Ilahleko ivela xa uthengisa i-asethi engaphantsi kweyona uhlawule yona
Ukulahlekelwa kweMali eLawulayo kwi-Offset yeNtengo kwiNqanaba loTshintshiso
Masithi uthengisa utyalo-mali ezimbini kunyaka ophelileyo.
Uthenge isitokethi esisodwa kwi-$ 850 eyayithengisa ngemali eyi-$ 1,000, ngoko ke wenza inzuzo eyi-$ 150. Ubuye uthenge i-stock kwelinye inkampani kwi-800 yeeRhafu owathengisa nge-$ 750. Ulahlekelwe i-$ 50 kule mali yesibini.
Ukulahlekelwa kwintsebenziswano yesibini kuthathwa kwi-profit yakho kwintengiselwano yokuqala ukwenzela ukuba ingeniso yakho yerhafu evela kule micimbi emibini ibe ngu-100, okanye i-$ 150 engaphantsi kwama-R50. Ukulahlekelwa kweedola ezingama-50 kwintengiso yesibini yotyalo-mali kuyancitshitshisa okanye kuhluthwe inzuzo kwintengiso yokuqala yokuthengisa.
Umzekelo: njani ilahleko ezilahlekileyo zokunciphisa i-capital benefit kwizinga lokuthengiselana | |||||
Inkcazo yepropati | Umhla ufunyenwe | Umhla uthengisiwe | Imali | Iindleko okanye esinye isiseko | Ukufumana okanye (ukulahleka) |
100 UV UVW | 01/02/17 | 06/30/17 | 1,000 | 850 | 150 |
50 sh XYZ | 02/13/17 | 09/15/17 | 750 | 800 | -50 |
Inzuzo engaphantsi kwerhafu | 100 | ||||
Ukulahlekelwa kweMali eLawulayo i-Offset Imali-mali ye-Same Holding Period
Kufumana ubunzima ngakumbi ukusuka apha ngenxa yokuba inzuzo evela kwiimali zentengo ihlawulwa kwiizinga ezahlukeneyo ngokuxhomekeka kwithuba elingakanani elibamba i-asethi.
Ukuthengiswa komzobo okhankanywe ngentla kubonisa inzuzo yesikhashana. Ii-asethi ezinomnyaka owodwa okanye ngaphantsi zibanjwe kwexesha elifutshane, kwaye ukuzuza kwiimali-mali zangexesha elifutshane zihlawuliswa kwiirhafu zerhafu eziqhelekileyo ezivela kwipesenti ezi-10 ukuya kuma-37 ekhulwini ngo-2018 . Ngona kuphela abafumana umvuzo ophezulu bahlawula ireyenti yentela ye-35, nangona kunjalo.
Ukuba unayo izabelo zonyaka ongaphezu konyaka, oku kuza kubamba ixesha elide.
Iimali ezivela kwiimali-mali zangexesha elide zihlawulwa kwiirhafu ezikhethekileyo zero, 15, okanye iipesenti ezingama-20. Kwakhona, i-20 yepesenti yezinga lichaphazela kuphela abafumana imali ephezulu.
Zonke iindleko kunye nokulahlekelwa kweentengo zexeshana zangexesha elifutshane zongezwa kunye ukuze zifumane inani lemali lentlawulo yexesha elifutshane-okanye ukulahleka xa inani lemali engenayo libi. Ngokufanayo, zonke iintlawulo kunye nokulahlekelwa kwezinto ezide zithengiweyo zidibaniswe ukufumana isixa esiphezulu senzuzo okanye ilahleko elide.
Edibeneyo, le mibini imigaqo ifanelana ngokufana nale:
- Ukulahlekelwa kwiintengiso zexeshana zithatyathwa ukusuka kwixesha elifutshane elizuzayo ukwenzela ukuba kubekho umrhumo ongezantsi wenzuzo okanye ilahleko elifutshane.
