Amaphupha ephambili amalungiselelo amachukumisa abantu
Umbhalo opheleleyo : HR 2029 kwiCongress.gov.
Imiphumo yohlahlo lwabiwo-mali : Ukunciphisa iirhafu zerhafu zedola ngama-621.951 ezigidigidi zeemali kwixesha eliyiminyaka elishumi ukususela ngo-2016 ukuya ku-2025 (iKomiti edibeneyo yokuRhafu, i-JCX-143-15, pdf).
Inkcazo yezobugcisa : IKomiti edibeneyo yentlawulo, i-JCX-144-15, pdf.
| Izibonelelo zerhafu zemivuzo ngabanye | ||
| Izinzuzo | ||
Ukunakekelwa kwabasebenzi baseburhulumenteni | Tshintsha | 12/18/2015 kwaye uya phambili |
Ukuhamba kweempahla kunye nokupaka iimpahla | Ubumbano obungunaphakade | 2015 kwaye uya phambili |
| Ingeniso | ||
Ukukhanselwa kwetyala lemali yeendawo zokuhlala ezinqununu | Ukwandiswa ngeenguqulelo | ngo-2016 |
Izabelo ezifunyenwe ngabanye abangahlali kuzo | KuPhakade | 2015 kwaye uya phambili |
Ukukhutshwa kweemali ezifunyenwe phantsi kwenkqubo yeekholeji zomsebenzi | Elitsha | 2016 |
Ukungabikho kwimali engenayo yemali ethile efunyenwe ngabantu abaphosakeleyo | Elitsha | yonke irhafu yonyaka |
Ukukhutshwa kwe-100% ngenzuzo kwi-stock ethile encane | KuPhakade | 2015 kwaye uya phambili |
Izibophelelo zeekhontrakthi zendawo | Ukwandiswa | ngo-2016 |
| Ukukhutshwa | ||
Imirhumo yoNcedo yoNyaka oyiNtlawulo yeNdawo eyiNtlawulo yeZakhiwo eziNziweyo ezenzelwe iNjongo yokuLondolozwa | KuPhakade | 2015 kwaye uya phambili |
Ukuncitshiswa kweendleko zootitshala | Unaphakade kunye noshintsho | 2015; utshintsho oluqala ngo-2016 |
Iiprojimenti ze-inshurensi zokubanjiswa kwemali | Ukwandiswa | ngo-2016 |
Ukuncitshiswa kwentlawulo yokuthengisa | KuPhakade | 2015 kwaye uya phambili |
Ukufundiswa kunye nemirhumo echithwayo | Ukwandiswa | ngo-2016 |
| Credits | ||
Isithuthi esikhokhelwa irhafu yerhafu yendawo | Ukwandiswa | ngo-2016 |
Umvuzo werhafu weMerika | Unaphakade kunye noshintsho | |
Irhafu yengane | Unaphakade kunye noshintsho | |
Ikhredithi yemoto yesithuthi | Ukwandiswa | ngo-2016 |
Ikhredithi yentlawulo yengeniso | Unaphakade kunye noshintsho | |
Ierhafu yerhafu yombane | Ukwandiswa | ngo-2016 |
Inani loNgcaciso loMqeshi elifunekayo kwiNkcazo yeMali yeMali yaseMelika | Elitsha | ukuqala ngo-2016 |
Ikhredithi yentlawulo yepropati yamandla engekhoyo | Ukwandiswa | ngo-2016 |
Ukukhusela ibango lokubuyiswa kweNgeniso yeMali, iNgxowa-mboleko yentlawulo yabantwana kunye neNkcazo yeMatyala eMelika | Elitsha | 12/18/2015 kwaye uya phambili |
| IziCwangciso zokuSindisa eziThengiweyo | ||
Ulwabiwo lwe-IRA | KuPhakade | |
Ukusabalalisa kwangaphambili umhlala-phantsi wezinto zenyukliya, i-United States i-Capitol Police, i-Supreme Police Police, kunye nezopolitiko ezikhethekileyo zokhuseleko. | Tshintsha | 2016 |
Ukupheliswa kwemfuneko yokuhlala kwiiprogram ezifanelekileyo ze-ABLE | Utshintsho | 2015 |
Ukuhanjiswa kwamanani athile okuhlawula i-airline | Utshintsho olusemva | 2014 |
I-Rollovers ivumelekile ukusuka kwezinye iiplani zomhlala phantsi kwi-akhawunti yomhlalaphantsi we-SIMPLE | Tshintsha | 12/18/2015 kwaye uya phambili |
Icandelo 529 izicwangciso zokugcina iikholeji | Utshintsho | 2016 |
| Inkqubo ye-IRS | ||
Ukuthintela ukwandiswa kwexesha lokuqokelelwa kweerhafu kumalungu eArmed Forces asebhedlele ngenxa yokulimala kwamanxweme | Tshintsha | yonke irhafu yonyaka |
Iinkqubo zokukhupha iNombolo yoLwazi lwaBathengi ngabanye | Elitsha | 12/18/2015 kwaye uya phambili |
| Izigwebo zabanye abathengi | ||
Izigwebo ngenxa yeengxowa-mboleko ezingafanelekanga | Utshintsho | 12/18/2015 kwaye uya phambili |
Izilungiso kubarhafi berhafu abaye bafaka izicelo ezingalunganga kwiminyaka engaphambili | Elitsha | ukuqala ngo-2016 |
| Izigwebo zabasebenzi beRhafu | ||
Ngenxa yokunyamekela kwiNtlawulo yeMboleko yabantwana kunye neNgxowa-mali yokuTyala yeMali yaseMerika | Elitsha | ukuqala ngo-2016 |
Isohlwayo kubadlali bokuqala abahlawulwayo ababandakanyeka ngokuziphatha ngokuzithandela okanye ngokungenangqiqo | Utshintsho | 12/18/2015 kwaye uya phambili |
IiNkcazo ezikhawulezileyo zeMiqathango yeNgeniso yeNgeniso Yomntu ngamnye
Bene Benee Benefits
Ukunakekelwa kwabasebenzi baseburhulumenteni: Izicwangciso zempilo kunye neengozi kubasebenzi baseburhulumenteni bangasebenzisa iminyango yabasebenzi abazithandayo njengoluhlobo lwezonyango zonyango ezihlawula ukuhlawulwa kweerhafu ezihlawulwayo kwiinkonzo zonyango ngokubhekiselele kumatyala agunyaziwe ngama-legislature ka-state okanye amathenda athe afumana irhafu- ukukhulula izigwebo ezivela kwi-IRS. Impumelelo yokubuyisela emva kweDisemba 18, 2015.
