Ukuguqula ikhaya lakho kwindawo yokuqeshisa ingavumela ukulahlekelwa kweRhafu
NguYulian Block, ugqwetha
Uninzi lwabantu luza kukuxelela ukuba ukubhalwa kwezindlu ezilahlekileyo kwiindawo zokuthengisa ezithengiswayo akunakwenzeka okanye akuvumelekanga, kodwa bekungalunganga. Ngokuqhelekileyo, ikhowudi yentlawulo ye-IRS ivimbela nayiphi na intsalela ekulahlekeni xa kuthengiswa indawo yokuhlala. Nangona kunjalo, ligunyazisa izikhundla ezininzi ngokubhala phantsi ilahleko ekhaya kwindawo yokuhlala.
Ngokomzekelo, umyalelo uvumela ukuncitshiswa kwelahleko ekuthengiseni indawo yokuhlala eyakhe yaguqulwa kwipropati yokurenta.
Kodwa ibeka umda wexabiso lokubhalwa. Akukho ntsalela kuyo nayiphi na ukuhla kwexabiso ngaphambi kokuba uqale ukuqesha.
Isiqalo sokuqala sisakhiwo (1) esilungisiweyo ngexesha lokuguqulwa okanye (2) xabiso lemarike elifanelekileyo ngexesha lokuguqulwa, nayiphi na into ephantsi. Emva kokuba uzimisele phantsi kwe-(1) okanye (2), ukwandisa loo mali ukubonakalisa ukuphuculwa kwexesha eliqashisayo lokuphucula ixabiso layo. Emva koko, shenxisa ukunciphisa ixesha lokuqeshisa ukuhla kwexabiso. Oko ekugqibeleni ufikile kwisiseko sepropati ngexesha lokuthengisa. Xa uthengisa, ikhefu ekuncitshweni kwakho kwelahleko yimali apho i-at-time-sale-sale basis ithe yadlula intengo yokuthengisa.
Kwimakethi yempahla engummangaliso, ukulungiswa kwepropati ngexesha lokuthengiswa kungaphantsi kwexabiso layo langaphambili. Njengomgaqo jikelele, isiseko siqala njengeendleko zokuqala, kubandakanywa nayiphi na ityala elithathwa njengento yokuqala okanye yesibini yokuthenga imali , kunye neenguqulelo okanye phezulu.
Hlela phezulu ukuya kubonisa ukugqithiswa kweendleko ezithile zokuhlala okanye zokuvala ezinxulumene nokuthenga njengemali yezomthetho kunye / okanye ukuphucula. Lungisa phantsi kwexabiso lemali ekuthengisweni ngaphambi koMeyi 7, 1997, kwikhaya elakhe lalingaphambili elahlekelwe yerhafu. Zonke ezi zilungiso zeendleko zakho zangaphambili ziphumela kwisiseko sakho.
Umzekelo: Ngo-2001, uthengela indawo yokuhlala yakho yokuqala kwi $ 200,000. Ngo-2003, uphuma ngaphandle kwindlu uze uyiqashise. Ngaloo xesha, ufumanisa ukuba ixabiso lemarike elifanelekileyo li-$ 180,000. Emva koko, uthatha ukuncitshiswa kwexabiso leedola ezingama-20,000 kwaye uthengise ipropati nge-150,000.
Unokucinga ukuba ilahleko lakho liyi-$ 50,000 - umahluko phakathi kweendleko zangaphambili ze-$ 200,000 kunye nentengo yokuthengisa eyi-$ 150,000. Kodwa i-IRS ibeka ilahleko lakho ukulahlekelwa kwi-$ 10,000 nje kuphela-imali leyo eyi-$ 160,000 kwi-time-of-sale (based value value of $ 180,000 ngexesha lokuguqulwa kwexesha eliqhelekileyo lokuhlawula i-$ 20,000) ngaphezulu kwe-150,000 yokuthengisa xabiso.
Xa ixesha lokuqashisa lingaphantsi konyaka omnye, i-IRS inokuphikisa ukuba ilahleko mayingavunyelwa ngenxa yokuba ukuguqulwa komthengisi kwindlu yokuqashisa kwakusesikhashana nje, kungekhona isigxina. Izikhokelo zalo zabathengisi basekhaya zilumkisa ukuba "awuzange utshintshe ikhaya lakho kwipropati yokuqashisela ukuba utyeshe indlu yakho endala ngaphambi kokuba uyithengise." Nangona kunjalo, izikhokelo kwizinto zisesigxina kwaye oko kusisigxina akunalo igama lokugqibela. Zivele zibonise isikhundla se-IRS esisemthethweni kumbandela kwaye asibopheli kwiinkundla.
Okwangoku, ngokwemiqathango, i-IRS iya kuthathwa njengendawo yokuhlala yokuhlala ukuba iguqulwe kwipropati yerenti "ukuba ubeka ikhaya lakho kunye ne- agent yezindlu zentengiso okanye ukuthengiswa kwaye ayiqeshwanga." Ukuguqulwa: Kufuneka uyiqeshise ekhaya ngaphambi kokuba ungathabatha inkunkuma. Le miqathango iye yaphakanyiswa yinkundla.
Ukuba ungathandabuzeki, qho rhoqo uhlolisise i-akhawunti ye-tax-taxant okanye i-CPA ngaphambi kokubiza ilahleko ekhaya kwikhaya lakho. Kwakhona, jonga nge-IRS ukuqinisekisa ukuba uhambelana nemithetho yerhafu entsha, eguquka minyaka yonke. Iirhafu zepropati kwezinye iinjongo ezifana neCalifornia ngoku zichithwe kwi-deduction ephezulu ye-R10 000 phantsi kwe-Trump ka-2018 umthetho werhafu.
UJulian Block uyingcali yerhafu yaseLarchmont, eNew York.
Ehleliwe ngu-Elizabeth Weintraub, iThengi lokuThengwa kweNdlu.
Ngelo xesha lokubhala, u-Elizabeth Weintraub, CalBRE # 00697006, nguMthengisi-Associate eLyon Real Estate eSigramento, eCalifornia.