Ukubamba iNtloko yeSimo sokuFakela iMakhaya

Ukufakela njengeNtloko yeMakhaya Kudinga ukuPhonononga uVavanyo oluThathu

Bonke abahlawuli berhafu abadalwa ngokulinganayo. I-Internal Revenue Code inikezela ngeendlela ezinhlanu zokukhetha ukukhetha indawo apho kufuneka ukhethe xa ugqiba ukubuyela kwakho kweerhafu. Intloko yendlu enye yeyona nto inenzuzo. Abathengi abakufanelekelayo njengenhloko yezindlu ezixhamlayo kwi- deduction ephezulu kunye neebhakethi zerhafu ngokubanzi xa kuthelekiswa nesimo esisodwa sokufakela .

Unokubanga inkunzi yesimo sokufakela indlu xa ungatshatanga okanye "uthathelwa ingatshatanga" ekupheleni konyaka kwaye uhlawule ngaphezu kwesigamu indleko yokugcina ikhaya lakho unyaka kwaye unomntu oyedwa okanye ngaphezulu oxhomekeke kumntu ohlala naye nawe ubuncinane ubuncwane bonyaka.

Ewe, kunzima kakhulu, kwaye le yimiqathango eyisiseko. Imithetho ekhethekileyo isebenza kubazali abahlukeneyo kunye nezibini ezitshatileyo ezihlala ngaphandle komnye.

INtloko yeeNtlawulo zeRhafu zeNdlu kunye nokuHlulwa koMgangatho

Isimo sakho sokufakela sinquma inani lemali echithwayo eliqhelekileyo kunye nawaphi na irhafu yentlawulo omele ukuyisebenzisa xa ubalwa irhafu yengeniso yakho yonyaka. Intloko yexabiso lokuncitshiswa komgangatho we-2017 yi-$ 9,350. Qhathanisa oku kunye nezifayili ezingatshatanga kunye nabantu abatshatileyo abafake iifayile ezahlukileyo-bangabango kuphela ukuxothwa kwemali eyi-$ 6,350. Abahlawuli berhafu abatshatileyo abafakela ukubuyiswa ngokuhlanganyela bafumana imali yokubanjiswa kweedola ezili-12,700, ezenza u-$ 6,350 ukuchithwa kwemali nganye, kusezantsi phantsi kwentloko yexabiso lemali.

Itheyibhile engezantsi ibonisa iirhafu zerhafu ezisebenzisayo kwintloko yeefayile zasemakhaya ngonyaka ka-2017.

Iimali zeeNtlawulo eziqhelekileyo ze-2017 kwiNtloko yeNdlela yokuFakela iMakhaya [IShedyuli yeNqanaba leRhafu Z, Ikhowudi yangaphakathi yeNgeniso yeCandelo 1 (b)]
Ukuba ingeniso ehlawulwayo		a	b	c	d	e	f	g
ngaphaya	kodwa kungekhona	Imali engenayo engenayo	Minus	Susa (b) ukusuka (a)	Inani lokuphindaphinda	Phinda (c) nge (d)	Inani elongezelelweyo	Yongeza (e) kunye (f)
$ 0	$ 13,350	$ 0	× 10%	$ 0
13,350	50,800	13,350	× 15%	1,335.00
50,800	131,200	50,800	× 25%	6,952.50
131,200	212,500	131,200	× 28%	27,052.50
212,500	416,700	212,500	× 33%	49,816.50
416,700	444,550	416,700	× 35%	117,202.50
444,550	-	444,550	× 39.6%	126,950.00

Uvavanyo olungatshatanga

Ngokuqhelekileyo, umhlawuli-ntlawulo kufuneka angatshatanga ngomhla wokugqibela wonyaka ukuyifakela njengentloko yendlu. Oku kuthetha ukuba ungatshatanga, uqhawule, okanye uhlukaniswe ngokomthetho phantsi komyalelo wesondlo ohlukeneyo. Unokuba "uthathwa ngokungatshatanga" ukuba usenokwatshata ngokusemthethweni kodwa uhlala kwindawo ehlukile kwiqabane lakho ubuncinane kwiinyanga ezintandathu zokugqibela-ukususela ngoJulayi 1 ukuya ekupheleni kukaDisemba.

Kumele ufake ifayile yentlawulo ehlukeneyo kwiqabane lakho kwaye kufuneka uhlangane nezinye iinkalo ezibini kwi-head of home status: uvavanyo lokuxhaswa kunye novavanyo oluxhomekeke ekuxhaseni.

Uvavanyo lweNkxaso

Uvavanyo lokuxhasa lufuna ukuba unikezele ngaphezu kwesigamu indleko zokugcina ikhaya lakho lonyaka. Iindleko zokufaneleka zibandakanya iindleko ezifana nerenti okanye iintlawulo zokubolekwa kwempahla, iirhafu zepropati, i-inshurensi yepropati, ukulungiswa, izibonelelo kunye nokutya. Abathengi bangasebenzisa Iphepha Lomsebenzi 1 kwiSaziso 501 ukuchonga ukuba bahlangabezana novavanyo lokuxhasa. Izindleko ezinxulumene nezambatho, imfundo, unyango lwezonyango, iholide, i-inshorensi yobomi kunye nokuthutha akayi kubala.