Ubungakanani bempahla yokupaka nokupaka : Ngonyaka wentela ka-2015 kwaye uya phambili, inzuzo enkulu engenakuhlawulwa kweerhafu yokuhamba ngokukhululeka, i-carpooling kunye neenqwelo zokupaka ziyafakwa kwi $ 175 ngenyanga. Ngaphambili, kwakukho ukungafani: kunye ne-$ 100 ubuninzi ngenyanga malunga neenzuzo zokuhamba ngokubanzi kunye ne-carpooling kunye ne-$ 175 engaphezulu ngenyanga ukufumana iimpahla zokupaka.
Imali engenayo
Ukukhanselwa kwetyala lemali yeendawo zokuhlala eziphambili : Ukwandiswa ngo-2016 ngokulungiswa.
Ngaphantsi kweli lungiselelo, abahlawuli berhafu bangabandakanyi kwiholo yabo yerhafu kwi-intanethi ukuya kwii-2 yezigidi zemali yokufumana indawo yokuhlala yabo eyona nto leyo exolelwe okanye ikhutshwe ngumboleki wabo (njengokuba kuqhutywe ukuqhubela phambili). Ukuguqulwa: abahlawuli berhafu bangasayi kubandakanyeka ukuxolelwa kwetyala emva ko-2016 ngethuba nje umrhafi kunye nomboleki-mali bangena kwisivumelwano esibhaliweyo esibhaliweyo sokucima ityala ngaphandle kweDisemba 31, 2016.
Ukukhutshwa kweemali ezifunyenwe phantsi kweprogram yeekholeji zomsebenzi: Ukuqalisa kunyaka werhafu 2016, abafundi bangabandakanywa kwiintlawulo zabo zentlawulo efunyenweyo evela kwiprogram yokufunda-kwinkqubo yokufunda kwinkqubo eyenziwa ngumsebenzi weekholeji. Inkqubo yomsebenzi-yokufunda kufuneka ifuneka ukuba ifanele ukufumana unyango lwentlawulo.
Ukungabikho kwimali engenayo yemali ethile efunyenwe ngabantu abangenabulungisa: I-Section 139F entsha inika ukuba imali efunyenwe kuba umntu wayevalelwe ngokungenangxaki ngenxa yobugebengu engazange enzeyo ingabandakanywa kwerhafu yengeniso. Ukuze umntu afanelekele, kufuneka ukuba umntu ufumane isigwebo solwaphulo-mthetho phantsi komthetho wesigqeba okanye sombuso, lowo mntu ukhonjwe yonke into okanye inxalenye yesigwebo sazo entolongweni, kwaye waxolelwa, wanikwa ukulungelelana okanye umxolelwane ngenxa yokuba umntu wayengenacala, okanye isigwebo siphendulwa okanye ephumayo emva kwesilingo esitsha. Ukukhutshwa kwaba ngunyaka osebenzayo wokuqala werhafu wonyaka we-2016 kwaye uphinde wabuyiselwe kwiminyaka yonke yentela yangaphambili. I-PATH iquka ukukhutshwa okukhethiweyo kwemimiselo emiselweyo yeminyaka emi-3 yemingcele yokubuyiselwa kwentela evumela abantu abachaphazelekileyo ukuba bafake iintlawulo ezihlaziyiweyo kunye nezicelo zokubuyiselwa kwemali yerhafu ehlawulwa ngaphezulu xa ibango lokubuyiselwa imali lifakwe ngaphambi kweDisemba 18, 2016.
Ukukhutshwa kwe-100% ngenzuzo kwi-stock encane ye-shishini: Inyulelwe ngonaphakade iminyaka yerhafu 2015 kwaye ihamba phambili.
Ukuzuza kweemali kwi-shishini elincinci elincinci kwi-C corporation ayinakunyuswa ngokupheleleyo kwi-tax revenue tax if federal is hold the stock for more than five years.
Izibophelelo zeekhontrakthi zommandla ezifanelekileyo: zonyuswa iminyaka yerhafu 2015 kunye no-2016. Ukufikelela kuma-$ 400 yezigidi kwizibophelelo zee-academy zezikhundla zivunyelwe ukuba zinikezelwe ngamnye nyaka.
Ukukhutshwa
Ukuncitshiswa kweendleko zothisha : I- PATH yenza utshintsho oluthathu kwi-deduction engentla apha kwiindleko zootitshala. Okokuqala, le nkunkuma iyakwandisa ngokusisigxina. Ukuncitshiswa kwaphelelwa yisikhathi ekupheleni konyaka ka-2014. Ukuncitshiswa kweendleko kufumaneka kwiminyaka yerhafu 2015 kwaye uya phambili. Okwesibini, ukuqala kwerhafu yonyaka ka-2016, umda we-$ 250 kule ncitshulwa iya kuhlawulwa kwi-inflation. Kwakhona ukuqala ngo-2016, ootitshala bangakwazi ukuqhuba izifundo zophuhliso lobugcisa ngaphezu kwezinto zokufundela eklasini.
Ukufundiswa kunye nemirhumo echithwayo : kwandiswa iminyaka yerhafu 2015 kunye no-2016.
Imali-mali ye-inshurensi ye-mortgage : eyongeziweyo yonyaka werhafu ka-2015 no-2016. Ngaphantsi kweli lungiselelo, abantu ngabanye bangabandakanya iindleko zemali-mali ye-inshurensi yemali yempesheni njengenxalenye yokunciphisa inzala.
Ukuncitshiswa kwentlawulo yentengiso : oku kuhluthwa ngokukhatywayo kuye kwaphela ekupheleni konyaka ka-2014. I- PATH ibuyisela ukuncitshiswa kwentela yerhafu yonyaka wentela ka-2015 kwaye yenza inqununu isigxina. Izixhobo ezikhethiweyo zikhetha phakathi kwezinga eliphezulu kunye neerhafu zengeniso yendawo okanye irhafu yabo yokuthengisa.
