I-IRS yenza ezinye iifom zerhafu zentlawulo ezuzayo ngo-2011
I-IRS ikhuphe ifom entsha yentlawulo yokunika ingxelo yexabiso lemali kunye nokulahlekelwa kwii-stocks, amabhondi, imali kunye kunye nokutyalomali okufanayo ngexesha lonyaka werhafu ka-2011.
Ukuthengiswa kwezimali-mali kubhaliwe ngoku kwiFomu 8949, ukuThengiswa kunye nezinye iziTyalo zeeAfa zeMali . I-IRS iphinde ihlaziywe iShedyuli D kunye neFomu 1099-B ukuze ifake iFomu 8949.
UMthetho woQinisekiso woQoqosho kwezoPhuhliso
I-Congress yadlulisela uMthetho woQoqosho oluPhezulu loLwabiwo-mali ngo-2008 efuna ukuba abadayisi baqale ukunika ingxelo ngexabiso lentengo yemveliso kutyalo-mali kunye ne-IRS kwifomu ye-1099-B. Ngokwicatshulwa, ukuba nabathengi bazise ingxelo ngeendleko kunye neentengiso zenzelwe ukunciphisa umthwalo kwabahlawuli berhafu ngabanye ukugcina iirekhodi ezibanzi kwiimali zabo. Kwakucatshangelwa ukuba kuya kulula inkqubo yokunika ingxelo.
Ifom 1099-B
Iifom zokurhweba zibophezelekile ukuba zithumele iiFomu ze-1099-B kubatyalomali kunye ne-IRS, ukubika ingxelo yokuthengisa iimveliso zentengiso okanye iifowuni. Ngaphambi kwe-EESA, i-1099-B ikwazisa kuphela ulwazi malunga nokuthengiswa kotyalo-mali, njengosuku lokuthengisa kunye nokuthengiswa kwempahla.
Abathengi bekufuneka banikeze umhla wokuthenga kunye nexabiso lokuthenga xa bebikela ukuthengiswa kweShedyuli D kunye neerhafu zabo zerhafu.
Abathengi abaninzi babesele benika iingxelo zokufumana / ukulahleka njengengcaciso eyongezelelweyo kunye neengxelo zabo zonyaka, kodwa ulwazi lwenkcitho ngexabiso lufakwe ngqo kwi-1099-B eyaqala ngo-2011 ukuba umthengisi wayefuneka ukuba anikezele olo lwazi.
Abadayisi baye bafuneka ukuba banikezele ngexabiso lentengo kwiimpahla ezifunyenwe ukususela ngo-2011, ukuba imali kunye neempahla zesahlulo kwisicwangciso sokubuyisela isahlulo esahlukileyo sitholakale ukususela ngo-2012, kunye nazo zonke ezinye iimveliso zentengiso ezithe zaqala ngo-2013.
I-IRS ihlaziywe ngokutsha kwifom ye-1099-B ukulungiselela ukunika ingxelo ngeendleko, kwaye iShedyuli D isebenza ngoku njengesishwankathelo kuzo zonke iintengo zentengo. Iintengiso zentengiso ngabanye zichazwe kwiFomu 8949.
Ifomu 8949
Ukuthengiswa kwemali yotyalo-mali kuyinto enye yeentlobo ezintathu:
- Ukuthengiswa kweemali eziqinisekisiwe eziza kubonelelwa ngazo
- Ukuthengiswa kweempahla ezingenasigxina ezingazange zinikezelwe ngexabiso
- Iintengiso zentengiso yotywala apho kungekho 1099-B efunyenwe
Ifomu 8949 ibonisa oku kuluhlu. Ifom ye-8949 eyahlukileyo iyadingeka kwintlobo nganye yentengiso, kunye nebhokisi lokutshekisha elifanelekileyo eliboniswe phezulu kwifomu. IFomu 8949 ikwahlukana ngokwengeziwe kumaphepha amabini kunye nokuthengiswa kwexesha elifutshane kubhalwe kwiphepha lokuqala kunye nokuthengiswa kwexesha elide elidweliswe kwikhasi lesibini.
Elinye ifom 8949 liza kuxela i-capital income kunye nelahleko apho i-cost-based isinikezelwa-khangela ibhokisi ye-A-kunye neentengiso ezifutshane ezidweliswe kwiphepha 1 kunye nokuthengiswa kwexesha elide elidweliswe kwiphepha 2.
Ifom ye-8949 eyahlukileyo iya kufuneka ukuba ibhengeze i-capital income kunye nelahleko apho isiseko senkcitho singakhange sinikezelwe-jonga ibhokisi B-kunye nokuthengiswa kwexesha elifutshane kuboniswe kwiphepha 1 kunye nokuthengiswa kwexesha elide kuboniswe kwiphepha 2. Ifom ye-8949 iya kubika imali iintlawulo kunye nokulahlekelwa apho ifomu 1099-B ayifumanekanga-khangela ibhokisi C.
Uyabona apho oku kuhamba khona. Kungenzeka ukuba omnye umhlawuli werhafu unokufumana enye, iifom ezimbini okanye ezintathu ze-8949, enye kwibhokisi nganye yokutshekisha. Izibalo ezivela kulezi fom ezahlukeneyo 8949 zishwankathelwe kwiShedyuli D. Isakhiwo seShedyuli D sibukrokra isakhiwo seFomu 8949.
Shedyuli D
Ifomu 8949 ngoku inemiqolo emibini engabikho kwinguqulelo yangaphambili yeShedyuli D. Iquka ikholomu B ukubika "ikhowudi" kunye nekholomu G ukubika "utshintsho lokufumana okanye ukulahleka." Iikhowudi zekholamu B zisetyenziselwa ukubonisa ukuba ukuthengiselana kunokwenza uhlobo oluthile lwenyango ekhethekileyo, njengokuba kuba yintengiso yokuhlamba, inzuzo yecandelo 1202, inzuzo encinci ye-stock stock, ukuthengiswa kwekhaya eliphambili , okanye ukuba isiseko sichazwe umthengisi akalunganga.
Abathengi bangakwazi ukulungisa isiseko seendleko zomsebenzi othile ngokubhengezwa njengesiseko njengoko kwabikwa ngumthengisi kwikholam F nokwenza nayiphi na ihlengahlengiso okanye izilungiso kumhlathi G.
Gcina iiRekhodi Zakho
Iindleko zokunika ingxelo ngeendleko zabathengi abaza kuphelisa ngokupheleleyo kunye neemfuno zabahlawuli berhafu ukuba zigcine iirekhodi zabo kuba ingxelo yokusebenza isebenzayo kuphela kwizabelo ezandule ukufumana ezi zinto zenzeke ekubeni ezi zinguqu zenziwe. Ukuba uthenge izitoko ngaphambi ko-2011, izabelo zengxowa-mali ngaphambi komhla ka-2012, okanye iibhondi ngaphambi ko-2013, ukunika ingxelo malunga nale mali akuyi kubikwa kwifom ye-1099-B. Le ngcaciso iya kufumaneka kwezinye iingxelo okanye iinkcukacha, nangona kunjalo, njengeentetho zemali-mboleko, ingxelo zonyaka-mali okanye uqinisekiso lwezorhwebo .