I-MAGI yakho yindlela enye yeNgeniso engayinciphisa ezinye iiRhafu zokuRhafu
Ingeniso yakho epheleleyo eguqulwayo-edlalwa ngokuba yi-MAGI kwaye ibiza ngokuthi "Maggie," njengokuba igama lomfazi-lihle kakhulu le nto. Ukuguqulwa kwengeniso yakho engaphezulu.
Akukho ncazelo epheleleyo ye-MAGI. Ingeniso yakho engaguqukiyo ingaguqulelwa ngeendlela ezahlukeneyo ngeenjongo ezahlukeneyo. Eli gama lisebenza kumxholo ngamnye ekusetyenzisweni ngawo. Kubandakanyiwe ekubaleni ukunciphisa, ukunciphisa, okanye ukubeka ezinye ikhefu zentela.
Ezi zimbalwa zezona zikhefu eziqhelekileyo ezikhethiweyo ezichaphazelekayo yi-MAGI yakho.
I-Adoption Tax Tax kunye neNkqubo zoNcedo
Xa ubala iitaliti zentlawulo yokwamkelwa , i-MAGI yakho yinkcitho yakho epheleleyo echitshiweyo kunye naluphi na ukungeniswa kwemali engenayo, ukungabikho kwezindlu, okanye ukuncitshiswa kwezindlu oye wazenza ukuba ubale i-AGI yakho. Kumele udibanise nayiphi na ingeniso ongayifaki e-American Samoa, eGamam, kwiiNorthern Mariana Islands okanye ePuerto Rico.
Konke oku kunokunciphisa inani leendleko ezinxulumene nokuthotyelwa komntwana ovumelekile ukuba ubangole ityala leerhafu okanye ukuhlawulwa kweerhafu ngaphandle kwenkqubo yoncediso lomqeshi. I-MAGI yakho ibonakala kumgca wesi-7 weFomu 8839, ifomu yerhafu kufuneka uzalise kwaye uhambise ukubiza iindleko zokuthobela ezifanelekileyo. Ixabiso leendleko ezinxulumene nokuthotyelwa komntwana ezifanele ukubuyiselwa ngetyala lokumkelwa kwentlawulo lugqityiwe okanye lucacisiwe ukuba i-MAGI yakho ingaphezu kwemingcele ethile.
I-MAGI yakho ibonisa kwakhona kumgca we-23 weFomu 8839. Nantsi isetyenzisiwe ukunciphisa inani lemisebenzi enikezelwa ngumqeshi yokuncediswa kokuncediswa komntwana onokuthi ingabandakanywa kwi-tax revenue tax.
Imilinganiselo efanayo yemigangatho ye-MAGI esetyenziselwa ukwenziwa kwamatyala asetshenzisiweyo isetyenziselwa iinkqubo zokuncediswa komntwana ezinikezelwa ngumqeshi.
Le miqathango yile:
Ngonyaka | Uvimba: | Ilitye: |
2017 | $ 203,540 | $ 243,540 |
2018 | $ 207,140 | $ 247,140 |
I-American Opportunity Tax Credit
Ngeenjongo zokubamba i- American Opportunity Credit , i-MAGI yakho iyafana neyokubekwa kwekhefu lokubambisa irhafu. Yiyo i-AGI yakho kunye naluphi na ukungeniswa kwamanye amazwe okufumene imali, ukukhutshwa kwezindlu, okanye ukunqunyulwa kwezindlu oyithandayo, kunye naliphi na ingeniso ongayifumani e-American Samoa, eGuam, kwiiNorthern Mariana Islands okanye ePuerto Rico.
I-MAGI yakho imisela umlinganiselo wale mboleko yerhafu. Ubonisa kumgca we-3 weFomu 8863, ifom yefayile oya kufakelwa ukuba ibalwe kwaye ibange ityala. Ukuba i-MAGI yakho ingaphezu kweminye imingcele ethile, inani lemali ye-Amalungelo eNkcubeko yaseMerika lilinganiselwe okanye lisuswe ngokupheleleyo.
