Ukuchithwa kwemali kungabangela ukuzuza kwempembelelo kunye neengxowa-mali ezikhishiwe
I-Capital Gain okanye Ukulahleka kwixesha elingabikho
Ukuthengiswa kwepropati yangempela ngokuqhelekileyo kuhamba kwinkqubo yokunyusa kwaye umthengisi ufumana ingxelo ebonisa ukuba ixabiso lekhaya lalithengiswe ngalo.
Nangona kunjalo, akukho ncitshiswa. Ibhanki yokubolekisa ithatha nje ukuba ithathe indlu. Ipropati ishintshile ngezandla ukuze i-IRS ithi ukuchithwa kwemali kusacingwa ukuba kuthengiswa, okanye ngokwemigaqo yobugcisa, "isimo" sesakhiwo.
Umgaqo osisiseko wokubala i-capital earnings kukukhupha isiseko okanye indleko yepropati kwixabiso lokuthengisa. Ukwahlukana yintoni inzuzo eyenziwa ngumntu, okanye ingakanani imali elahlekileyo xa kuthengiswa. Kwiimeko zokuqhawula kunye nangaphandle kweengxelo zengqungquthela, intengo yokuthengisa esetyenziselwa iinjongo zerhafu ayifumananga ngokukhawuleza. Akukho zivumelwano ezivunyelwene ngazo ngokuthe ngqo.
Kodwa kusekhona "intengo yokuthengisa" ngenjongo yentlawulo. Kuya kuba yinani lexabiso lemarike elifanelekileyo lepropati okanye ibhalansi ebolekelwe ngokukhawuleza ngaphambi kokugqithiswa, kuxhomekeke kuhlobo lomboleko owenayo. Bobabini la manani baya kuxelwa kuwe nakwi-IRS ngesikhungo sokuboleka kwiFom 1099-A.
Ukubambisana okanye iMboleko engeyiyo
Imali yakho yokubolekisa yayingumsebenzi okanye umboleko ongewona umvuzo. Ama-Mortgages asetyenziselwa ukufumana indlu athambekele ekubeni yimali-mboleko yokungahlawulwanga, ngelixa ukuhlawulwa kwemali-mboleko kunye neengxowa-mali zokulingana ekhaya zihlala ziboleka imali. Oku akunjalo ukulawula ngokupheleleyo, nangona kunjalo. Inokuxhomekeka kwimeko ohlala kuyo.
Ukuba unemboleko yemali, ubopheleleka ngokwaloo matyala kwaye umboleki-mali unokukuphishekela ngenxa yokuhlawula emva kokuba ipropathi ibuye ibuyele. Kule meko, isibalo esisetyenzisiweyo njengentengo yokuthengisa xa kubalwa i-capital benefit okanye ilahleko yincinci yezi zimbini zilandelayo:
- Ibhalansi yemali ehlawulwe ngokukhawuleza ngaphambi kokuba i-foreclosity ingabikho naliphi na ityala apho umboleki ehlala ejongene naye emva kokuqhawula
- Ixabiso lexabiso lemarike elifanelekileyo lepropati echanekileyo
Unokukhenxisa ingeniso yetyala kwi-foreclosure ngale hlobo lokubolekisa.
Imboleko engekho-mboleko yindawo apho umbolekayo engekho mfanelo ekuhlawuleni intlawulo mboleko. Ngamanye amazwi, umboleko unelisekile kwaye umboleki akakwazi ukuqhuba umboleki ukuba ahlawule kwakhona emva kokuba ibuye ibuyele kwakhona loo propati. Imali-mboleko engekho-mboleko, isibalo esisetyenzisiweyo njengoko intengo yokuthengisa yintlawulo ebolekileyo yemboleko ngokukhawuleza ngaphambi kokungena. I-IRS ithi uthengisa ngokuthe ngileyo indlu kumbolekisi ukuqwalaselwa ngokugcwele kwetyala elihlawulwe. Awuyi kuba nayiphi na ingeniso yecala ekhansekileyo ngenxa yokuba umboleki-mali unqatshelwe ngumthetho ukusukela ekuhlawuleleni.
Ukubika iNgxowa-mali eyinkunzi okanye ukulahlekelwa
Emva kokuba uzimisele ukuba uluhlobo luni lweemali-mboleko onayo kwipropati yakho, unokumisela intengo yokuthengisa.
