Ukukhishwa kweNgeniso evela ngaphandle

Ungafaki umvuzo wangaphandle kwiintlawulo zase-US usebenzisa Ifomu 2555

Akuyena wonke umntu ohlawula irhafu kwimpilo yase-US kwaye usebenza kumhlaba waseMerika. Ukuba awukwazi, unako ukukhupha yonke into okanye inxalenye yomvuzo wakho wangaphandle wangaphandle kunye nengeniso yokufumana umsebenzi evela kwingxowa-mali yentlawulo yaseburhulumenteni yase-US. I-Internal Revenue Code inikezela into ebizwa ngokuba yi-foreign income earning excluding, kodwa imithetho emininzi iyasebenza.

Kufuneka usebenze uze uhlale ngaphandle kwe-US kwaye udibana ne-Bona Fide Resident okanye uvavanyo lwePhysical Presence.

Ukuba wenza, uvumelekile ukuba ungabandakanyi ukuya kuma-102,100 wemali kwimali engenayo yangaphandle kwiminyaka yerhafu ka-2017. Isixa sokutshintshwa kwonyaka ngamnye, ngokunyuka kwanda.

Uvavanyo lweBone Fide Residence

Uthiwa "ungumhlali ohleliyo" welizwe lasemzini ukuba uhlala kweli lizwe "ixesha elingaphazamisekiyo oluquka unyaka wonke werhafu." Unyaka werhafu nguJanuwari 1 ukuya kuDisemba 31, ngoko ixesha elifanelekileyo lokuhlola uvavanyo lokuhlala kufuneka libandakanye unyaka opheleleyo wekhalenda.

Uhambo olufutshane okanye ikhefu ngaphandle kwelizwe langaphandle aliyi kuphazamisa isimo sakho njengendawo ehlala kuyo ngokude nje ukuba uhambo lufutshane kwaye uzimisele ukubuyela kwelizwe langaphandle. Unokwenza ukhenketho olufutshane kwi-US

Awuthathwa njengomntu ohlala kwilizwe lasemzini ukuba uyithumele ingxelo kwilizwe elibonisa ukuba awuhlaliyo kwaye urhulumente apho uzimisele ukuba awuhambisani nemithetho yerhafu.

Ngamanye amagama, akukho ukudibanisa kabini. Ingeniso yakho ayinakukhutshwa kokubili kwilizwe langaphandle nakwi-US

Unyango olukhethekileyo lwenkokhelo phantsi kwesivumelwano serhafu yengeniso ayikuthinteli ukuba uhlangane nolu vavanyo lwendawo yokuhlala.

Uvavanyo lwePhysical Presence

Uqwalaselwa ngokwenyama kwilizwe langaphandle ukuba uhlala apho ubuncinane kwiintsuku ezili-330 ezipheleleyo kwiinyanga ezili-12 ezilandelelanayo.

Ungaphila kwaye usebenze nawuphi na inani lamazwe angaphandle, kodwa kufuneka ube khona ngokwenyama kulawo mazwe ubuncinane iintsuku ezingama-330. "Usuku olupheleleyo" iiyure ezingama-24, ngoko ke iintsuku zokufika kunye nokuhamba kwilizwe lasemzini ngokuqhelekileyo azibalanga ngokuvavanywa kovavanyo lwangaphandle.

Ixesha elifanelekileyo liyakwenzeka kwiphina inyanga ezili-12 ezilandelelanayo, ngoko ke lo mgaqo unyanzelekile kwaye ungase ube lula ukuhlangabezana novavanyo lweBone Fide Residence.

Akudingeki ukuba uqale ixesha lakho elifanelekayo ngosuku lwakho lokuqala kwelinye ilizwe. Unokukhetha iinyanga ezili-12 zokusebenzisa. Ininika inkululeko yokukhetha iinyanga ezili-12 ezinika inzuzo enkulu kunayo yonke. Zomibini iintsuku kunye neentsuku zoshishino ezisetyenzisiweyo kwilizwe lasemzini libala ngokujongana nomyinge weentsuku ezingama-330. Ukuhamba ngaphandle kwelizwe ngokubanzi ngeke kuphazamise imfuno yeentsuku ezingama-330.

