye neTeksi
Ukuthengisa izabelo ze-ESPP zihlelwe kabini. Sizahlula nganye intengiso yezabelo ze-ESPP njengokuba zifanelekile okanye zingabalulekanga; kunye nokuba yinzuzo emfutshane okanye yexesha elide.
Isimo esifanelekileyo naluphi na ukuthengiswa okanye ukudluliselwa kobunikazi bezabelo ze-ESPP emva kokuba umntu ephethe isitokisi:
- ngaphezu konyaka omnye emva komhla wokugqithiswa kunye
- ngaphezu kweminyaka emibini emva komhla okukhethwa ngawo.
(Umhla wokutshintshwa uboniswe kwibhokisi 7 yeFom 3922; umhla wokunikezelwa, kwibhokisi 1 yeFom 3922.)
Isimo esingafanelekiyo naluphi na ukuthengisa okanye ukudluliselwa kobunikazi bezabelo ze-ESPP ezinganelisiyo imigaqo-nkqubo yokufaneleka echazwe ngasentla. Ngamanye amazwi, amanyathelo angenalo afanelekileyo athengise iASPP izabelo ezenzeka ngaphambi nangaphezulu ukuya kunyaka owodwa emva komhla wokutshintshwa okanye ngaphambi nangaphezulu ukuya kwiminyaka emibini emva komhla wokunika inkxaso.
Ukuthengiswa kwexesha elide naluphi na ukuthengiswa apho umntu one-stock yakhe engaphezu konyaka omnye. (Ixesha lokubamba ukuchonga ukuba isitokisi side okanye ixesha elifutshane liqala ukususela kwimini emva kokuba isitoko sithengwe kwaye siphela ngomhla wokuthengiswa.) [2]
Ukuthengiswa kwexesha elifutshane naluphi na ukuthengiswa apho umntu anesisitye sonyaka omnye okanye ngaphantsi.
Singakwazi ukubonisa ezi zihlandlo zokubamba usebenzisa izibalo zesandla esifana nale:
Ukulungelelanisa ukuba ngaba | Usuku lokuthengisa> 1 unyaka emva komhla wokudlulisa NO Usuku lokuthengisa> iminyaka emi-2 emva komhla wokunikezelwa |
Ukungabikho okufanelekileyo ukulungiselela ukuba | Usuku lokuthengisa ≤ 1 ngonyaka emva komhla wokutshintshwa OK Usuku lokuthengisa ≤ iminyaka emi-2 emva komhla wokunikezelwa |
Iifom zeThuba elide zisebenza kwiinzuzo ezinkulu | Usuku lokuthengisa> 1 unyaka + 1 ngosuku emva komhla wokuthunyelwa |
Iimali eziqhelekileyo zisebenza kwi-short-term gains capital if | Usuku lokuthengisa ≤ 1 ngonyaka emva komhla wokutshintshwa |
Imali yeNkxaso yoLwahlulo kwiMali yeNgeniso yeMali
Ngoku makhe sihlanganise ibali kude kube kude sibone apho oku kusikhokelela ngokubhekiselele kunyango lwerhafu. Umqeshwa usebenzela inkampani. Inkampani yakha i-ESPP. Umqeshwa wachithwa ngemali (emva kwentela) kwi-paycheck nganye, kwaye loo mali yayisetyenziselwa ukuthenga izabelo kwi-stock yekampani. Ngoku umqeshwa uthengisa isitokisi.
Kule nqanaba kwibali, kufuneka sihlule. Ngaba umqeshwa uthenge isitishi kwisaphulelo? Esi saphulelo sithathwa njengenzuzo yembuyekezo xa izabelo zithengiswa. Okunye okunyuka (okanye ukuncipha) kwixabiso lezabelo kuyinzuzo eyinzuzo enkulu. Oku kunemiba enkulu. Okwangoku siza kugxininisa kwimiba enye: yindlela yokulinganisa imali engenayo.
Nantsi into endiyithethayo: masithi umthengi wethu ufumana isabelo se-1 se-XYZ kwisitori sama-85. Ngaloo mini, isitokisiso se-XYZ sasifanele i-$ 100 ngesabelo ngasinye. Umqeshwa ufumana isaphulelo se-15% kwixabiso lokuthenga. Ngoku uthengisa isabelo sakhe se-XYZ nge $ 125. Ngokubanzi, umthengi wethu ufumana i-$ 40 kule mali-mali: i-$ 125 yathengisa isitokethi ukuba ingadlulanga i-$ 85 eyayihlawula isitokisi. Oko senzayo ngoku kuyahlukana nale mali engama-40 kwiingxenye ezimbini: ingeniso yembuyekezo kunye neengeniso zentengo.