Umthetho okhethekileyo woNcedo oluNcedo lweMali eyinkunzi eyakhiweyo iMpahla eYenzelwe iNjongo yokuLondolozwa: Lo myalelo okhethekileyo uphelelwe ekupheleni konyaka we-2014, kwaye iPATH ngoku yenza ukuba lo mgaqo unqunywe. Kusebenza ngunyaka werhafu 2015 kwaye uya phambili. Ngaphantsi kwalo mgaqo okhethekileyo, abahlawuli berhafu bavunyelwe ukuthatha inqununu yothando (kwixabiso elifanelekileyo lemarike, ukuya kwi-50% yemali engenayo ehlaziyiweyo) yokunikela bonke okanye inxalenye yepropati yangempela kwiinjongo zokuncedisa ulondolozo. Ixabiso elithe xaxa lomnikelo, ngaphezu kwe-50% yomyinge ongeniso lomvuzo, uqhutyelwa phambili ukuya kwiminyaka eyi-15. Ukungaphumeleli lo myalelo okhethekileyo, iminikelo yolondolozo yayiya kufikelela kwi-30% yemali engenayo ehlaziyiweyo kunye ne-5-year carryover.
Credits Tax
Intlawulo yemboleko yerhafu yaseMerika : Ekuqaleni yatshintshwa kwesikhashana kwiTredi yeTrenda, ithuba lokuthenga ngetyala laseMelika lalihlelwe ukuba liphele ekupheleni konyaka we-2017. I- PATH isusa loo mhla wokuphelelwa yisikhathi, okwenza i-America ithuba lokuthenga inkokhelo engunaphakade kwikhowudi yentlawulo. Ayikho enye inguqu eyenziwe: indlela yokubambisa i-credit opportunity yamerika kwaye ngubani ofanelekileyo ukuhlala efana.
Inani leNgcaciso yoMqeshi elifunekayo kwiNkcitho yeMboleko yeMali yaseMelika: Abantu kufuneka baquke inombolo yombolo yomfundi abaye kuyo (echazwe kwifom ye-1098-T) xa bebiza i-Merry Opportunity yentlawulo yerhafu. Olu tshintsho lusebenza ngunyaka werhafu 2016 kwaye luya phambili.
Ingxowa yerhafu yengane : Kukho iindlela ezimbini zokubala inxalenye ebuyiswayo yerhafu yengxowa yomntwana. Enye indlela ilinganisa imali engenayo yomntu ngaphezu kweedola ezingama-3 000 kwaye iphinda iphindwe ngama-15 ekhulwini. Lo myinge we-3,000 wemali wawuqala utshintsho lwexeshana kule minyaka ka-2009 ukuya ku-2017 ukusuka kwisixa semali eyi-$ 10,000. I-PATH yenza isigxina i-$ 3,000, kwaye le mali ayiyi-indexed kwi-inflation.
Ikhredithi yentlawulo yengeniso efumanekayo : I- PATH yenza utshintsho ezimbini kwi-credit income engenayo. Okokuqala, yenza isigxina iMali eNgeniso yeNzuzo ephakamileyo kwiintsapho ezinabantu abathathu okanye abangaphezulu. (Lelo lungiselelo liye laphelelwa ukuphela ekupheleni kwe-2017.) Okwesibini, yenza ukuba isigxina esiphezulu-sithuba semibhangqa esitshatileyo idibanise ngokubambisana.
Ukukhusela ibango lokubuyiswa kweNgeniso yeMali, iNgxowa-mboleko yentlawulo yabantwana kunye ne-American Opportunity Tax Credit: Efanelekileyo kwimbuyekezo yentela efakwe emva kweDisemba 18, 2015. Abantu ngabanye bangabanga i-EITC, i-CTC okanye i-AOTC kunoma yimuphi umntu (nokuba ngaba ) onayo i-SSN, ITIN, okanye i-ATIN ikhishwe emva komhla wokugqibela wokufakela ukubuya.
Ingxowa yerhafu yepropati yamandla engekho-shishini : kwandiswa iminyaka yerhafu 2015 kunye no-2016. Ngonyaka werhafu 2016, iifestile, izibane, kunye neengcango kuyakufuneka ihlangabezane nemigangatho ye-Energy Star 6.0 ukuze ikwazi ukufumana i-credit.
Isithuthi esikhankanywe kwirejista yentlawulo yendawo yentengiso yenkxaso-mali: enwetshelwe iminyaka yerhafu 2015 no-2016.
Ingxowa yerhafu yesikhuseli sombane: eyongezelwe yerhafu yonyaka ka-2015 no-2016. Le ntengo yemboleko yerhafu iphelelwe ngumsebenzi ekupheleni konyaka ka-2013, kwaye ayihlaziywa kunyaka werhafu 2014. Ukongezwa kusebenza kuphela kwiithuthuthu zombane. Iitaliti zerhafu kwiimoto zombane zamasondo ayihlaziywa.
Ikhredithi yemoto yesithuthi esongeziweyo : yonyuswa iminyaka yerhafu 2015 no-2016.
IiAkhawunti zokuGcina iRhafu
Ulwabiwo lwe-IRA : Ulwabiwo oluqhubekayo. Eli lungiselelo laphelelwe yisikhathi ekupheleni konyaka we-2014. I- PATH ivuselela ukusabalalisa okulungeleyo ngo-2015 nokuqhubela phambili. Ngaphantsi kwesi sikhuthazo, abantu banokunikela ngokusondeza ngqo kwi-akhawunti yabo yomhlalaphantsi (IRA) okanye iRoth IRA. Imifuziselo encedo efanelekileyo ifanele ingabandakanywa kwingeniso embi, oku kuthetha ukuba abantu ababandakanyi ukubaluleka kwemali enikeziweyo njengenxalenye yengeniso yabo. Ngomqondiso ofanayo, ukusabalalisa okuxhamlekileyo kunikwe ingxelo njengengxenye yemali echithwayo. Imilinganiselo efanelekileyo yokunikezelwa inzuzo yenza ukuba kuhlanganiselwe ukuhanjiswa okuncinci okufunekayo konyaka.