- Ukulahlekelwa kwintsebenziswano yexesha elide kuthathelwa kwiintlawulo zexesha elide ukwenzela ukuba kubekho umthamo wenani lexesha elide okanye ukulahleka.
Ngoku masithi sineentengiso ezine eziphelileyo kunyaka okhoyo. Ezimbini zinexesha elifutshane lokubamba kunye neyesibini zinexesha elide lokubamba. Ngoku le meko iya kupheka njengale:
Umzekelo: njani ilahleko ezilahlekileyo zihlawulwa ngexabiso lemali yexesha elifanayo | |||||
Inkcazo yepropati | Umhla ufunyenwe | Umhla uthengisiwe | Imali | Iindleko okanye esinye isiseko | Ukufumana okanye (ukulahleka) |
100 UV UVW | 01/02/17 | 06/30/17 | 1,000 | 850 | 150 |
50 sh XYZ | 02/13/17 | 09/15/17 | 750 | 800 | -50 |
Inzuzo yexesha elifutshane eliphantsi kweerhafu | 100 | ||||
200 sh QRST | 01/02/15 | 7/14/17 | 10,000 | 15,000 | -5,000 |
350 sh MNOP | 02/28/14 | 11/20/17 | 20,000 | 11,000 | 9,000 |
Inzuzo yexesha elide eliphantsi kweerhafu | 4,000 | ||||
Ukulahlekelwa kweMali
Xa i-short-term gains okanye ilahleko zakho kunye neenzuzo zakho zexesha elide okanye ilahleko ziphumela ekulahlekeni xa zidibene kunye, unayo ilahleko epheleleyo enokuthi incitshiswe kwenye yakho ingeniso kwaye ukuba ixabiso lakho lehleko likhulu ngaphezu kweyonke intlawulo yakho, ulwahlulo ludaluctible, nangona kukho imida malunga nokuba ungakanani ulahleko oza kuwukhupha kwaye xa unako ukwenza njalo.
Masithi unetyala lexeshana elifutshane lemali eyi-1 000 kunye netyala elide elide le-$ 500. Ukulahleka kwexesha elide kunciphisa i-short-term gain ngoko uhlawuliswa kwi-$ 500 kuphela yemali engenayo.
Ukuba unesiphelo sexesha elifutshane lokulahleka kwe-$ 2,000 kunye nenzuzo yentengo yexesha elide lama-3 500, ukulahleka kwexesha elifutshane kunokunciphisa inzuzo yangexesha elide ukwenzela ukuba uhlawulwe irhafu kwi-1,500 kuphela yemali engenayo.
Ekugqibeleni, ukuba unetyala lexeshana elidlulileyo le-$ 2,000 kunye netyala elide elide le-$ 2,000, ukulahleka kwexesha elifutshane kunye nokulahleka kwexesha elide kuya kudibana nokulahlekelwa ngama-4,000.
Le mali ingasetyenziselwa ukunciphisa enye ingeniso kwimbuyekezo yakho yerhafu.
Imida kwiLonke iNtlawulo yeLifa
Unokwenza ufike kwi $ 3,000 ngonyaka ngokulahlekelwa kwemali ngokuthe ngenye inzuzo yakho. Ukuba ukulahlekelwa kwakho kweenetha kudlula le mali, intsalela ingathathwa kwixesha elilandelayo. Umlinganiselo wee-3 000 weeRhafu usebenza kubahlawuli berhafu abasebenzisa omnye, intloko yendlu, ukutshata ngokutshata ngokubambisana, okanye amaphepha omhlolokazi / umhlolokazi afanelekileyo. Abantu abatshatileyo abafakela ngokwahlukeneyo bafikelela kuma-1,500 e-ngamnye ngomntu ngokulahlekelwa kwemali.
