Ukuncitshiswa kweerhafu kuye kwaba ngcono ngaphantsi komthetho omtsha
Imiphumo yoMthetho wokuCholwa kweRhafu kunye neMisebenzi
Imingcele yeendleko zonyango ezichithwayo kufuneka ihlale kwi-10 yeepesenti, kodwa i-TCJA iyenzileyo kwaye ngendlela efanelekileyo. I-TCJA ayikho nje kuphela umgca we-threshold ukuya kwi-7.5 yeepesenti, kodwa yenza ukuba utshintsho lubuyele kwi-2017. Unokufaka isicelo sokuncitshiswa kweendleko zakho zonyango ezingaphezu kwe-7.5 ekhulwini ze-AGI yakho ngokubuya kwakho ngo-2017.
Ngelishwa, olu tshintsho lusebenza kuphela kwiminyaka yerhafu 2017 no-2018. Ukususela ngo-2019, umyinge uhlelwe ukubuyela emva kwe-10 kwipesenti.
I-AGI Threshold
Unokubala ukulawula kweepesenti ezingama-7.5 ngokuqulunqa zonke iindleko zonyango lwakho, emva koko uthabathe iipesenti ezi-7.5 zemali engenayo. Ukuba i-AGI-enokufumaneka kwinqanaba 37 leFom 1040-li-$ 65,000, umyinge wakho u-$ 4,875 okanye i-7.5 ekhulwini. Ukuba unayo i-$ 10,000 kwiindleko zonyango ezifanelekileyo, ukuxothwa kwakho yi-$ 5,125, okanye ibhalansi ngaphezu kwe-4,875.
Thelekisa oku kulawulo lwama-10 ekhulwini lika-2016, elihlelwe ukuba libuyele ngo-2019: Ukutsalwa kwakho kuya kuba ngu-3 500 kuphela okanye ibhalansi ngaphezu kwe-6,500.
Iimali ngaphantsi komgangatho wepesenti azichithwa.
Ufanele u-Itemize
Ewe, kukho iminye imithetho eminye echaphazela ukuxothwa kwerhafu yonyango.
Okokuqala, kufuneka uhlawule ukutsalwa kwakho , oko kuthetha ukuba kufuneka uzalise kwaye ufake ifom ye-A ngokubuya kwakho. Ukuba unelungelo lokubamba ezinye iintlawulo ezithathelwe phantsi kwiShedyuli A kwakhona, oku kulungele ixesha lakho.
Uyakufuna ukufaka isicelo sokubanjiswa kwexabiso lakho elipheleleyo okanye ukuncitshiswa okuqhelekileyo kwimeko yakho yokufakela. Awukwazi ukufaka isicelo sokubanjiswa komgangatho oqhelekileyo kwaye kwaye, kwaye, lo mgaqo uza kuba nefuthe elikhulu kakhulu ngo-2018 kuba i-TCJA iphinda iphindwe iphindwe ngokuphindwe kabini ukuncitshiswa okuqhelekileyo kubo bonke abahlawuli berhafu abaqala ngo-2018.
Kubahlawuli berhafu abangabodwa, ukwanda ukusuka kuma-6,350 ukuya kwii-12,000 zama-$. Kwintloko yefayile yezindlu, iya kunyuka ukusuka kwi-$ 9,350 ukuya kwii-18,000 zamawaka. Ukuba utshatile kwaye uthumela ukujoyina ngokubambisana kunye neqabane lakho, lihamba ukusuka kwi-$ 12,700 ukuya kwii-24,000 zamawaka, nangona ukuba wena kunye neqabane lakho nifake ibuyiselo ehlukeneyo, i-$ 12,000 kuphela. Ukuba awunakho ngaphezulu kwezi mali ngokubanjiswa kweemali, uzakuhlawula irhafu malunga nemali engenayo kunokuba kufuneka ukuba ungabanga i-deduction ejwayelekile.
Ukuba kuvela ukuba i-itemizing inomdla wakho ngowama-2017 okanye ngo-2018, iindleko zonyango zinokudityaniswa kumgca 1 weShedyuli A. Imigca yesi-2 kunye ne-3 yeShedyuli A ibalwa ukukhawulelwa kwiindleko zonyango, kwaye umgca we-4 ubonisa isahlulelo esinokubhatala.