Ukusabalaliswa kwangaphambili komhlalaphantsi kwezixhobo zenyukliya, i-United States i-Capitol Police, i-Supreme Police Police, kunye nezokhuseleko zezopolitiko ezikhethekileyo: ezi ntlobo zabasebenzi zingathatha ukunikezelwa kwimivuzo yazo echazwe nguRhulumente okanye igalelo lenkxaso yomhlala phantsi ngaphandle kokuxhomekeka kwi-10 ukuba umqeshwa uyahlula kwiinkonzo emva kweminyaka yobudala engama-50. Lo mzekelo ulawulo oluqhelekileyo apho abantu abanokubamba khona kwisicwangciso sabo somhlala-phantsi emva kokufikelela kwiminyaka yobudala engama-55 baze bahlule kwiinkonzo. Unyaka wokuqala werhafu wokuqalisa 2016.
Ukupheliswa kwemfuneko yokuhlala kwiiprogram ze-ABLE ezifanelekileyo : Utshintsho ezimbini, olusebenzayo kunyaka werhafu ka-2015 nokuqhubela phambili. (1) IPATH iphelisa imfuneko yokuba i-akhawunti ye-ABLE ifakwe kwisimo esifanayo apho umnini-akhawunti ehlala khona. (2) IPATH ivumela i-rollovers kwi candelo 529 izicwangciso zokulondoloza ikholeji ngaphandle kwesihlwayo, ukuya kumda wonyaka kwiminikelo ye-ABLE. I-rollovers eyongeziweyo ifakiwe kwimali engenayo yomntu ohambisa.
Ukuhanjiswa kwemali ethile yokuhlawula i-airline: Ezinye iintlobo zonikezelo ezivela kwizicwangciso ezixhamliweyo ezihlawulwa kwabasebenzi beenqwelo-moya zingafakwa ngaphandle kwemiphumo yerhafu kwi-IRA yemveli. Ukuhlaziya ukuya ku-2014.
I-Rollovers evunyelwe kwezinye izicwangciso zomhlala phantsi kwii-akhawunti ze-retrait ze-SIMPLE: Emva kokuphela kwexesha eliyiminyaka emibili emva komhla umqeshwa othabatha inxaxheba kwi- IRA SIMLELE , abasebenzi bangaqhawula imali evela kwezinye iiplani zokuthatha umhlala-phantsi (njenge-401 (k) izicwangciso) kunye ne-IRAs yendabuko kwi-SIMPLE IRA yabo. Ukuphumelela kwi-rollovers emva kweDisemba 18, 2015.
Icandelo 529 izicwangciso zokugcina iikholeji : 3 utshintsho. (1) I-QHEE yezixhobo zeekhomputha, izithako, isofthiwe, ukufikelela kwi-intanethi kunye neenkonzo ezinxulumene kuphela xa izixhobo, isofthiwe okanye iinkonzo kufuneka zisetyenziswe ngokuyinhloko ngumzuzi-mali ngexesha leyiphi iminyaka umzuzi ebhalisiwe kwiziko lemfundo elifanelekileyo. (2) Iphinda imigaqo ehlinzeka ukuba i-akhawunti kufuneka ihlanganiswe ngenjongo yokubala inani lokuhambisa elifakwe kwingeniso yomhlawuli werhafu. Iintlawulo ngoku zibhalwe kwi-distribution-by-distribution distribution ngaphandle kokubanzi. (3) Umgaqo omtsha: ukuba umxhamli otyunjweyo ufumana ukubuyiselwa kwemali ephakamileyo yemfundo, nayiphi na isasazo esasetyenziselwa ukuhlawula iindleko ezibuyiselwayo ayiyi kuhlawulwa irhafu ukuba umxhamli uphinde abuyele imali ekubuyiselwe kwisicwangciso se-529 kwisithuba seentsuku ezingama-60 fumana imali. Ukuphumelela kwiminyaka yerhafu 2015 nokuqhubela phambili.
Inkqubo ye-IRS
Ukuthintela ukwandiswa kwexesha lokuqokelela irhafu kumalungu eArmed Forces asebhedlele ngenxa yokulimala kwendawo yokhuselo: Ngokuqhelekileyo i-IRS ineeminyaka elishumi ukuqokelela irhafu ukusuka ngomhla wokuvavanya. Eli xesha leminyaka eli-10 linokunyulwa. Ngokukodwa, eli xesha leminyaka eli-10 lidluliselwe ixesha elithile lomntu osebenzayo kumkhosi wempi ekhethiweyo kunye neentsuku ezili-180 emva kokuphela komsebenzi wabo osebenzayo. Eli lungiselelo olutsha lucacisa ukuba xa umntu ekhulelwe esibhedlele ngenxa yengozi egcinwe kwindawo yokulwa, nayiphi na ixesha lokuhlala esibhedlele ngaphaya kwexesha lokusebenza kunye neentsuku ezili-180 alinakwandisa umgaqo-mali weminyaka eyi-10 kwimingcele. Eli lungiselelo lisebenza ngokukhawuleza kwaye liya phambili.
Iinkqubo ezintsha zokukhupha iNombolo yoLwazi lwaBathengi ngabanye: ukuqala ukusebenza ngoDisemba 18, 2015.
Izigwebo zabanye abathengi
Izigwebo ngenxa yeengxowa-mali ezibuyiselwayo ezingafanelekanga: i-IRS inokubandakanya ukungaphezulu kwemali-mboleko ebuyiswayo ngokumalunga nemali yerhafu eboniswe ekubuyiseni xa kubalwa isigwebo esichaphazelekayo kunye nesohlwayo sobuqhetseba. I-IRS inokuphinda ihlawulwe i-20% yezibango zamatyala ezingalunganga kwi-credit income eyimali. Olu tshintsho lusebenza ngempumelelo kokubili kwaye luya phambili. Iphumelele kwimbuyekezo yentela efakwe emva kweDisemba 18, 2015 kunye neenjongo ezibuyiselwe ngomhla okanye ngaphambi kwalo mhla ukuba umqathango wokubalelwa kwexesha lokuhlola awupheli. Ukutshintshwa kwezigwebo zamatyala eziphosakeleyo kusebenzayo kumabango afakwe emva komhla wokumiswa.
