Ngaba kufuneka uhlawule nayiphi na intlawulo yentlawulo ye-premium?
- Yiyiphi iSenzo: Ukuba ufumene iintlawulo eziphambili ze-credit premium yerhafu, uzakufuna ukugcwalisa Ifomu 8962 ukufumanisa ukuba ukuhlawulwa kwakho kwangaphambili kwakungancinci, kuninzi okanye kulungile ngokumthelekisa kwisixa-mali
- Ngubani: Abantu abathile abafumene iintlawulo zerhafu ye-premium
- Njani: Ifomu 8962
- Kutheni: ukuba uhlawulwa ngaphantsi, iikopi ezongezelelweyo zerhafu zingakhululwa kuwe. Ukuba uthe wahlawulwa ngaphezulu, uhlawula iikhredithi zerhafu ezingaphezulu. Nangona kunjalo, imali oyibuyiselayo kwi-IRS ingancinci.
Inkokhelo yentlawulo yerhafu ye-premium yinkxaso-mali efunyanwa ngabantu kunye neentsapho ezinomvuzo ongaphantsi kwesine kwi-federal line line. I-premium yerhafu yerhafu yenzelwe ukubuyisela abantu iindleko ze-inshorensi yezempilo ezithengwa ngabanye ngokutshintshiselana. Le ngetyala inokuhlawulwa kwangaphambili.
Ukuba ufumene iintlawulo zangaphambili zentlawulo yerhafu ye-premium, uya kufuneka uxolelane neentlawulo zakho zangaphambili. Ukuvumelanisa ithetha ukuthelekisa inani leentlawulo eziphambili apho inkampani yakho yomshuwalense ifunyenwe egameni lakho kwi-IRS ukuya kwisixa esicwangcisiweyo somrhumo werhafu yenkxaso-mali oyimfuneko. Injongo yokulungelelanisa kukufumanisa ukuba iindleko zokuhamba phambili zingaphezulu, zilingana, okanye zingaphantsi kwexabiso langempela lekhredithi yerhafu.
Ukuhlawulwa kwangaphambili kweNkxaso-mboleko yeNkxaso-mali yeNkulumbuso
Xa ubhalisa kwisicwangciso se-inshurensi yempilo esithengiweyo ngokusebenzisa utshintsho lwempilo yomshuwalense okanye yempilo yombuso, ukutshintshiselana kubalwa i-credit premium yerhafu yerhafu ngokusekelwe kwiingqikelelo zemivuzo yakho yonyaka.
Ukuhlawulwa kwangaphambili nje kukulinganisela. Ixabiso langempela lemali yerhafu yerhafu ye-premium ibalwa ngokusebenzisa iFomu 8962 kwaye isekelwe kwingcaciso yakho yengeniso iboniswe kwi-return yakho yerhafu ye-2017 kunye neeprojama zakho ze-inshorensi zempilo, ezichazwe kwifom ye-1095-A.
Ukuhlawulwa kwangaphambili kwerhafu yerhafu yerhafu ye-premium ivela kwi-IRS kwinkampani ye-inshurensi yezempilo ngokusebenzisa utshintshiselwano.
Ukuhlawulwa kwangaphambili kusetyenziswe kwiiprayimari zakho, ngoko ukunciphisa inani lemali-premiums omele uyihlawule ephaketheni lakho.
Ukuvumelanisa ukuhlukana phakathi kweeNtlawulo zengqesho kunye neNyaka yokuQala kweNyaka
Inani lemali-mboleko yerhafu ye-premium ehlawulwa kwangaphambili ingaba yinto ehlukileyo kunexabiso elithe ngqo lekhredithi yerhafu ovumelekileyo kuyo.
- I-IRS inokuhlawula imali encinci ngaphambili, apho ungayifumana nayiphi na ityala leerhafu.
- Okanye i-IRS inokuhlawula ixesha elide ngaphambili, apho uhlawula imali eyongezelelweyo kwi-IRS.
- Okanye i-IRS inokuhlawula ixabiso elifanelekileyo, apho ungeke uhlawulise imali kwi-IRS okanye ungamkeli iirhafu ezingaphezulu kwi-IRS.
Inkqubo yokuthelekisa iintlawulo eziphambili kunye nexabiso langempela lekhredithi yerhafu kuthiwa ukuxolelana. Inkqubo yenzeka xa ulungiselela ukubuyiswa kwentlawulo yakho yonyaka.
Abantu baya kufuneka badibanise phakathi kwexabiso lemali ehlawulwa kwangaphambili kunye nexabiso langempela lekhredithi yerhafu.
Yintoni oya kuyidinga:
- Ifom 1040A okanye 1040 igqityiwe ekupheleni kwephepha 1.
- Ifomu 8962, iNkcazo yeNtlawulo yeNkcazo . Yifomu entsha eyenziwa yi-IRS kwaye isetyenziswe okokuqala ngonyaka we-2017.
- Ifomu (okanye iiFom) 1095-A, Ingxelo yeNgxowa-mali ye-Intshumo yeMpilo yomshuwalense . Enye ifom entsha entsha eyenziwa yi-IRS kwaye isetyenziswe okokuqala ngonyaka we-2017. Ifom ye-1095-A ilungiswa yinkampani yomshuwalense wezempilo kwaye ithunyelwe kuwe ngoJanuwari 31.