Ukuba ipropati echanekileyo yayikuhlala kwakho okuphambili, bhengeze ukuchithwa kweShedyuli D kunye neFomu 8949. Unako ukufaneleka ukuba ungabandakanyi kwi-$ 500,000 yenzuzo evela kwingeniso yerhafu phantsi kwemithetho ethile:
- Ikhaya lakho lalihlala kuyo.
- Uhlala kuyo ubuncinane ezimbini kwiiveki ezidlulileyo.
Abahlawuli berhafu ngabanye bangabandakanyeka ama-$ 250,000, kwaye abahlawuli berhafu abatshatileyo abafakela ngokubambisana banokuphindwa kabini loo mali.
Eminye imithetho eyongezelelweyo iyasebenza. Ukuba ipropati echanekileyo yaxutywa-yayiyindawo yokuhlala yangundoqo ngexesha elinye kunye nokuhlala kwesekondari kwelinye ixesha-unokuthi unelungelo lokukhutshwa kwerhafu yentlawulo phantsi kwemithetho eguquliwe yokubala inzuzo okanye ukulahleka kwakho .
Ukususela ngo-2017, irhafu yerhafu kwixabiso elide lexesha elide lempahla, abo banomnyaka okanye ngaphezulu, iipesenti ezili-15 kubarhafi berhafu abawela kuma-brackets angama-25 ukuya kuma-35 eerhafu.
Isilinganiso ngama-20 ekhulwini kulabo abawela kwi-bracket 39.6. Abanikazi bezindlu abawela kwi-10 okanye ye-15 ye-bhaskiti yerhafu ayinakufuneka bahlawule irhafu yerhafu. Ukuba unayo indlu yakho ngaphantsi komnyaka, kufuneka uhlawule irhafu yentlawulo kwixabiso elifanayo esetyenziswe kwingeniso yakho rhoqo-ngamanye amagama, ngokubhekisele kwibhakhti yakho yentela.
Ukuba ipropati echanekileyo yayiyipropati yokuqashisa, bhengeza ukuthengiswa kwifom ye-Form 4797.
UMthetho woNcedo lokuTyala lokuTyala lokuTyala
Ukubhengezwa kwangaphambili kungabangela ingeniso ehlawulweyo ngaphandle kwemali eyinzuzo. Ukuba umnini-mboleko uthethelela okanye ukhansela ityala lokubolekwa ngemali kwi-mboleko yemali, kufuneka ufune ukufaka oku njengemali engenayo, kodwa kukho izinto ezimbalwa ezingabandakanyi izikweletu ezikhansekileyo zonyango lwerhafu.
Okubaluleke kakhulu kwezi zinto kukukhutshwa kwetyala elikhuselekile kwikhaya lakho eliphambili. Ngaphantsi koMthetho Wokuxhaswa Kwetyala Lokuxolelwa Ngetyala, ukuhlawulwa kwamatyala okufikelela kwi-$ 2 yezigidi kunokukhutshwa ngaphandle nje kokuba ityala lisetyenziselwe ukuthenga okanye ukwakha indawo yokuhlala eyintloko. Ukukhishwa kwerhafu kuphelile ekupheleni konyaka we-2016, kodwa kusekuhlawulela amatyala axolelwe ngo-2017 ukuba ngaba isivumelwano esibhaliweyo singeniswe ngo-2016. I-Congress yabuye yavula kwakhona umcimbi ngoJanuwari 2017, ngoko kuya kwenzeka ukuba lo Mthetho uza kulandiswa kwiminyaka ezayo.
Amaphepha eNgxelo zerhafu Ifomu 1099-A kunye neFom 1099-C
Ifom ye-1099-A ikhutshwa yibhanki emva kokuba i-real estate iye yavalwa. Ingxelo yomhla wokugqithisa, ixabiso lemarike elungileyo lepropati, kunye ne-balance balance loan ngaphambi kokungena kwexesha. Uya kuyidinga le ngcaciso xa ubika nayiphi na imali eyinzuzo engenayo ehambelana nokugqithiswa.
Ifom ye-1099-C ikhutshwa yibhanki emva kokuba ibhanki ikhansele okanye ixolelwe nayiphi na ityala ngemboleko yemali. Eli fom liza kubonisa ukuba kukho ityala elingakhanselwa kangakanani. Ukuba umboleki-mboleko ubinikela ngaphambili kwikhaya kwaye ukhansela ityala elingenakuhlawulwa kunyaka-nye, unokufumana kuphela ifom ye-1099-C ebonisa ingxelo yokubaluleka kunye nokukhanselwa kwetyala kunokufumana i-1099-A kunye ne-1099- C.