Ingeniso yembuyekezo ingakanani? Sineefomula ezintathu. Ngaba kufuneka ukwazi oku? Ewe kwaye nasi isizathu. Ndibone izindlu zee-brokerage zibika isiseko esingalunganga kwifom ye-1099-B. Ngamanye amaxesha bayifumana kakuhle. Ngamanye amaxesha bayifumene. Ukuba uyayazi imbuyekezo yengeniso, ngoko unokufumana ukubala ngokuchanekileyo kwesiseko. Emva koko uya kuba sesikhundla sokubeka iinombolo ezifanelekileyo kwi-tax return yakho.
Kukho iifomula ezintathu zokulinganisa imali engenayo. Ziziphi iifomula esisisebenzisayo kuxhomekeke ekubeni ngaba sinesimo esifanelekileyo okanye isimo esingafanelekiyo.
Ukufumana amanyathelo afanelekayo, imbuyekezo yengeniso iphantsi:
A. Ixabiso lemarike elungileyo lentengiso ngomhla okhethwa ngawo, unciphisa intlawulo ehlawulwayo yokusebenzisa ukhetho.
B. Ixabiso lemarike elungileyo lentengo ngomhla wokuthengiswa kweempahla, ukunciphisa intlawulo ehlawulwayo yokusebenzisa ukhetho.
Ngenxa yokungenakufaneleka, umvuzo wembuyekezo:
Ixabiso elithengisayo lemarike yesitokethi ngomhla wokukhethwa ngawo, unciphisa intlawulo ehlawulwayo yokusebenzisa ukhetho.
Ngethamsanqa, akudingeki sihambe ukumba le ngcaciso. Uninzi lwalo datha lufumaneka kwifom ye-3922. Abaqeshi balungiselela eli fomu kwaye bakhuphele kubasebenzi babo xa kusinikwa isitokhwe phantsi kwesicwangciso sokuthengwa kwamasheya abasebenzi.
Ziziphi iinkcukacha ezingabonakali kwiFomu 3922? Inani elithengileyo lemarike ngomhla wokuthengiswa ngumthengi. Kungenxa yokuba ifom 3922 ilungiselelwe kwaye ikhutshwe xa izabelo ze-ESPP zidluliselwa kumqeshwa, okufunekayo kwi-formula B, ngasentla. Inani elifanelekileyo lemarike yesitokethi ngomhla othengiswe ngawo kuya kuboniswa kwiFom 1099-B ukusuka kwi-brokerage.
Ngoko le nto yayiza kuba yinto elungileyo yokuziqhelanisa nale fomu.
Ukusebenza ngeFom 3922
IFomu 3922 ibizwa ngokuthi, "Ukutshintshwa kweSitokethi esithengwe NgesiCwangciso seNtengo sokuThengwa kweShishini phantsi kweCandelo 423 (c)."
Inkomfa ye-Fomu 3922 kubasebenzi babo echaza iinkcukacha eziphathelene nokudluliselwa kwe-stock phantsi kwesicwangciso sokuthengwa kwamasheya abasebenzi. IFomu 3922 inolwazi oluninzi lweenkcukacha ezifunekayo ukuqhuba naziphi na izibalo eziphathelele kwizabelo ze-ESPP.
IFom 3922 iqulethe ezi zilandelayo:
Ibhokisi 1 | Umhla wokukhetha owenziwe |
Ibhokisi 2 | Umhla wokukhetha owenziweyo |
Ibhokisi 3 | Inani lexabiso lemarike elifanelekileyo ngesabelo ngasinye ngosuku lomnikelo |
Ibhokisi 4 | Ixabiso lemarike elifanelekileyo ngesabelo ngasinye ngosuku lokusebenza |
Ibhokisi 5 | Ixabiso lokuzivocavola lihlawulwe ngesabelo ngasinye |
Ibhokisi 6 | Inani lamashishini adluliselweyo |
Ibhokisi 7 | Umhla woomthetho uthathelwa |
Ibhokisi 8 | Ixabiso lentengo nganye yesabelo esinqunywe ngathi ukuba ukhetho luye lwasetyenziswa ngomhla oboniswe kwibhokisi 1 (umhla wesibonelelo) |
IFomu 3922 ineenkcukacha esiyidingayo ukubala umvuzo womntu, ingeniso, kunye nexesha elifanelekileyo lokubamba inxaxheba kwi-ESPP. Ndiza kukunika izibalo ezifanelekileyo ngokwenza ezi zibalo. Ingqungquthela yenkcazelo yeFomu 3922 ayinayo yintengo yokuthengisa yee-ESPP izabelo.
Ndiza kukunika imathematika kwifom echanekileyo apha. Emva koko siza kuphinda sichaze iinkcukacha kunye neziphumo emva koko.