Okokuqala, qiniseka ukuba ufumene ifomu 1095-A evela kwinkampani nganye yinshorensi yezempilo. (Ukuba awuzange uthenge i-inshurensi yempilo ngokutshintshiselana, ngoko awuyi kufumana iFom 1095-A yesicwangciso. Le fom isebenza kuphela kwimigaqo-nkqubo yeminshuwalense ethengiweyo ngokutshintshiselana.)
Okwesibini, lungiselela Icandelo 1 leFomu 8962. Eli candelo le fom libala inani lemali yerhafu ye-premium yerhafu.
Ngokulandelayo, gcwalisa iSahlulo 2 seFomu 8962. Eli candelo le fom lidibanisa ukuhlawulwa kwangaphambili kunye nexabiso langempela le-credit premium yerhafu yerhafu.
- Imali ekhoyo yerhafu yerhafu yenkxaso-mali ifunyenwe kumgca we-24 weFomu 8962.
- Inani lemali ehlawulwa kwangaphambili lifumaneka kumgca 25 weFomu 8962.
Iziphumo ezinokwenzeka:
Ukuba inani langempela lemali yerhafu yepresimenti ngaphezu kweentlawulo zangaphambili, i-IRS iya kuhlawula imali eyongezelelweyo.
Iya kwandisa imali yomntu okanye ihlawule ibhalansi ngenxa. (Jonga imiyalelo yeFomu 8962 Umgca 26.)
Ukuba inani langempela lemali yerhafu yeprayimari lilingana nokuhlawulwa kwangaphambili, ngoko imali efunyenwe kwangaphambili yayiyimali efanelekileyo. Akukho nto ukuba uhlawule kwi-IRS, kwaye akukho zikredit ezongezelelweyo ze-IRS ukuhlawula kuwe.
Ukuba inani langempela lemali-mboleko yerhafu ye-premium ingaphantsi kweentlawulo zangaphambili, loo mntu uya kufuneka ahlawule ezinye iintlawulo zangaphambili njengerhafu eyongezelelweyo-oku kunokunciphisa imali yomvuzo okanye ukunyusa imali. (Le meko ixoxwa ngokubanzi ngezantsi.)
Iintlawulo ezingaphaya kwexesha eliphambili
Ukuba ukuhlawulwa kwangaphambili kungaphezulu kwerenti yerhafu ye-premium, ngoko imali eyimfuneko ihlawulwa kwakhona njengerhafu eyongezelelweyo. Nangona kunjalo, imali efuna ukuhlawulwa kwakhona ingancinci. Intlawulo yeentlawulo zangaphambili ezingaphezulu kwemali ezihlawulwa kwi-IRS zikhawulelwe ngokusekelwe kwingeniso yasemakhaya ngaphezu kombindi othile ngokusekelwe kwipesenteji yomgca wentlupheko. (Imali yengeniso njengepesenti yomgca-ntlupheko we-federal ibalwa kwaye iboniswe kuMgca-5 weFomu 8962.)
| Imida yokuhlawula iRhafu yeNkxaso-mboleko yeNkxaso ye-Premium ka-2016 no-2017 | |||
| Ukuba umvuzo wekhaya njengepesenti yomgca-ntlupheko we-federal: | Emva koko ukunyuka kweerhafu akuyi kudlula ixabiso leedola elingaphantsi: | ||
| Mkhulu kunelo okanye alinganayo | Na ngaphantsi | Iifayile ezingabalulekanga | Eminye Imeyili yokuFakela |
| - | 200% | $ 300 | $ 600 |
| 200% | 300% | $ 750 | $ 1,500 |
| 300% | 400% | $ 1,275 | $ 2,550 |
| 400% | - | Akukho Mdawulo | Akukho Mdawulo |
| Imida yokuhlawula iRhafu yeNkxaso-mboleko yeNkxaso-mali ye-Premium ka-2014 no-2015 | |||
| Ukuba umvuzo wekhaya njengepesenti yomgca-ntlupheko we-federal: | Emva koko ukunyuka kweerhafu akuyi kudlula ixabiso leedola elingaphantsi: | ||
| Mkhulu kunelo okanye alinganayo | Na ngaphantsi | Iifayile ezingabalulekanga | Eminye Imeyili yokuFakela |
| - | 200% | $ 300 | $ 600 |
| 200% | 300% | $ 750 | $ 1,500 |
| 300% | 400% | $ 1,250 | $ 2,500 |
| 400% | - | Akukho Mdawulo | Akukho Mdawulo |
I dollar esebenzayo ekhoyo kwitheyibhile engenhla iya kubakholelwa kwi-inflation ngonyaka. Imithombo: I- Internal Revenue Code icandelo lama-36B (amaxabiso angama-2014), iNkqubo yeNgeniso ka-2014-61 (ixabiso le-2015, ifayile ye-pdf), iNkqubo yeNgeniso 2016-53 (ixabiso le-2017, iifayile ye-pdf), kunye neNkqubo yeNgeniso 2017-53 (i-2018 imali, iifayile ye-pdf ).
U kufunda ngakumbi
- I-Premium Tax Tax (IRS.gov)
- Imibuzo neempendulo kwiNkcazo yeNtlawulo yeNyanga ye-Premium (IRS.gov)
- Ukuqonda iNkcazo yeNtlawulo yeNkxaso yeNtsha yeNyanga yokuqala (uMichael Kitces)
- Indlela Inkokhelo Yentlawulo Yentlawulo Yenkxaso-mali yeNkcazo YeeNtsholongwane ze-Ntsholongwane yempilo I-Rate Minimum Tax Rate (Michael Kitces)
- Inkonzo Yenkxaso-mali Yomshuwalense Wezempilo Injani? (Elizabeth Davis)