Izigaba ezikhoyo zangoku zii-80,000 zama-dollar okanye ngaphantsi ukuba zifune ityala elipheleleyo kubahlawuli berhafu abangabodwa kunye ne-160,000 okanye ngaphantsi kwalabo abatshatileyo kwaye bafake iifayile ezihlangeneyo. Ikhredithi iqalisa ukunciphisa kwi-MAGIs ngaphezulu kwala manani de ize ikhutshwe ngokupheleleyo-awukwazi ukuyibiza njalo xa i-MAGI yakho ingaphezu kwama-90,000, okanye i-180,000 yezigidi zeefayile ezihlangeneyo.
Iincwadi ze-Coverdell ze-Savings Education
I-MAGI yakho imisela umlinganiselo onokufaka isandla kwi- Akhawunti ye- Coverdell ye-Savings Education egameni lomnye umntu.
Izibalo zale akhawunti zenziwe ngokusebenzisa i-Worksheet 7-1, MAGI ye-Coverdell ESA , efunyenwe kwi-IRS Publication 970. Naku kwakhona, ukuba i-MAGI yakho ingaphezu kombindi othile, inani onokuthi unganise irhafu-ntlawulo linciphisiwe okanye lucacisiwe.
I-MAGI yakho ibalwa ngokufanayo kulekhefu lekhefu njengabanye. Yiyo i-AGI yakho kunye naluphi na ukungeniswa kwamanye amazwe okufumene imali, ukukhutshwa kwezindlu, okanye ukunqunyulwa kwezindlu oyithandayo, kunye naliphi na ingeniso ongayifumani e-American Samoa, eGuam, kwiiNorthern Mariana Islands okanye ePuerto Rico.
Amanani omyinge wonyaka werhafu ka-2017 ayi-$ 190,000 xa utshatile kwaye uhambisa ngokubambisana, okanye i-$ 95,000 kuzo zonke ezinye izikhundla zokufakela.
Ukukhutshwa kweRhafu yeNkcazo yoMntu ngamnye
Ukubala kwe-MAGI yakho kuyinto ehlukileyo kakhulu kule ncitshulwa yerhafu, onokuthi unokubamba igalelo enziwe kwi-IRA yakho.
Ingeniso yakho epheleleyo ehlengahlengisiweyo ngaphambi kokuba uthathe inzuzo ye-IRA, kwaye emva kokubandakanya nayiphi na inzuzo yoThuseleko lweNtlalo kunye nokusebenzisa umda wokulahlekelwa kwemisebenzi kwintlawulo engenayo. Ezi zilandelayo zilungiso:
- Yongeza kwakhona nayiphi na ukukhutshwa kwenzalo yomtshato
- Yongeza uncedo olwamkelwa ngumntwana ngaphandle kwenkcitho
- Yongeza ukwehliswa komva kwimisebenzi yokuvelisa ekhaya
- Yongeza kwakhona nayiphi na incitshiseko yemali ehlawulwe kwiimali-mboleko zabafundi
- Yongeza kwakhona nayiphi na incitshulwa yokufundiswa kunye neerhafu
- Yongeza kwakhona nayiphi na imali engaphandle yokufumana ukungeniswa kwemali, ukukhutshwa kwezindlu kunye nokuncitshiswa kwezindlu
I-MAGI yakho ibeka umlinganiselo wemali onokuyifumana kwiminikelo eyenziwe kwi-IRA yendabuko xa ugutyungelwe isicwangciso somhlala-phantsi ngomqeshi. Ingabalwa ngokusebenzisa i-Worksheet 1-1, Ukubonakalisa i-AGI yakho eguquliwe, efumaneka kwi-IRS Publication 590. Ukuba i-MAGI yakho ingaphezu kombindi othile, inani leminikelo ongayenzayo inciphisa okanye ikhutshwe. Inani lemali le ncitshiso lihluka konyaka kwaye ngokufakela isimo ukuze ukwazi ukubala kwakho usebenzisa iphepha lokusebenzela.
I-Lifetime Learning Tax Credit
I-Lifetime Learning Credit ibala i-MAGI yakho njenge-AGI yakho kunye naluphi na ukungaphandle kokufumana imali engenayo, ukukhutshwa kwezindlu, okanye ukunqunyulwa kwezindlu oye wabanga, ngaphandle kokufumana imali evela e-American Samoa, eGuam, kwiiNorthern Mariana Islands okanye ePuerto Rico.
