Umrhumo woMrhumo we-2016 no-2017 kunye nendlela iMisebenzi yokuPhumelela ngayo
I-Dollar Limits for Contributions kwi-Akhawunti yoMhlala-phantsi ngamnye
Unokufaka isandla kwi-IRA yendabuko, iRoth IRA okanye zombini.
Iminikelo yakho yonyaka yonyaka okanye yeRoth IRAs ayikwazi ukudlulela ngaphantsi komvuzo wakho owenziweyo unyaka okanye inani eliphezulu leminyaka.
| IRA Imirhumo | ||
| Unyaka | 2016 | 2017 |
| Umrhumo ohlala rhoqo | $ 5,500 | $ 5,500 |
| Umrhumo ophezulu wokuThola | $ 1,000 | $ 1,000 |
| Igalelo elipheleleyo elipheleleyo | $ 6,500 | $ 6,500 |
| Iminikelo ngenxa | Aprili 18, 2017 | Epreli 17, 2018 |
| Umthombo: | IR-2015-118 | IRS |
Iimfuno Zenkxaso
Iminikelo rhoqo ingenziwa ngumntu ongaphantsi kweminyaka engama-70.5 xa enikwe imali engenayo. Iminikelo yokubambisa ingenziwa ngabantu abaneminyaka engama-50 okanye ngaphezulu nangeniso ezuzayo. I-Roth IRAs ayinazo izithintelo zeminyaka.
Iinjongo ze-IRA kuphela, ezifumana umvuzo ziquka imirhumo echazwe kwi-W-2, ingeniso yokufumana umsebenzi kwi-shishini okanye kwifama, kunye ne- alimony .
IRS ichaza:
"Ukufaka isandla kwi-IRA yendabuko, kufuneka ube phantsi kweminyaka engama-70½ ekupheleni konyaka werhafu. Wena, kunye / okanye lakho iqabane xa ufaka i-return joint, kufuneka inokuhlawulwa kwentlawulo, njengemivuzo, imivuzo, iikhomishini, iingcebiso , iibhonasi, okanye inzuzo engenayo kumsebenzi wokuziqhelisa. I-alimony engenakuhlawulwa kunye neentlawulo zokugcina ezihlukeneyo ezitholwa ngumntu ziphathwa njengembuyekezo ye-IRA. "
Imihla yokuLawulwa kwemiSebenzi
Unokuba negalelo lemali kwiRoth IRA yakho nayiphi na ixesha ngexesha lonyaka wekhalenda, kwaye unokwenza igalelo kwi-IRA ngomhla wokugqibela wokubuyisela irhafu, ungabali naziphi na izandiso ongazithatha. Iminikelo ye-IRA yonyaka werhafu 2016 yabangelwa ngo-Apreli 18, 2017, kwaye iminikelo ye-IRA yonyaka werhafu 2017 ibangelwa ngo-Apreli 17, 2018.
Umhla wokuhlawula irhafu unwezelwa kwiminyaka yomibini ngenxa yokuba u-Apreli 15 uwela ngeveki elandelwa liholide enye okanye ngaphezulu.
Kuphi ukuBamba ukuThengiswa kweRhafu
Bika igalelo lakho le-IRA echithwe yerhafu ngokukhawuleza kwiphepha lokuqala leFom 1040 okanye ifomu 1040A. Awunayo ukuba ufune ukutsalwa. Luhlengahlengiso lwemali engenayo, ngoko unokuyifumanisa ngokukongeza kwi-itemizing okanye ucele ukutsalwa okuqhelekileyo kwimeko yakho yokufakela.
IRA Ukutshatyalaliswa Kunokuqalisa okanye kupheliswe ngokusekelwe kwiNgeniso
Iminikelo yenkcubeko ye-IRA inokutsalwa ngokupheleleyo, ichithwe ngokukodwa okanye ingenakunyulwa ngokupheleleyo kuxhomekeke ekubeni ngaba wena kunye / okanye lakho iqabane lihlanganiswe isicwangciso somhlala phantsi ngomqeshi wakho. Ukuba umhlawuli-ntlawulo uhlanganiswa isicwangciso somhlala-phantsi emsebenzini, ingeniso yakhe inquma ukuba ukutsalwa kwakhe kwe-IRA kuya kuncitshiswa. Izicwangciso zomhlala phantsi emsebenzini ziquka 401 (k) izicwangciso, 403 (b) izicwangciso kunye neepensheni.
Sebenzisa ifom yefom ingeniso echitshiweyo yokulungisa umvuzo ngenjongo yokuqikelela ukuba ingakanani inokudityaniswa kwimirhumo ye-IRA yemveli. I-IRS ichaza umzekelo ngale ndlela:
Inguqu epheleleyo ehlengahlengisiweyo ichitshiyelwe ingeniso engaphezulu (AGI) ifakwe ngaphandle kwe-IRA yokutsalwa, emva kokubandakanya nayiphi na inzuzo yoThuseleko lweNtlalo, emva kokufaka umda wokulahlekelwa kwemisebenzi kwintlawulo engenayo, kunye nokulungiswa okulandelayo:
+ Ukukhutshwa kwenzalo yokugcina imali
+ Uncedo olwamkelwayo alufakwanga ngaphandle kwerhafu
+ Ukukhutshwa kwemisebenzi yokuvelisa ekhaya
+ Ukukhutshwa komdla ohlawulwe kwiimboleko zemfundo
+ Ukukhutshwa kwemfundo kunye neerhafu
+ Ukungeniswa kwemali engenayo kwamanye amazwe, ukukhutshwa kwezindlu kunye nokuncitshiswa kwezindlu.
