Imibuzo evela kubafundi
Awukwazi ukuthatha inkokhelo yerhafu ngemali ethunyelwe kwinyana yakho entolongweni - okanye ithunyelwe kunoma ubani, ngenxa yolu hlobo. Imali, ukutya, izambatho, amathoyizi kunye nezinye izinto ezithunyelwe kumntu kuthathwa njengesipho , kwaye izipho azithethi zerhafu. (Okukuphela kolu xwebhu xa unika imali okanye ezinye izinto kwi-charity efanelekileyo.
Iminikelo yokuhlawulela ingabandakanywa njengenqununu ekwazisiweyo kwifomu ye-1040 kwiShedyuli A.) Impendulo emfutshane kumbuzo wakho ayikho.
Nangona kunjalo, ukuba unyana wakho wayehlala nawe iminyaka engaphezu kwesigama sonyaka kwaye ukuba unyana wakho akazange anikezele ngaphezu kwengxenye yenkxaso yakhe yemali, unako ukufumana ilungelo lokumangalela unyana wakho njengomxhomekeke phantsi kolawulo olufanelekileyo lwabantwana . Unokubonisa ukuba unika inkxaso enkulu yonyana wakho ukuba (1) unyana wakho ahlale nawe iminyaka engaphezu kwesigama sonyaka, kwaye (2) unokubonisa ukuba unyana wakho akazange anikezele ngaphezu kwengxenye yenkxaso yakhe. Awuzange uthathe ixesha elide unyana wakho ejele. Ngoko ke makhe ndinike umzekelo.
U-Angela, umzali ongatshatanga, unabantwana ababini, uBarbara noCharles. Bobabini abantwana bahlala naye. UCharles ungena enkingeni ngomthetho kwaye uya ejele ngoJulayi. UCharles uhlala entolongweni lonke unyaka. Ngokusekelwe kulo mzekelo, u-Angela unelungelo lokubamba bobabini abantwana bakhe njengabantu abaxhomekeke ekubuyiselweni kwerhafu.
Enye yeemvavanyo ezibalulekileyo zokumangalela umntu oxhomekeke kuyo kukuba abaxhomekeke kubo abanako ukubonelela ngaphezu kwengxenye yabo yokuxhasa ngemali. U-Angela unokubonisa ukuba bobabini abantwana bahlala naye iminyaka engaphezu kwesigama sonyaka. U-Angela unokubonisa ukuba akukho mntwana unikezele ngaphezu kwengxenye yenkxaso yabo.
Kwimeko yomntwana entolongweni, ngokucacileyo akafumani umvuzo kunye nokubonelela ngenkxaso yakhe.
Nangona le meko ethile (ukuxhomekeka kwintolongo) ingakhankanyiwe kumthetho werhafu okanye imiyalelo ye-IRS, ndisekelwe kwimeko ekhankanywe ngentla kwiNkundla yeNkundla yeRhafu ukusuka ngo-2002 ( iTC Memo 2002-258 [PDF]). Umba, kwimeko enjalo, ukuba ngaba umzali unokumangalela unyana wakhe njengomxhomekeke kwaye njengomntwana ofanelekileyo kwintengo yemboleko yengeniso nangona unyana wakhe usejele entolongweni yonke iminyaka. INkundla yeRhafu iqikelele ukuba ekubeni umzali engakhange anikezele ngaphezu kwengxenye yenkxaso yomntwana, umzali akakwazanga ukumangalela unyana ukuba uxhomekeke kuye. Ngaphezu koko, ekubeni unyana engazange aphile nomama ngaphezu kweenyanga ezi-6 zonyaka, umama akakwazanga ukummangalela unyana wakhe ngenjongo yokufumana imali yengeniso. Nangona kunjalo, inkcazo yomntu oxhomekeke kuye yatshintshile ekubeni iNkundla yeRhafu ikhuphe isigqibo sayo ngo-2002. Ngaphantsi kwemithetho emitsha, kunokuba lula ukuba umntwana oboshiweyo abe ngumxhomekeke ekubeni umyalelo omtsha unikezela ukuba abaxhomekeke kubo abanako ukubonelela ngaphezu kwesigamu zabo zenkxaso.
Kufuneka kuqatshelwe ukuba ezinye iintlawulo zerhafu ezinxulumene nomntwana ezifana nentloko yefayili yokufakela indlu , i- credit income eyimali , kunye nekhredithi yentlawulo yomntwana inemilinganiselo eyahlukileyo yokufaneleka.
INtloko yeNdlu yemeko, umzekelo, kufuna ukuba umrhafi wonikezelo kufuneka anikezele ngaphezu kwengxenye yenkxaso-mali yexhomekeke kumxhasi; kwaye oku kungenjalo ukuba umntwana uvalelwe.
Ukufumana ulwazi oluthe xaxa ngokumangalela umntu omele uxhomekeke kuye, kufuneka ufunde "Ukuxolelwa Kwamanye Abantu kunye nabaxhomekekileyo," (Isahluko 3 se-IRS Publication 17) kuzo zonke iinkcukacha malunga nenqobo yokumangalela umntu oxhomekeke kuye.