Imali efunyenwe kwiinkqubo zenkxaso zorhulumente ezifana neNkxaso Yesikhashana yeeNtsapho ezihluphekileyo ayizibali njengenkxaso yemali enikezelwa ngumhlawuli werhafu ofuna ukufaneleka ukuba abe yinhloko yesimo sokufakela indlu. Ukuba usebenzisa iimali ezivela kuyo nayiphi na imithombo, awukwazi ukuyifaka njengemali oye uyihlawula ekuxhaseni ikhaya lakho. Kuthathwa njengento eyahlukileyo yokuhlala nomnye umntu oye wanyula imali kwiindleko.

Uvavanyo oluxhomekeke kuVimba

Umntu ofanelekileyo kufuneka ahlale ekhaya lakho ngaphezu kwesigamu sonyaka, kwaye lo ngumgaqo obunzima kakhulu.

Iintlobo ezithile zezihlobo ezinxulumene nentsapho zingaba ngabantu abafanelekayo kwi-head of status filing status. Ziquka:

• Umntwana wakho, umntwana ozala umntwana, umntwana owamkela umntwana, umntwana okhulayo, umntakwabo, udade, okanye inzala yomnye wabantu obathi uzixhomekeke phantsi kolawulo lwezingane ezifanelekileyo ;
• Umntwana wakho, umntwana ozala umntwana, umntwana owamkela umntwana, umntwana okhulisayo, umzalwana, udade, okanye inzala yomnye wabantu oya kuba nako ukufumana isimangalo njengomxhomekeke phantsi kweemfuno zezingane ezifanele kodwa ukhethe ukuba ungabanga njengomxhomekeke kuba ukhululwe umxolelwane oxhomekeke kumxhasi kumzali ongeyena umzali;
• Unyoko okanye utata onokuthiwa ngumntu oxhomekeke phantsi kwemiqathango ehambelanayo ;
• Umntakwenu, udade, utatomkhulu, umntakwabo, okanye umntakwabo onokumangalela njengomxhomekeke phantsi kwemigaqo ehambelana nemilinganiselo.

I-IRS inikeza isatifiketi esetyenziswe kakuhle ngokuphathelele abantu abafanelekayo kwiThebhile 4 yokupapashwa 501.

Ngaphandle kwemiqathango emibini kuMgaqo wokuHlala

Umhlawuli-ntlawulo nomntu ofanelekileyo basacingwa ukuba bahlale kwindlu efanayo ngexesha lokungabikho kwexeshana ngenxa yokugula, imfundo, ishishini, iholide okanye inkonzo yempi, ngokwe-IRS. Umgaqo wukuthi "kunengqiqo ukucinga ukuba umntu ongakhoyo uya kubuya ekhaya emva kokungabikho kwexeshana. Umele uqhubeke nokugcina ikhaya ngexesha lokungabikho." Ngamanye amagama, ukuba umntwana wakho uhlala esikolweni ngenxalenye yonyaka, ufanelekile.

Kukho ukhetho olukhethekileyo kubantu abaxhasa abazali babo abaxhomekeke kuyo. Umzali unokuba ngumntu ofanelekileyo ngenjongo yokudibana novavanyo lwendawo yokuhlala nokuba akahlali ekhaya lakho nje ukuba unokumbiza njengolu xho mekeke kwaye uhlangabezana novavanyo lokuxhasa. "Ukuba umntu wakho ofanelekayo nguyihlo okanye unina, unakho ukulungele ukufakela njengenhloko yendlu nangona uyihlo okanye unina akahlali nawe. Noko ke, kufuneka ube nako ukufaka isicelo sokuxolelwa koyihlo okanye unina. , kufuneka uhlawule ngaphezu kwesigamu indleko yokugcina indlu eyayiyindlu ephakamileyo yonyaka wonke kubayihlo okanye unina. Ugcina ikhaya eliyinhloko likayihlo okanye unina ukuba uhlawula ngaphezu kwesigamu indleko ukugcina umzali wakho kwikhaya lokuphumla okanye kwikhaya labantu asebekhulile, "ngokutsho kwe-IRS kwi-Publication 501.

Izixhobo zokuQinisekisa isimo sokuFakela

I-IRS inesicelo sesimo sokufakela kwiwebhusayithi ethiwa yiyiphi imeko yam yokufaka? Isicelo seWebhu sithatha imizuzu engamahlanu ukugqiba kwaye sinokukunceda ukuba ufumane isimo sokufakela ukuba uyifanele. I-IRS iphinda inikeze uMnqumo wokuFaka iSimo soMnqophiso kwiphepha B-1 lopapasho 4012 .