Izibambiso kubarhafi berhafu abafaka izicelo ezingekho ngokungafanelekanga kwizikolo zeminyaka engaphambili: Ukuba umntu ubanga i- Child Tax Credit , i-IRS kamva iphika i-credit, kwaye ibango lomhlawuli-ntlawulo le-credit card lizimisele ukuba ngenxa yobuqhophololo, ngoko umntu angabanga i-Child I-Credit Credit kwiminyaka elishumi ezayo. Nangona kunjalo, ukuba ibango lomhlawuli werhafu lizimisele ukuba libangelwe ukungabi nantoni okanye ukungawunaki imigaqo, ngoko umntu angabanga i-Intlawulo yeNtlawulo yabantwana kwiminyaka emibini ezayo. Umqobo onjalo ufakwa kwiimangalo ezibandakanya iNkcitho yeMatyala yeMerika yaseMelika : iminyaka eyi-10 ngokukhwabanisa kunye neminyaka emi-2 ngenxa yokungenasiphelo okanye ngokungazinyathelo kwemithetho.
Izigwebo zabasebenzi beRhafu
Ukunyamekela ukuKhutshwa kweNtlawulo yeMntfwana kunye ne-American Opportunity Tax Tax returns: Kwimizamo yokunciphisa amabango angalunganga, i- PATH idinga abaqeqeshi beerhafu ukuba bahlangabezane neemfuneko zokunyamekela ngokukhawuleza xa belungiselela iintlawulo zerhafu apho umthengi ebanga ityala lentlawulo yengane okanye i-American Opportunity yentlawulo yengxowa-mboleko. . Iimfuno - kunye nezohlwayo - zifana nokunyamekela ngokufanelekileyo kwerhafu yengeniso yokufumana. Lo ngumnyaka wokuqala werhafu wonyaka we-2016.
Isohlwayo kubadlali bokuqala abahlawulwayo ababandakanyekayo ngokuziphatha ngokuzenzekelayo okanye ngokungenangqiqo: Esi sihlwayo sinyuka sibe ngaphezu kwe-5,000 okanye i-75% yengeniso efunyenwe (okanye ifunyenwe) ngu-preparer ngokumalunga neerhafu zentlawulo okanye amabango ekubuyiselwa imali kwi-preparer uye waphantsi kwentela ngenxa yokuziphatha ngokuzithandela okanye ngokungenangqiqo. Isigwebo esiphezulu siphumelela ukususela ngoDisemba 18, 2015. Isihlwayo sasingaphezulu kwe-$ 1,000 okanye 50% yemali engenayo etholakala (okanye ifunyenwe) ngumlungiseleli ngokumalunga nokubuyiswa kwentela. Ukugqithiswa kufuneka kube ngenxa yesimo esingenangqiqo, nokuba yeyiphi na isikhundla sokuba umlungiseleli akakholelwa ngokufanelekileyo kunokuba angagcinwa kwixabiso lakhe ngaphandle kokuba eso sikhundla sikhankanywe ekubuyiseleni okanye kukho igunya elikhulu le sikhundla. Kwizikhundla ezidibene nencazelo yendawo yokukhusela irhafu okanye intengiso ebhaliweyo okanye ukuthengiswa kwengxelo, umlungiseleli kufuneka abe nenkolelo ecacileyo yokuba isikhundla siya kunokwenzeka kunokuba singagcinwa ngokufanelekileyo.
| Izibonelelo zerhafu zoshishino | ||
| Ukunika ingxelo | ||
Imihla yokugqibela yokufaka ifom yeFomu W-2 kunye neFom 1099-MISC | Tshintsha | ukuqala ngo-2017 |
I-harbor ekhuselekileyo yeziphene ze- minimis kwimbuyekezo yolwazi | Tshintsha | ukuqala ngo-2017 |
Kuye kuphela ukufundiswa kweefizi ezihlawulwayo kubhalwe kwiFomu 1098-T | Tshintsha | ukuqala ngo-2016 |
| I ngeniso ye shishini | ||
Ixesha lokuqaphela iminyaka elinesibhozo ezuzisa ukuthengiswa kwepropathi yokuhambisa umbane | Ukwandiswa | ngo-2016 |
Ukunciphisa kwixesha lokumenyezelwa kwe-S corporation kwi-tax earnings in built-in | KuPhakade | |
Imali engenakulinganiswa yerhafu yerhafu yemibutho ehlawulwa irhafu | KuPhakade | |
| Ukuchithwa kwamashishini nokuhlaziywa | ||
Ukubuyiswa kweendleko ezimalunga neminyaka eyi-15 yokulungiswa kweendawo ezifanelekileyo ezifanelekileyo, izakhiwo zokutya ezifanelekileyo neziphuculweyo, kunye nokuphuculwa kweentengiso ezifanelekileyo: | KuPhakade | |
Ukunciphisa iminyaka engama-3 kwiihashe zohlanga | Ukwandiswa | ngo-2016 |
Ukunciphisa iminyaka engama-7 kwiindawo zokuzonwabisa ezithandwayo | Ukwandiswa | ngo-2016 |
Ukunciphisa ukukhawuleza kwipropati yezoshishino kwiindawo zokugcina amaNdiya | Ukwandiswa | ngo-2016 |
Ulungelelaniso lwesiseko kwi-stock ye-S corporations eyenza iminikelo yokubonelela ngepropati | KuPhakade | |
Ukunciphisa ibhonasi | Unaphakade kunye noshintsho | |
Ukunciphisa ibhonasi kwipropati yesityalo ye-biofuel yesi-2 | Ukwandiswa | ngo-2016 |
Iminikelo yokuhlawulela yokuThengisa ukutya | KuPhakade | |
Ukuncitshiswa kwemisebenzi yasekhaya yasePuerto Rico | Ukwandiswa | ngo-2016 |
Ukhetho lokunciphisa ipropati yokwakha izakhiwo zorhwebo | Ukwandiswa | ngo-2016 |