Ngubani owamkela unyango?
Unokwenza iindleko zonyango ozikhokhele zona, lakho iqabane lakho kunye nabaxhomekeke kuyo . Usenokukwazi ukukrazula iindleko zomntu ongenakufaneleka njengomntu oxhomekeke kuyo kodwa uya kuba ngaphandle kwezi zilandelayo, ngokwemiyalelo yeShedyuli A epapashwe yi-IRS.
- Umntwana ongazimangalayo njengomxhomekeke ngenxa yemithetho yabantwana abaqhawule umtshato okanye abazali abahlukeneyo.
- Nabani na umntu onokumangalela njengomxhomekeke ekubuyeni kwakho ngaphandle kokuba loo mntu ufumane i-$ 3,900 okanye ngaphezulu kwerhafu engenayo okanye afake ukubuyisana okuhlangeneyo.
- Nabani na umntu onokuthi ungumntu oxhomekeke kuye ngaphandle kokuba wena okanye lakho iqabane lakho ukuba ukufakela ngokubambisana kungathiwa kuxhomekeke ekubuyeleni komnye umntu.
Umthetho Oyingqalileyo kwabaxhomekeke kuMtshato okanye ngabazali abahlukeneyo
Umhlawuli-ntlawulo unako ukuhlawula iindleko zonyango kubantwana bakhe nangona omnye umzali womntwana ukubiza umntwana njengomxhomekeke.
Kule meko, ngamnye umzali unako ukurhola iindleko zonyango oye wahlawula egameni lomntwana. Umzali ongatshoyo umntu oxhomekeke kuye unokususa iindleko zonyango zomntwana phantsi komyalelo okhethekileyo wabantwana abazali abahlukeneyo, omnye umzali unako ukuthatha iindleko zonyango zabantwana abahlawulwa phantsi komgaqo-jikelele ovumela abakhokhi berhafu ukuba bathathe iindleko zonyango. kunye nabaxhomekeke kubo.
Umthetho okhethekileyo wabangenalo abaxhomekekileyo
Abathengi banakho ukukhawuleza neendleko zonyango abazihlawulele abantu abaya kuba ngabafanelekile njengabo abaxhomekeke kubo ngaphandle kokufumana imali engaphezulu komrhumo wobukhulu bomntu wonyaka werhafu. I-IRS inika umzekelo olandelayo walo myalelo okhethekileyo:
"Unikezele isiqingatha soxhaswa ngumama wakho kodwa awukwazi ukummangalela njengomxhomekeke kuba ufumene umvuzo okungenani u-$ 4,050 ngo-2017. Unokubandakanya kumgca we-1 naliphi na iindleko zonyango kunye namazinyo ozihlawule ngawo ngo-2017 unyoko."
Nangona umama kulo mzekelo wafumana imali engaphezulu kwesibonelelo sokukhutshwa komntu siqu, i-filer yayisakwazi ukubiza iindleko zezokwelapha okanye zamazinyo ayezihlawule ngokubhengeza loo manani kwiShedyuli A.
I-Out-of-Pocket kuphela, Intlawulo-emva kweRhafu ifakiwe
Iindleko zonyango kuphela ezingabuyiselwa yi-inshorensi zifakwe kwi-deduction yeendleko zonyango. Umzekelo, ukuba unyango lonyango lubiza i-$ 50 kwaye unayo i-copay ye-$ 30 ngelixa inkampani yakho ye-inshorensi ihlawula enye i-$ 20, unokwenza i-$ 30 kuphela ukuba uhlawule ngokwabo.
Ngokufanayo, nayiphi na iindleko zonyango ezihlawulwe ngokusebenzisa i-dollar ye-pretax kwi-akhawunti yokuchithwa kwe-flexible, i-akhawunti yokulondoloza impilo okanye ilungiselelo lokubuyiselwa kwempilo alifakiwe kwi-deduction echanekileyo yeendleko zonyango.
Ziziphi iindidi zeendleko ezichithwayo?
