Imithetho emihlanu yokukhupha iimali zerhafu kwi-Bankruptcy
Isahluko 7 sihlinzekela ukukhutshwa ngokupheleleyo kweerhafu ezivumelekileyo. Isahluko 13 sinikeza isicwangciso sokuhlawula ukuhlawula amanye amatyala, kunye nentsalela yamatyala akhululwe. Iingxowa zerhafu ziphathwa ngendlela efanayo kwiSahluko 7 nakwiSahluko 13 izikhalazo.
Azikho zonke iitalato zerhafu ezikwazi ukukhutshwa kwi-bankruptcy. Umfaki-sicelo webhanki kufuneka abe neerhafu zerhafu ezidibana neendlela ezinhlanu zokukhutshwa.
Amatyala eRhafu ahlanganiswe nokubuya kweerhafu kunye nomnyaka werhafu. Umthetho we-bankruptcy ubeka iikhrayitheriya ekhethekileyo malunga nokuba kufuneka ityala le minyaka kangakanani.
Imithetho emihlanu yokuLawula iimali zerhafu
Ukuba ityala lerhafu yengeniso lidibana nayo yonke le mihlanu yale mithetho, ke ityala lentlawulo liyakhululwa kwiSahluko 7 nakwiSahluko 13 sokuncenga.
- Umhla ofunekayo wokufakela ukubuyiswa kweerhafu ubuncinane kwiminyaka emithathu edlulileyo.
- Ukubuyiswa kweerhafu kuye kwafakwa ubuncinane kwiminyaka emibini edlulileyo.
- Uvavanyo lwerhafu ubuncinane ubuncinane iintsuku ezingama-240.
- Ukubuyela kweerhafu kwakungekho buqhetseba.
- Umhlawuli-ntlawulo akanalo netyala lokukhuphela irhafu.
Qaphela: sisebenzisa le miqathango kwiimali zerhafu ezingakhokhelwa zonyaka ngamnye werhafu. Faka isicelo solu hlobo lwenkokhelo kwerhafu yerhafu yonyaka ngamnye ukufumanisa ukuba ibhalansi engakhokhelwa yonyaka ikhutshwe ngokuchithwa.
Ukubuyiselwa Kwiminyaka Emithathu Emithathu
Ityala lentlawulo kufuneka lihambelane nentlawulo yerhafu efunekayo ubuncinane iminyaka emithathu ngaphambi kokuba iifayile zerhafu zifakwe kwi-bankruptcy.
Umhla ochanekileyo uquka nayiphi na izandiso.
Ukubuyiselwa Okufakwe kwiNtshonkqo yeMinyaka emiBini
Ityala lentlawulo kufuneka lihambelane nentlawulo yerhafu eyafakwa ubuncinane kwiminyaka emibini ngaphambi kokuba iifayile zerhafu zifakwe kwi-bankruptcy. Ixesha lilinganiswa ukususela kumhla umhlawuli-ntlawulo owenziwe ngenene.
UkuVavanywa kweRhafu kwiNtshonalanga yeentsuku ezingama-240
I-IRS kufuneka ihlolisise irhafu ubuncinane iintsuku ezingama-240 phambi kweefayile ezihlawulwa ngabakhokheli.
Uvavanyo lwe-IRS lungavela kwi-balance balance-reporting, ngenxa yokuzimisela kokugqibela kwe-IRS kuphicotho-zincwadi, okanye ukuhlolwa okucetywayo kwe-IRS.
Ukubuyiswa kweRhafu kwakungekho nkohliso
Ukubuyela kweerhafu akukwazi ukukhwabanisa.
Umenzi-ntlawulo Akunamacala okuKhutshwa kweRhafu
Umhlawuli-ntlawulo akanako ukufumana ityala naliphi na isenzo sokuthintela ukukhutshwa kwemithetho yerhafu.
Ezinye Iingxowa Zerhafu Zingenakwenziwa
Amatyala eRhafu aphakanyiswayo kwiirhafu ezingafihliweyo azihlawulwanga. I-IRS ihlola rhoqo irhafu kwiirhafu ezingafihliweyo. La matyala amatyala awakwazi ukukhutshwa ngaphandle kokuba umhlawuli-ntlawulo efayile ibuyisela irhafu yonyaka.
Ezinye iiNkcazo zerhafu kwi-Bankruptcy
Ngaphambi kokuba iSahluko sesi-7 okanye iSahluko 13 sitshatyalaliswe, umceli-ntsiphelo uyafuneka ukuba aqinisekise ukuba iirejista ezine zangaphambili zentlawulo zifakwe kwi-IRS. Imbuyekezo emine yentlawulo yangaphambili kufuneka ifakwe ngaphandle kwexesha lomhlangano wabathengi bokuqala kwimeko yebhanki.
Ukongezelela, abafake izicelo zebhanki bafuneka ukuba banikeze ikopi yentlawulo yabo yerhafu yakutsha nje kwinkundla yebhanki. Ababolekisi banokucela kwakhona ikopi yerhafu yokubuyiswa kweerhafu, kwaye abafaki-sicelo bafanele banikeze ikopi kubo.
Iimpawu zoBume
- Bankruptcy (IRS.gov)
- Ukupapashwa kwe-908, isiKhokelo soThutho seRhafu (IRS.gov)
- Ukupapashwa kwama-5082, Okufuneka Uyazi NgesiSahluko 13 Ukuchithwa kwe-Bankruptcy kunye ne-Delinquent Tax Returns (pdf, IRS.gov)
- Isahluko 7 Ukuchithwa - Ukutyunjwa phantsi kweKhowudi yeBhanki (IRS.gov)
- Isahluko 13 Ukuchithwa - Ukuhlaziywa ngokuzithandela kweMatyala abantu ngabanye (IRS.gov)