Unyulo lokuhlawula ifilimu kunye nomabonwakude kwaye uhlalise imveliso | Ukwandiswa | ngo-2016 |
Unyulo ukuhlawula izixhobo zam zokukhusela | Ukwandiswa | ngo-2016 |
Ukuxhotyiswa kwentlawulo yerhafu yengingqi | Ukwandiswa | ngo-2016 |
Icandelo 179 Ukunyusa | Unaphakade kunye noshintsho | |
| Imali Yentlawulo Yentlawulo | ||
I-American Samoa yophuhliso lwezoqoqosho | Ukwandiswa | ngo-2016 |
I-Biodiesel kunye nokuvuselela i-diesel | Ukwandiswa | ngo-2016 |
Ikhredithi yamakhaya amatsha anempumelelo | Ukwandiswa | ngo-2016 |
Ikhredithi yezibonelelo zokuvelisa amandla kwizinto ezivuselelekayo | Ukwandiswa | ngo-2016 |
Iingxowa-mali zokuvelisa amaziko amalahle aseIndiya | Ukwandiswa | ngo-2016 |
Umvuzo wemivuzo yomqeshi kwabasebenzi abasebenza ngokusebenzayo | Unaphakade kunye noshintsho | |
Yentlawulo yerhafu yengqesho yaseNdiya | Ukwandiswa | ngo-2016 |
Ikhredithi yerhafu yokuqeqeshwa kweqela lamagosa | Ukwandiswa | ngo-2016 |
Iimarike zerhafu zentengiso entsha | Ukwandiswa | |
Ityala lokugcinwa kwetyala lokugcinwa kwetroliwe | Ukwandiswa | ngo-2016 |
Iingxowa-mali zophando kunye nophuhliso | Unaphakade kunye noshintsho | |
Isitulo sesibini semveliso yerhafu ye-biofuel | Ukwandiswa | ngo-2016 |
Ikhredithi yerhafu yengqesho | Ukwandiswa | |
| IRhafu Imali | ||
Isixhobo sonyango singabhalisa irhafu | Ukumiswa | iminyaka yekhalenda 2016 no-2017 |
| Shishino lwaMazwe ngamazwe | ||
Inxalenye ye-Subpart F ngenjongo yokufumana imali eyisebenzayo | KuPhakade | |
Khangela-ngokusebenzisa unyango lweentlawulo phakathi kwamashishini angaphandle alawulwayo ngaphandle kwemithetho yenkampani yangaphandle | Ukwandiswa | ngo-2019 |
IiNkcazo eziKhuselekileyo zeeNkxaso zeRhafu
Ingxelo Ingxelo Yamashishini
Imihla yokugqibela yokufaka ifom yeFomu W-2 kunye neFom 1099-MISC: IiFomu ze-W-2 kunye neFom 1099-iMISC kufuneka ifakwe ngoJanuwari 31 emva kokuphela konyaka wekhalenda. Lo ngumhla wokugqibela wokubonelela ezi nkcazo kubasebenzi kunye neentlawulo. Amashishini awanakho afanelekile ekutheni kufakwe ixesha elidlulileyo lokufakela (uFebruwari 28 kubafowuni bephepha kunye no-Matshi 31 kwizifowuni zecomputer). Umnqophiso omtsha usebenza ngomhla wekhalenda 2016.
Ukongeza, i-PATH iyala i-IRS ukuba ingabhatali naliphi na i-credit okanye ukubuyiselwa imali ngokumalunga ne- Income Tax Income Credit okanye kwi- Child Tax Credit ngaphambi koFebruwari 15 . Ngokuqinisekileyo, oku kukunika i-SSA kunye ne-IRS ixesha elaneleyo lokucwangcisa zonke iifomu ezingenayo ze-W-2 kunye ne-1099-i-MISC kunye nokuzifanisa neentlawulo zerhafu ngabanye ukuqinisekisa ukufaneleka kwe-EITC kunye ne-ACTC. Lo mhla wokuqala ka-Februwari 15 wokukhutshwa kwemali ehambelana ne-EITC kunye ne-CTC iqalisa ukusebenza ngokuqala konyaka werhafu we-2016 obuyiswe kwi-khalenda ngonyaka we-2017.
I-harbor ekhuselekileyo yeziphene ze- minimis kwimbuyekezo yeenkcukacha: Ukuqala kwekhalenda ngonyaka we-2017, amashishini anokuncika ekulawulweni kommandla okhuselekile ukukhusela isigwebo sokuhluleka ukufakela ulwazi oluchanekileyo lokubuyisela okanye isohlwayo sokungaphumeleli ukunika ingxelo efanelekileyo. Umgaqo okhuselekileyo wesigqeba: "Ingxelo yokubuyiswa kwengcaciso okanye i-payee isitatimende ingeniswe ngokuchanekileyo kodwa iquka impazamo ye- minimis yexabiso elifunekayo ukuba libikwe malunga nokubuyela okanye isitatimende. Ngokubanzi, impazamo ye-minimis yempazamo yokubuyisela ulwazi okanye Isitatimenti akufuneki ukuba ilungiswe ukuba impazamo yexabiso elilodwa lingadluli i-$ 100. Umyinge ophantsi we- $ 25 usungulwe ngamaphutha ngokubhekiselele kwingxelo yokubamba inkunkuma okanye ukugcinwa kwe-backup "(JCX-144-15, iphepha 124) .
Imfundo kuphela ehlawulwayo ihlawulwe ingxelo kwiFomu 1098-T: Iphumelele kwikhalenda yonyaka we-2016 kwaye iya phambili, amaziko emfundo kufuneka axelele kuphela inani elipheleleyo leemfundo ezifanelekileyo kunye neendleko ezihambelana nomntu ohlawulwa ngokwenene ngonyaka wekhalenda. Ngaphambili, amaziko emfundo angabika ukuba ngaba imali ehlawulwa ngokwenene okanye ixabiso elihlawulwa ngonyaka.
I ngeniso ye shishini
Isikhathi sokuqaphela iminyaka eyisi-8 ngemali ekuthengisweni kwepropati yokuhambisa umbane ofanelekileyo: kwandiswa iminyaka yerhafu 2015 no-2016.