Ukulungiswa Ngenxa yeemeko ezimbi

Iimfuno ezimiselweyo zexesha zombini ukuhlolwa kwezinto ezifanelekileyo kunye nokwenyama kungaxoshwa, kodwa kuphela xa unyanzelekile ukuba ushiye ilizwe langaphandle ngenxa "yemfazwe, imibambano yoluntu okanye iimeko ezinjalo ezimbi." Ufanele ukwazi ukubonisa ukuba uza kudibanisa iimfuno zexesha ukuba le miba engathintekanga ingaphazanyanga indawo yokuhlala.

Iintlobo zeNgeniso apho Kukhutshwa isicelo

Ukungekho kwamanye amazwe okwenziweyo ukufumana ukungeniswa kwemali kusebenza kuphela kwimali engenayo ngenxa yokuqhuba iinkonzo njengomqeshwa okanye njengonkontileka ozimeleyo. Imali engenayo ithetha umvuzo, umvuzo, iirhafu zemfundo kunye nezinye iimali ezifunyenwe njengembuyekezo kwiinkonzo zomntu. Ingeniso yokufumana umsebenzi ingakwazi ukufumana ukungeniswa kwamanye amazwe.

Kuphi na irhafu iRhafu engenayo?

Abangaphandle bafumana ukungeniswa kwemali ngaphandle kwemali engenayo evela kwingxowa yerhafu yomthetho. Ezinye iintlobo zengeniso ayinakukhutshwa ngaphandle kokusebenzisa eli lungiselelo. Ukuxothwa akunciphisi irhafu yengqesho , indlela abantu abaqeshwe ngabanye abahlawula ngayo kwiNtlawulo yabo yoLuntu kunye noTyardare.

Ukuthintela njani ukuKhutshwa kweNtela?

Abathengi abathi bangaphandle bafumana imali yokungeniswa kwemali baya kubhatala irhafu ngesantya esiya kufaka isicelo ukuba abazange bathi bangabikho.

Ngamanye amazwi, irhafu yengeniso ye-federal ibalwa ngokuqala ngokulinganisa inani lemali yengeniso kwingeniso yakho yonke ngaphambi kokuthatha ukungeniswa kwamanye amazwe. Emva koko unokukrazula irhafu njengoko kubalwa kwimali yengeniso yangaphandle engenakunyulwa. Isiphumo sixa semali yakho yerhafu yengeniso. Ungasebenzisa iphepha lokusebenzela leRhafu leNgeniso eliFinyelelweyo langaphandle elifunyenwe kwiiNkcazo zeFom 1040 ukuba ufuna uncedo.

Ukukhutshwa okuphezulu

Imali yomvuzo wangaphandle kunye nomvuzo ohlawula irhafu unokungabandakanyi ngonyaka ngamnye umlinganiselo wenkcitho yangaphandle yangaphandle okanye umyinge wama-dollar angaphezu kweyonke, nangona kuncinci. Ukungeniswa kwemali kwamanye amazwe okwenziweyo ukulungiswa kwengeniso kuye kwahlengahlengiswa ngamnye ngonyaka ukwenzela ukunyuka kwamanani kwi- Internal Revenue Service ukususela ngo-2006. Ukukhutshwa kwe-$ 102,100 kwinyanga yerhafu ka-2017. Ukuba unemali engenayo yangaphandle kwiminyaka edlulileyo, imida yayiyi:

Ukukhutshwa kweNgeniso yeMali eNgaphandle
Unyaka weRhafu Isixa Umthombo

2016

$ 101,300 Inkqubo yeNgeniso 2015-53 (PDF)
2015 $ 100,800 Inkqubo yeNgeniso 2014-61 (PDF)
2014 $ 99,200 Inkqubo yeNgeniso ye-2013-35 (PDF)
2013 $ 97,600 Inkqubo yeNgeniso 2012-41 (PDF)
2012 $ 95,100 Inkqubo yeNgeniso ka-2011-52 (PDF)
2011 $ 92,900 Inkqubo yeNgeniso 2010-40 (PDF)
2010 $ 91,500 Inkqubo yeNgeniso ka-2009-50 (PDF)
2009 $ 91,400 Inkqubo yeNgeniso ka-2008-66 (PDF)
2008 $ 87,600 Inkqubo yeNgeniso ka-2007-66 (PDF)
2007 $ 85,700 Inkqubo yeNgeniso 2006-53 (PDF)
2006 $ 82,400 Inkqubo yeNgeniso 2006-51 (PDF)
2002 ukuya ku-2005 $ 80,000 INgeniso yeNgeniso yangaphakathi yeCandelo 911
2001 $ 78,000 INgeniso yeNgeniso yangaphakathi yeCandelo 911
2000 $ 76,000 INgeniso yeNgeniso yangaphakathi yeCandelo 911
1999 $ 74,000 INgeniso yeNgeniso yangaphakathi yeCandelo 911
1998 $ 72,000 INgeniso yeNgeniso yangaphakathi yeCandelo 911