I-Basic ESPP yeMathematika esebenzisa Ifomu 3922 | |
Ukubala ixesha lokubala | |
Umhla wokuba i-ESPP yabelana ukusuka ekungafaneleki ukufaneleka | (Ibhokisi 7) + 1 unyaka (Ibhokisi 1) + 2 iminyaka (nokuba ngumhla kamva) |
Umhla i-EPSP yabelana ngayo ukusuka kwixesha elide ukuya kwixesha elide | (Ibhokisi 7) + 1 unyaka + 1 ngosuku |
Imilinganiselo e-3 yembuyekezo yembuyekezo | |
Imbuyekezo yengeniso kwiimeko ezifanelekileyo, ezantsi: | (Ibhokisi 3) - (Ibhokisi 5) * (Ibhokisi 6) |
Okanye: | ((I-FMV ngesabelo ngasinye) - (Ibhokisi 5)) * (Ibhokisi 6) |
Imbuyekezo yengeniso kumgangatho ongafanelekanga | (Ibhokisi 4) - (Ibhokisi 5)) * (Ibhokisi 6) |
Isiseko | (Ibhokisi le-5) * (Ibhokisi 6)) + imbuyekezo yengeniso + kunye nemirhumo yokuthenga nokuthengisa isitokisi |
Impembelelo yeRhafu yeeMfuno zokuQinisekisa
Ukuba umqeshwa uthenge isitokisi kwisitishi, silinganisa ukuba imbuyekezo ingeniso.
Sibala imbuyekezo yengeniso ngokusebenzisa izilinganiso A kunye noB , ngasentla. Naliphi na impendulo engezantsi yimalini yembuyekezo yengeniso. Imbuyekezo yengeniso ihlawuliswa njengoko iirhafu zorhafu eziqhelekileyo, ezikhoyo ukusuka kwi-10% ukuya kwi-39.6%.
Emva koko silinganisela inzuzo okanye ukulahleka kwenkunzi. Ukufumana umehluko phakathi kwemali oyithengayo ngokuthengisa i-stock kunye nesiseko sakho kwisitokisini. Isiseko yintlawulo yokuqala ehlawulwe kwisitoko (intengo yekhetho) kunye nembuyekezo yengeniso kunye nee-commissions kunye nemirhumo ehlawulwa ukuthenga nokuthengisa isitokisi. Ngamanye amazwi,
- Imali eninzi-intengo yekhetho - intlawulo yembuyekezo - iikhomishini kunye neerhafu = ukufumana imali okanye ukulahleka
Ukuba umqeshwa uhlawula ixabiso elipheleleyo kwisitokisi, siyawufumana inzuzo okanye ukulahleka. Akukho ntlawulo yembuyekezo, kuba umqeshwa akafumani isaphulelo kwixabiso lokuthenga. Sibala ukuba inzuzo okanye ilahleko njengenhla. Kodwa ekubeni imbuyekezo ingeniso, ifomula yenza lula kwi-Gross income - ixabiso lokukhetha - iikhomishini.
Ukuzuza kwiimbono zexesha elide kuhlawulwa irhafu kwixesha elide lohlawulo lwentlawulo ye-0%, 15%, okanye i-20%. Iingeniso zingaphinda zibe phantsi kwe-3.9% ye-overtax kwingeniso-mali.
Impembelelo yeRhafu yeZingeniso ezingabalulekanga
Ukuba umqeshwa uthenge isitokisi kwisitishi, silinganisa ukuba imbuyekezo ingeniso.
Sibala imbuyekezo yengeniso ngokusebenzisa i-equation C , ngasentla. Imbuyekezo yengeniso ihlawuliswa njengoko iirhafu zorhafu eziqhelekileyo, ezikhoyo ukusuka kwi-10% ukuya kwi-39.6%.
Emva koko silinganisela inzuzo okanye ukulahleka kwenkunzi. Ukufumana umehluko phakathi kwemali oyithengayo ngokuthengisa i-stock kunye nesiseko sakho kwisitokisini. Isiseko yintlawulo yokuqala ehlawulwe kwisitoko (intengo yekhetho) kunye nembuyekezo yengeniso kunye nee-commissions kunye nemirhumo ehlawulwa ukuthenga nokuthengisa isitokisi. Ngamanye amazwi,
- Imali eninzi-intengo yekhetho - intlawulo yembuyekezo - iikhomishini kunye neerhafu = ukufumana imali okanye ukulahleka
Yiyiphi Imbuyekezo yokuNikwa kweMbuyekezo
Ukunyuka kwexabiso kwizabelo ze-ESPP kuhlukaniswe kwingeniso yembuyekezo kunye nokufumana inzuzo.