Ukunciphisa ixesha lokubambisa i-S-corporation ye-tax revenue gain: Ukutshintsha ngokusisigxina kwiminyaka eyi-10 ukuya kwiminyaka emi-5 ixesha lokuqaphela ngexesha i-S-corporation, inkampani yokutyalo-mali okanye i-trust ye-real estate ye-investment ingaxhomekeka kwerhafu yenkampani ngokufumana inzuzo kwipropati ibanjwe ukuba yayisakuba ngu-C-corporation okanye yamkela ipropati evela kwi-C-corporation.
Imali engenakulinganiswa yerhafu yerhafu yemibutho ekhutshwe irhafu: PATH isigxina umgaqo okhethekileyo ngokumalunga neholo lokuqashisa, ukuhlawulwa kwemali, ukuhlawulwa kwemali kunye nenzuzo yengeniso efunyenwe kwiinkxaso-mali ezinokungenani ama-50% alawulwa yintlangano ehlawulwe irhafu. Ngaphantsi kwalo mgaqo okhethekileyo, iintlawulo kunye nezinye iintlawulo zemali engenayo ezifunyenwe kwiinkxaso-mali ezilawulwayo ezigqithiseleyo kwimithetho yobude bengalo ingathathwa yerhafu njengengeniso engenakunyanisiweyo yoshishino kwaye ingaxhomekeke kwisigwebo se-20%. Eli lungiselelo laphelelwe yisiphelo ekupheleni konyaka ka-2014, kwaye ubuyiselwa kwakhona kwiminyaka ye-2015 kwaye phambili.
Ukuchithwa kwamashishini kunye nokunciphisa
Ukunciphisa iminyaka engama-3 kwiihashe zohlanga: kwandiswa iminyaka yerhafu 2015 no-2016.
Ukunciphisa iminyaka engama-7 kwiindawo zokuzonwabisa ezithintela i-motors: kwandisa iminyaka yerhafu 2015 no-2016.
Ukubuyiswa kweendleko eziqhelekileyo zeminyaka eyi-15 yokuphucula iindawo ezifanelekileyo ezifanelekileyo, izakhiwo zokutya ezifanelekileyo neziphuculweyo, kunye nokuphuculwa kweentengiso ezifanelekileyo: Ukunyuswa ngonaphakade kwaye kufumaneke kunyaka werhafu 2015 kwaye phambili.
Ukukhawuleza kwexesha lokubuyiswa kwexabiso kwipropati yoshishino kwiindawo zokugcina ukugcinwa kweeIndiya: kwandiswa iminyaka yerhafu 2015 no-2016. Ngomnyaka werhafu 2016, abahlawuli berhafu bangakhetha ukwedlula ishedyuli yokukhawuleza ngokukhawuleza kwiklasi-ngeklasi.
Isilungiso kwisiseko seenkampani ze-S zokwenza iminikelo yokuncedisa ipropati: Yongezwa ngonaphakade. Xa i-subchapter i-S corporation inikela ngemali okanye impahla kwi-charity, ukubaluleka komrhumo ku-1040 kumnini-sabanini-mali. Umnini-sabelo uthatha umnikelo onobubele njengoko unqunyulwe ngokukodwa kwaye unciphisa isiseko sakhe kwisibambiso se-S corporation. Isamba apho iStock corporation sitshitshiswe khona isabelo somnini-sabelo somnini-sabelo sesakhiwo esilungisiweyo sakhiwo esinikeziwe. (Lo mgaqo malunga nokulungiswa kwesiseko uphele ekupheleni konyaka ka-2014, kwaye ubuyiselwe kunyaka werhafu u-2015 kwaye uya phambili.)
Ukunciphisa ibhonasi: Ukwandiswa ngo-2019 ngokuguqulwa. Abathengi banokuthatha i-50% yesiseko esilungisiweyo sezinto kunye nepropati njengokongezwa okongeziweyo ngaphezulu kokuhla kwehla. I-PATH yandisa ukwehla kwebhonasi ngo-2019 kunye nokulungiswa okulandelayo. Inani lexabiso lokunciphisa ibhonasi liyi-50% yesiseko sokulungiswa kweminyaka yerhafu 2015, 2016, no-2017; 40% ngonyaka werhafu 2018; kunye ne-30% yonyaka werhafu ngo-2019. I-depreciation yebhonasi eyongezelelweyo i-$ 8,000 ivumelekile kwiimoto zonyaka werhafu 2015, 2016, no-2017; i-$ 6,400 eyongezelelweyo ngo-2018; kunye nee-4,800 ezongezelelweyo ze-2019. I- PATH ibuye ifike ngo-2019 ukhetho lokukhawulezisa iikhredithi ze-AMT endaweni yexabiso lokunciphisa ibhonasi.
Ukunciphisa ibhonasi kwisiza sesizukulwana sesibili sityalo se-biofuel: kwandiswa iminyaka yerhafu 2015 no-2016.
Iminikelo yokuhlawulela yokuThengiswa kokutya: Inwetshiwe ngonaphakade. Le ntsalela ikhona kwi-tax year 2015 kwaye ihamba phambili. I-PATH yenza kwakhona utshintsho oluthathu kwimithetho ekhethekileyo yokunikela i-inventory yokutya kwizibonelelo. Okokuqala, abahlawuli berhafu beshishini banokuthi banokudityaniswa ukuya kwi-15% yerhafu yengeniso yoshishino (bekuyi-10% yonyaka werhafu 2014 nangaphambili). Okwesibini, abahlawuli berhafu bangakhetha, phantsi kweemeko ezithile, ukunyanga isiseko sokutya kwabo njengelingana ne-25% yexabiso lemarike elifanelekileyo le nto. Okwesithathu, i-PATH ibonisa ukuxhomekeka okungasetyenziswa xa kunikwa ixabiso lempahla yokutya.
Imisebenzi yokuphungulwa kwemveliso yasekhaya yasePuerto Rico: yongezelwa kunyaka werhafu ka-2015 no-2016.
Ukhetho lokukrazwa kwepropati yokwakha izakhiwo zorhwebo: kwandiswa iminyaka yerhafu 2015 no-2016.
Ukhetho lokuhlawula ifilimu kunye nemveliso yee-TV kwaye uhlalise imveliso yonyango: kwandiswa iminyaka yerhafu 2015 kunye no-2016. Ngonyaka werhafu 2016, uhlalise imveliso yamatye afanelekele lo myalelo okhethekileyo.