Ukukhutshwa ngaphandle

Ukukhetha naziphi na iinyanga ezi-12 ezilandelelanayo ukufumana ilungelo lokungeniswa kwemali ngaphandle kwamanyathelo angaphandle phantsi kovavanyo lwangokubonakalayo kubangela ukuba inani lokukhutshwa kufuneka lithwale ngaphezu kwerhafu yerhafu. Isixa sokukhutshwa okugqithisileyo kunyaka kufuneka sitshathwe.

Ukuba ufumanisa ukuba kufuneka wenze oku, sebenzisa kuphela inani leentsuku oye wazenzayo kwilizwe langaphandle ngexesha lonyaka werhafu. Ukuxothwa kubalwa ngumlinganiselo wenani leentsuku oye wazibonakalisa ngokomzimba kwinqanaba langaphandle-inani leenombolo - kwinani leentsuku ngonyaka, okuyiyo. Isixa sokukhutshwa esiphuculweyo esingahlawulwanga asinakugqithisa ukukhutshwa okuvumelekileyo.

Unako ukufumana ilungelo lokukhutshwa ngokukhawuleza ukuba uzimisele ukuhlangabezana nazo zonke iimfuno zexesha, kodwa ushiye ilizwe ngenxa yokungqubuzana kwabantu.

Ukukhutshwa kweZindlu

Unako kwakhona ukukhuphela imali ehlawulwa ngumqeshi wakho ngezindlu. Oku kubandakanya nayiphi na imali ehlawulwa ngqo kuwe okanye kumnye umntu egameni lakho ngenxa yezindlu, irenti, imfundo yabantwana bakho, okanye ukulingana kwentela "i-gross-up" iintlawulo. Kufuneka udibanise iimfuno ezifanayo phantsi kwe-Bona Fide okanye ukuhlolwa kwePhysical Presence.

Ezi zindleko zilandelayo zifanelekile ukukhutshwa kwezindlu zangaphandle:

Unokuthi uvumeleke ukuba ungabandakanyi iimali zezindlu ezihlawulwa ngumqeshi wakho, kuquka:

Iindleko ezilandelayo azifanelanga ukukhutshwa kwezindlu zangaphandle:

Ukufumana ulwazi oluninzi ngokungabandakanyi iindleko zezindlu ezibonelelwe ngumqeshi, jonga ukukhutshwa kwezindlu zangaphandle kunye neCandelo lokuPhucula loPhulo 54.

Ukudibanisa ukungabikho

Unokufaka isicelo sokungeniswa kwemali yangaphandle, ukungabikho kwamakhaya angaphandle, okanye kokubili, kodwa inzuzo engenayo ayikwazi ukukhutshwa kabini.

Ngokuqhelekileyo kunenzuzo yokusebenzisa ukungabikho kwezindlu zangaphandle ukuba imali yangaphandle izuze imali engenayo ngaphezu kwexabiso lemali engaphandle yokufumana imali. Ukukhutshwa kwezindlu kungama-16 ekhulwini lemali engaphandle yokufumana imali engenayo okanye i-16,336 yee-$ 2017. I- IRS iluhlu lwexabiso lokukhutshwa kwezindlu kwisihlomelo kwiMigaqo yeFom 2555.

Ukukhishwa kwezindlu zangaphandle kwaBathengi abaziThengayo

Abantu abaqeshwe ngabasebenzi basebenza kwamanye amazwe abafanelekanga ukukhutshwa kwezindlu zangaphandle, kodwa banokukrazula izindleko zokuhlala izindlu phantsi kwezindlu zangaphandle. Le ntsalela ingabalwa kwi-IRS Ifom 2555 Ingxenye VI kunye ne-IX. Ukuncitshiswa kwezindlu zangaphandle kunganciphisa irhafu yerhafu, kodwa ayiyi kunciphisa irhafu yakho yokuqeshwa.