Sebenzisa i- Worksheet 1-1 kwi- Publication 590-A, Imirhumo kwiMigangatho yoLuntu lomhlalaphantsi , ekhoyo kwifomati yefayili kwiWebhsayithi ye-IRS, ukubala i-AGI yakho eguquliwe.
Uyakwazi ukuba u-deduction wakho we-IRA ungagqitywa ngokusebenzisa iitshathi ezingezantsi emva kokuba uzimisele ukuguqula i-AGI yakho.
| 2016 Imida kwiDeduction ye-IRAs zendabuko Ukuba ikhutshwe yiSicwangciso soMhlalaphantsi emsebenzini | ||
| U kufakwa | AGI eguquliwe | |
| Isimo | kusuka | ukuba |
| Ongatshatanga | $ 61,000 | $ 71,000 |
| INtloko yeMakhaya | 61,000 | 71,000 |
| Umhlolokazi Ofanelekileyo / er | 98,000 | 118,000 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo kunye nabatshatileyo abahlali kulo lonke unyaka | -0- | 10,000 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo kunye nabatshatileyo bahlala ngaphandle kwonyaka wonke | 61,000 | 71,000 |
| Umtshato ozaliswayo ngokubambisanayo : kwiqabane elithwalwe yiplani yomhlalaphantsi | 98,000 | 118,000 |
| Umtshato ozalisa ngokubambisana : umlingane ongenakucetyiswa yiplani yomhlala phantsi kwaye elinye iqabane lihlanganiswe | 183,000 | 193,000 |
| Ingaba i-AGI yakho iguqulelwe ngaphantsi kwexabiso "ukusuka"? | Phakathi kwezi mali? | Ngaphezulu kwexabiso "ukuya"? |
| ↓ | ↓ | ↓ |
| ukutsalwa ngokupheleleyo | kuncitshiswa | akukho nciphiso |
| 2017 Ukulinganiselwa kwiDeduction ye-IRAs zendabuko Ukuba ikhutshwe yiSicwangciso soMhlalaphantsi emsebenzini | ||
| U kufakwa | AGI eguquliwe | |
| Isimo | kusuka | ukuba |
| Ongatshatanga | $ 62,000 | $ 72,000 |
| INtloko yeMakhaya | 62,000 | 72,000 |
| Umhlolokazi Ofanelekileyo / er | 99,000 | 119,000 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo kunye nabatshatileyo abahlali kulo lonke unyaka | -0- | 10,000 |
| Ukutshata ngokutshatyalaliswa ngokwahlukileyo kunye nabatshatileyo bahlala ngaphandle kwonyaka wonke | 62,000 | 72,000 |
| Umtshato ozaliswayo ngokubambisanayo : kwiqabane elithwalwe yiplani yomhlalaphantsi | 99,000 | 119,000 |
| Umtshato ozalisa ngokubambisana : umlingane ongenakucetyiswa yiplani yomhlala phantsi kwaye elinye iqabane lihlanganiswe | 184,000 | 194,000 |
| Ingaba i-AGI yakho iguqulelwe ngaphantsi kwexabiso "ukusuka"? | Phakathi kwezi mali? | Ngaphezulu kwexabiso "ukuya"? |
| ↓ | ↓ | ↓ |
| ukutsalwa ngokupheleleyo | kuncitshiswa | akukho nciphiso |
Iingcebiso zoCwangciso lweNtlawulo
- Qaphela ukuba ukufaka isandla kwi-IRA yendabuko kuya kuhluthwa ngokupheleleyo, kuhluthwe ngokukhawuleza okanye kungabonakali.
- Ukuba inxalenye yakho yemveli ye-IRA ayinakunikwa, qwalasela inxaxheba kwisabelo esicatshulwayo kwi-IRA yendabuko kunye nesahlulo esingekho-deductible kwisabelo kwiRoth IRA ukuba uvumelekile.
- Ukuba yonke inzala yakho ye-IRA ayinakudityaniswa, unokufuna ukufaka isandla kwiRoth IRA endaweni yoko.
- Ukuba awufanelekanga kwi-Roth IRA nokuba yintoni, qwalasela ukuba igalelo leemali ezingenakunikwa kwi-IRA yendabuko inengqiqo kwimeko yakho. Ii-IRAs ze-Nondeductible zisabonelela ngokusabalalisa irhafu yenkxaso yangaphambili kunye nokunikezwa kwentlawulo ehlawulwayo. Kwezinye iimeko, ii-IRAs ezingenakunyulwa zingafakwa kwi-Roth IRA ngaphandle kwentela.