Ngoku masithi unokuthengelana ezintlanu:
Umzekelo: njani ukulahleka kwemali yomhlaba wonke kusebenza | |||||
Inkcazo yepropati | Umhla ufunyenwe | Umhla uthengisiwe | Imali | Iindleko okanye esinye isiseko | Ukufumana okanye (ukulahleka) |
100 UV UVW | 01/02/17 | 06/30/17 | 1,000 | 850 | 150 |
50 sh XYZ | 02/13/17 | 9/15/17 | 750 | 800 | -50 |
Inzuzo okanye ukulahleka kwexesha elifutshane | 100 | ||||
200 sh QRST | 01/02/15 | 7/14/17 | 10,000 | 15,000 | -5,000 |
350 sh MNOP | 02/28/14 | 11/20/17 | 20,000 | 11,000 | 9,000 |
400 sh IJKL | 03/15/16 | 12/28/17 | 5,000 | 13,000 | -8,000 |
Ukufumana okanye ukulahleka kwexesha elide | -4,000 | ||||
Ilahleko elipheleleyo lexabiso lokulahlekelwa kwemali (inzuzo yexeshana + ilahleko elide) | -3,900 | ||||
Inani elichithwe ngokumalunga neminye ingeniso kulo nyaka | 3,000 | ||||
Inani lelahleko enkulu eqhutyelwe kunyaka ozayo | 900 | ||||
I-Carryover Ilahleko Igcina Ubomi Babo Njengexesha elifutshane okanye elide
Ngokutsho kwe-IRS kwi-Publication 544, "... Xa uphatha ilahleko, igcine umgangatho wayo wokuqala njengexesha elide okanye elifutshane. kwenzeka kulo nyaka.Ilahleko elide elide uqhuba ngalo kunyaka werhafu olandelayo longezelelwe ukulahlekelwa kwexesha elide elikuloo nyaka. Ukulahleka kwexesha elide oza kuqhuba kunyaka ozayo kunciphisa ukuzuza kwexesha elide lexesha elizayo. phambi kwexesha elifutshane elizuzayo.
"Ukuba unako ukulahlekelwa kwexesha elifutshane kunye nexesha elide, ukulahlekelwa kwexesha elifutshane kusetyenziswe kuqala ngokuchithwa kwexabiso lakho elivumelekileyo." Ukuba, emva kokusebenzisa ilahleko ezifutshane, awuzange ufikelele kumda wokuncitshiswa kwelahleko , sebenzisa ilahleko zakho zexesha elide uze ufike kumda. "
I-Wash Sale Rule
Ukuba uthengela ngokuthe ngqo impahla okanye i-securities zingakapheli iintsuku ezingama-30 phambi okanye emva kokuba uthengise isisitye ekulahlekelweni, iilahleko zisiwe phantsi kwento eyaziwa ngokuthi " ukuhlawula ukuthengiswa komthetho ". Ngamanye amagama, awukwazi ukubanga zonke ilahleko.
Masithi uthengisa i-stock yakho kwi-XYZ nkampani ngokulahleka ngo-Matshi 31. Ukuba uthenge i-stock kwenkampani ye-XYZ iintsuku ezingama-30 phambi kwaloo mhla okanye uthenge isitokisi esifanayo ukuya kwiintsuku ezingama-30 emva kwalo mhla, unesixa sokuthengisa.
Kulo mzekelo, ixesha lokuthengisa ixesha lokuhlamba lisebenza ukusuka ngoMatshi 1, okanye iintsuku ezingama-30 ngaphambili, ukuya ku-Ephreli 30, emva kweentsuku ezingama-30. Ukuba uthenge i-XYZ kwisitoreji nakweliphi na ixesha ngeli xesha, awuyi kuba nako ukubiza imali epheleleyo yelahleko ukususela ngomhla we-March 31. Endaweni yoko, kufuneka uthabathe ilahleko kwaye udibanise kwisiseko sakho seendleko kwizabelo ezintsha ozithengileyo.