Unyulo ukuhlawula izixhobo zam ukhuseleko: kwandiswa iminyaka yerhafu 2015 no-2016.
Ukhuthazo lwentlawulo yerhafu yenqila: lwandiswe iminyaka yerhafu 2015 kunye no-2016.
Icandelo 179: Ukunciphisa umda we-2015 kunye neminyaka ezayo ngoku kusekwe kwisiqingatha esiphezulu se-$ 500,000 ngonyaka, kwaye lo mda uncitshiswa ukuba ixabiso lepropati elifanelekileyo elibekwe kwinkonzo lidlula i-$ 2 yezigidi. Umyinge wama-500 000 kunye ne-$ 2 yezigidi eziqingqiweyo zenzelwe ukunyuka kwamanani entengo ukususela kunyaka werhafu 2016. I- PATH yenza nemigaqo emine ekhethekileyo malunga nokuchithwa kweCandelo 179.
(1) Ukuphuculwa kwamaphuzu afanelekileyo, izakhiwo zokutya ezifanelekileyo kunye nokuphuculwa, kunye nokuphuculwa kweentengiso ezifanelekileyo zifanelekile kwiCandelo le-179 unyango, kunye nomyinge othe wodwa wama-250,000.
(2) Iprogram yekhompyutha ye-shelf ifanelekile kwiCandelo le-179 unyango.
(3) Amagumbi okufudumala emoyeni kunye nokufudumala afanelekile kwiCandelo le-179 unyango oluqala kunyaka werhafu 2016.
(4) Abathengi banokuphinda bahoxise ukhetho lweCandelo 179 lwangaphambili ngaphandle kwemvume yeNkonzo yangaphakathi yeNgeniso.
Imali Yentlawulo Yentlawulo
I-American Samoa yentuthuko yezoqoqosho-mali: eyongezelelwe iminyaka yerhafu 2015 no-2016.
I-Biodiesel kunye nokuvuselelwa kwe-diesel okuvuselelwe: enwetshelwe iminyaka yerhafu 2015 no-2016.
Ikhredithi yamakhaya amatsha asebenzayo ngamandla: kwandiswa iminyaka yerhafu 2015 no-2016.
Ikhredithi yezibonelelo zokuvelisa amandla ukusuka kwizixhobo ezivuselelekayo: kwandiswa iminyaka yerhafu 2015 no-2016, ngaphandle kweendawo zomoya (ezaphelelwa ngowama-2014 kwaye azihlaziywa).
Iingxowa-mali zokuveliswa kwamaziko ase-Indian amalahle: kwandiswa iminyaka yerhafu 2015 no-2016.
Umvuzo wempesheni yomqeshi kwabasebenzi abachaphazelekayo amalungu eenkonzo ezifanayo: Unyuliweyo ngonaphakade. Amashishini avumelekileyo irhafu yerhafu yengeniso elingana ne-20% yentlawulo ehlukile. Umvuzo ohlukeneyo ngumlinganiselo phakathi komvuzo womqeshwa lowo umqeshi wayeya kuwuhlawula xa umqeshwa eqhubeka esebenza kunye nenani lokuhlawula umqeshwa ofunyenwe kumkhosi xa ebizwa ngokuba ngumsebenzi osebenzayo. Le mboleko yerhafu iyatholakala kubo bonke abaqeshi nawaphi na ubukhulu ukususela ngo-2016. Kweminyaka ka-2015 nangaphambili, i-credit ithowulwe kumashishini amancinci.
Inkokhelo yerhafu yengqesho yaseNdiya: Yongezelelwe iminyaka yerhafu 2015 kunye no-2016.
Ingxowa yerhafu yokuqeqeshwa kwamatyala enkxaso yam yamatyala: eyongeziweyo yonyaka werhafu 2015 no-2016.
Iimali zentengo entsha yentengiso: Ukwandiswa ngo-2019, ukuvumela ukufikelela kwi-$ 3.5 billion kwiimali ezifanelekileyo ngonyaka. Ixesha le-carryover yeekhredithi ezingasetyenziswanga longezwa ngeminyaka emihlanu ukuya ku-2024.
Ingxowa yerhafu yokugcinwa kwetransport: kwandiswa iminyaka yerhafu 2015 kunye no-2016.
Iingxowa-mali zophando kunye nophuhliso: Yongezwa ngonaphakade ngeenguqulelo. Amalungelo amashishini amancinci angasebenzisa ityala lokuphanda ukuhlawula irhafu yabo rhoqo kunye nokuqala kwerhafu encinane kwintlahlela yonyaka werhafu 2016. Kwakhona ukuqala ngo-2016, amashishini amancinci angakhetha ukubiza ezinye zeengxowa-mali zabo zophando ngokumalunga nomqeshi wabo werhafu.
Isitalato sesikolo serhafu ye-biofuel yerhafu: enwetshelwe iminyaka yerhafu 2015 no-2016.
Ikhredithi yerhafu yengqesho: Yongezwe ngo-2019 ngokulungiswa. Ukususela kwerhafu yonyaka ka-2016, umvuzo werhafu lomsebenzi ufumaneke kubaqeshi abaqesha abantu abangasebenziyo iiveki ezingama-27 okanye ngaphezulu.
IRhafu Imali
Isixhobo sezonyango sirhafu yerhafu: yanyuswa kwixesha lekhalenda ngonyaka ka-2016 no-2017.
Izibonelelo zamazwe ngamazwe
Inxalenye yeNgxenye yeNgqungquthela F ngenjongo yokufumana inkxaso-mali esebenzayo: Ingapheliyo ingeniso yenkxaso evela kwihambo esebenzayo yebhanki, inkxaso-mali, ukuthengiswa kwemali, kunye namashishini e-inshorensi avela kwingeniso ehlawulwayo yenkampani yangaphandle.
Khangela-ngokusebenzisa unyango lweentlawulo phakathi kweenkampani zangaphandle ezilawulwayo eziphantsi kwamanye amazwe kwimithetho yeenkampani eziphathekayo: Yongezelelwe ngo-2019.