Imbuyekezo yengeniso ihlawulwa njengemvuzo eyongezelelweyo irhafu yengeniso eqhelekileyo, ekhoyo ngoku ivela kwi-10% ukuya kwi-39.6%. Imbuyekezo yengeniso yongeza kwimvuzo wakho kwaye ibhalwe ngeFom W-2. Imbuyekezo yengeniso ixhomekeke kwerhafu yengeniso ye-federal (kunye nayiphi irhafu yentlawulo yelizwe). Imbuyekezo yengeniso ayikho phantsi kweNtlalontle yeNhlalakahle kunye neNtlawulo yeMatare ("FICA"). Imbuyekezo yengeniso ifakiwe kwimirhumo echazwe kwiBhokisi 1 leFomu W-2. Imbuyekezo yengeniso ayifakiwe kwiBhokisi 3 okanye kwiBhokisi 5 imivuzo yomvuzo.
Makhe sijonge kule yonyango yonyango efanayo kwindlela yokujonga inkqubo. Umhlathi odlulileyo usitshela indlela umvuzo onokuphathwa ngayo ngendlela efanelekileyo. Nantsi indlela edlala ngayo ebomini bokwenene. Uya kuthenga ii-ESPP izabelo. Ungena kwiwebhsayithi yakho yomthengisi, uze ubeke umyalelo wokuthengisa. Umthengisi ulawula i-deal, ukutshintshana ezinye zezabelo zakho ngeenkcukacha zemali. Umthengisi kunye nomqeshi wakho ubambisana ngokubhekiselele kwizinto zokunika ingxelo. Abagcini-zincwadi babo benza izibalo. Ngoku bayazi yonke idatha efunekayo: intengo yakho yokuthengisa, imbuyekezo yengeniso yakho, iindleko zakho zokuzikhethela, isiseko sakho, ixesha lakho lokubamba, kunye nokuba umthengi ufanelekile okanye awufanelekanga, nokuba ngaba ixeshana okanye ixesha elide. Abagcini-zincwadi bafika emsebenzini basebenze konke oku. Ufumana imali kwi-akhawunti yakho yomrhwebi. Yaye enye yengeniso iyongezwa kwimvuzo wakho. (Kodwa i-paycheck yakho ayiyi kunyuka, khumbula ukuba sele unayo imali kwi-akhawunti yakho ye-brokerage.) Ngoko ke ngenjongo yokunika ingxelo, le mali iyongezwa kuwe ukuhlawula. Kwaye ngenjongo yokunika ingxelo, umthengisi ubika ingxelo kunye nomvuzo kwiFom 1099-B. Ngoko ekupheleni konyaka, kuya kufuneka uqokelele ezi ngxelo zimbini ukuqinisekisa ukuba ingeniso yerhafu yanye kuphela, kwaye ngendlela efanelekileyo.
Ukufumana i-ESPP kwiRhafu yokuRhumela
Okokuqala, kubala intlawulo yembuyekezo ukusuka ekuqaleni, usebenzisa zonke izitrakthi zemali kunye neentlawulo zerhafu umnikezeli. Thelekisa ukubala kwakho kwinto ebonisa kwiFom W-2.
Okwesibini, zibalo, ngokusukela ekuqaleni. Bala inani lokuqala (oko umthengi ahlawulwe kwisitokisi). Emva koko isiseko esilungisiweyo kunye nembuyekezo yengeniso yongezwa kuyo (kwaye kunjalo, iikomishishini zentengiso).
Thelekisa la manani kumanqaku avela kwiFomu 1099-B kunye nayiphi na inkcazo yemali yokuthengisa. Ukuba ifom ye-1099-B ibonisa kuphela isiseko "sokuqala", wabeka umehluko kwikholam yohlengahlengiso lweFomu 8949. Ukuba i-1099-B ibonisa isiseko esinyaniweyo kunye nesilungileyo njengoko ihlengahlengiso ngeniso, akukho ke utshintsho olufunekayo.
Ibali elihle. Kulo nyaka ndabona omnye umthengisi athola isiseko ngokufanelekileyo nokungalunganga ngokufanayo 1099. Kukho iintengiso ezimbini kwi-1099-B. Nganye ibonisa isiseko. Intengiso yokuqala yayisisiseko "sokuqala" (esasidinga ukulungiswa kwimbuyekezo yengeniso). Kwaye okwesibini ukuthengiselana kwakukho isiseko esinyanisekileyo nesilungileyo (esingafunekanga utshintsho).
Ukuthatha inxaxheba kwiplani ye-ESPP inemisebenzi ebalulekileyo yokuphatha wena kunye nomgcini-akhawunti wakho. Kungumdla wakho omkhulu kuwo onke amaxwebhu akho e-ESPP ukuze wena kunye ne-akhawunti yakho unokuqinisekisa ukuba amanani achazwe ngokuchanekileyo.