Unako ukubala i-MAGI yakho kwi- Lifetime Learning Credit usebenzisa i-Worksheet 3-1 kwi-IRS Publication 970. Naku kwakhona, ukuba i-MAGI yakho iphezu komda othile, inani lekhredithi ongayibanga liyancishiswa okanye lihlulwa-kuxhomekeke kangakanani MAGI kunye nesimo sakho sokufaka. Inani lemingcele lihluka ngamnye ngonyaka, kodwa imali yokunciphisa ingabalwa kwi-IRS ifomu 8863, imizila 10 ukuya kwe-18.
Ulungelelwaniso lweAkhawunti yoMhlalaphantsi kaRoth
Unako okanye awuvumelekanga ukuseka i-akhawunti yeRoth Individual Retirement (IRA) ngokuxhomekeke kwi-MAGI yakho. Kule meko, i-MAGI yakho yi-AGI yakho kunye nokulungiswa okulandelayo:
- Ingeniso encinane kwiinguqulelo zeRoth
- Naliphi na ukuxothwa kwegalelo leMveli ye-IRA
- Naliphi na ukukhutshwa kwenzalo yokubambisana
- Naliphi na uncedo olungamkelwa ngaphandle oluvela kwingeniso
- Naliphi na ukuxothwa kwemisebenzi yokuvelisa ekhaya
- Ngaphezu kwanoma yiyiphi inqununu yomrhumo ohlawulwe kwiimali-mboleko zabafundi
- Naliphi na ukuxothwa kwemfundo kunye neerhafu
- Ngaphezu kwanoma yiyiphi na amazwe angenayo ukufumana ukungeniswa kwemali, ukukhutshwa kwezindlu kunye nokuncitshiswa kwezindlu.
I-MAGI yakho isetyenziselwa ukuchonga ukuba ngaba unako-kunye nokuba unako-uncedo kwiRoth IRA . Ukuba i-MAGI yakho iphezu komda othile, isixa onokufaka isandla kwiRoth IRA sinciphise okanye sichithwa. Inani lemingcele lihluka ngonyaka kwaye ngokufaka ifom.
Ngamafayili angatshatanga, ukunciphisa kuqala kwi-MAGIs ye-118,000 ye-$ 000 ngonyaka werhafu wonyaka we-2017 kwaye ichithwa ngokupheleleyo kulabo abane-MAGIs eyi-133,000 okanye ngaphezulu. La manani ayanda ukuya kwii-120 000 kunye ne-135,000 zamawaka ngo-2018. La manani ayanda ukuya kuma-186,000 kunye ne-196,000 yee-196,000 ngo-2017 kubahlawuli berhafu abatshatileyo abafakela ukubuyiswa okuhlangeneyo kunye ne-189,000 ne-199,000 kwi-2018.
Ukukhishwa kweRhafu yeNzala yeMali
Ngeenjongo zolu dyshutho lwerhafu, i-MAGI yakho yi-AGI yakho kunye nokulungiswa okulandelayo:
- Ukuncitshiswa kwakho okuncinci kwenzalo yomboleko
- Nciphisa nayiphi na intsalelo oyithathileyo yokufundiswa kunye nemirhumo
- Nciphisa nayiphi na inqununu kwimisebenzi yokuvelisa ekhaya
- Ngaphezu kwanoma yiyiphi na amazwe angenayo ukufumana ukungeniswa kwemali, ukukhutshwa kwezindlu kunye nokuncitshiswa kwezindlu
- Naliphi na ukungabikho kwemali evela kwi-American Samoa, eGamam, kwiiNorthern Mariana Islands, okanye ePuerto Rico.
I-MAGI yakho kule ncitshulwa ingabalwa usebenzisa i-Worksheet 4-1 efumaneka kwi-IRS Publication 970. Inciphisa umlinganiselo wemboleko yemboleko yomfundi onokuyichitha. Ukuba i-MAGI yakho iphezu komda othile, ukuxothwa kwakho kuncitshisiwe okanye kukhishwa. Inani lemingcele lihluka ngonyaka kwaye ngokufaka ifom.
Umda werhafu wonyaka wama-2018 yi-80,000 zama-dollar kwizicatshulwa ezingatshatanga kunye ne-160,000 yezigidi zeefayile ezihlangeneyo. Abo basebenzisa isitshatileyo ukufaka iimeko ezihlukeneyo abavumelekanga ukukhangela inzala yemali mboleko .