Ngokwe-Code Revenue Revenue section 213 (d) (1), iindleko kufuneka zanelise enye yeemeko zilandelayo ukuba zihlawulwe irhafu. Kufuneka ukuba:
- Ngokuphathelele ukuxilongwa, unyango, ukunciphisa, unyango, okanye ukukhusela izifo
- Unyango oluchaphazela nayiphi na isakhiwo okanye umsebenzi womzimba
- Ukuthutha ukuya kwiinkonzo zonyango,
- Iinkonzo zonyango lwexesha elide, okanye
- Ininshurensi yokhathalelo lwempilo okanye ukunakekelwa kwexesha elide
Iindleko zonyango kufuneka zenzelwe ukunciphisa okanye ukukhusela ukukhubazeka okanye ukugula, "i-IRS ithi kwi-Publication 502. Nangona kunjalo, "ababandakanyi iindleko ezizuzisayo kwimpilo jikelele, njengamavithamini okanye iholide." Unyango kunye nemigqaliselo enikezelwa ngamagqirha, oogqirha, oogqirha bamazinyo, abagqirha bezonyango, izazi zengqondo, iingqondo zengqondo kunye neengcali zonyango ezifanayo zingancitshiswa.
Imigaqo ekhethekileyo ye-Intshurensi yezeMpilo
Iimali-mali ze-inshorensi zempilo zibalwa njengeendleko zonyango ngenjongo yokuncitshiswa, kodwa ziphantsi kwemithetho ethile.
Abantu ngabanye banokukrazula ama-premiums kwimpilo yomshuwalense wezempilo, amazinyo, kunye nombono, kodwa kuphela ukuba ezo mali zihlawulwe ngokusebenzisa iirhafu zerhafu. Abantu abano-inshurensi yeqela ngokusebenzisa umqeshi wabo bahlala behlawula la ma-premium kunye neerhafu zangaphambili.
I-Medicare Ingxenye A iiprayimari zingancitshiswa xa umrhafi engagqitywa phantsi koKhuselo loLuntu kwaye ubhalise ngokuzithandela kwi-Medicare Part A. Medicare Part B kunye nama-premium ama-Medigap angancitshiswa. I-Medicare Ingxenye D imirhumo ye-inshurensi yobisi yonyango inganqunyulwa.
Imigaqo ekhethekileyo yezoThutho ezinxulumene nezoNyango
Unokubamba iindleko zokuthutha ukuya kwiziko lokunyamekela kwezempilo ukuba "ukuhamba ngokubhekiselele" kubaluleke kakhulu, kwaye kubalulekile, unyango lwezempilo, "ngokubhekiselele kwi-IRS kwi-Publication 502. Ezi ndleko zilandelayo zingabandakanywa kwiindleko zonyango zokuthutha:
- Ibhasi, iteksi, isitimela, okanye i-flight fares okanye inkonzo ye-ambulensi
- Iindleko zothutho zomzali omele ahambe nomntwana ofuna unyango lwezempilo
- Iindleko zothutho zomongikazi okanye omnye umntu onokunika amagciwane, unyango, okanye unyango olufunekayo ngumguli ogqirhayo ukufumana unyango kwaye akakwazi ukuhamba yedwa, kwaye
- Iindleko zothutho zokutyelela ngokukhawuleza ukubona umntu ogula ngengqondo, ukuba ngaba ukutyelelwa kunconywa njengenxalenye yonyango.
Ukuba uhamba ngemoto, unokukrazula iikhilomitha usebenzisa i-rate yezinga eliqhelekileyo leenjongo zonyango: iisenti ezili-17 ngeyure nganye ngo-2017, kunye neekhilomitha ezili-18 ngomhilomitha ngowama-2018. Unokongeza iindleko zokupaka kunye neendlela zokurhweba kwendlela.
Ixesha lokuLawula iindleko zonyango
Unokukrazula kuphela iindleko zonyango ngonyaka obahlawulele wona, nangona intlawulo ingaba yimali, itshekishe okanye ikhadi lesikweletu. Le yimeko nangona iinkonzo zezokwelapha zinikezelwa kunyaka olwahlukileyo, njengokuba uncedwa ngo-Disemba 2016 kodwa uhlawula umrhumo-mali ngoJanuwari 2017. Uya kuthi ke ucele ukutsalwa kwintlawulo yakho yerhafu ye-2017.