Imithetho Yentlawulo yokuBanga abantwana kunye nezihlobo njengabaxhomekekileyo
Ezi zihlomelo zikhupha kwimali engenayo kufuneka zihlawule irhafu. Ukubethelwa kweentlawulo zerhafu kusekelwe kwinani labaxhomekeke kuyo, kuquka nentlawulo yengxowa yomntwana, kunye nekhredithi yerhafu yokuxhaswa kwabantwana kunye nentlawulo yerhafu yengeniso .
Lindela, kukho ngaphezulu. Ukuba awukatshati kwaye uxhasa umntu oxhomekeke kuyo, oku kunokukunceda ukuba usebenzise inhloko yesimo sokufakela indlu , enenzuzo ngakumbi kunokufakela njengomhlawuli werhafu omnye.
Ukuba nabaxhomekeke kunene into enhle ngexesha lokurhafisa, kodwa kubalulekile ukwazi imithetho ecacisa ukuba ngubani onokumangalela kwaye phantsi kweziphi iimeko.
Ingqalelo ebalulekileyo
Ukususela ngoDisemba 2017, iNdlu yabaBameli kunye ne-Senate yase-US yabandakanyeka ekuqulunqweni kwemiqathango yoMthetho oCetywayo wokuCandwa kweMali kunye neMisebenzi, eya kuba nempembelelo enkulu kwimigaqo echazwe apha. Bobabini iNdlu kunye neSeti ziye zacetyiswa inguqu yalo Mthetho, kwaye ihlala ibonakala ukuba ingaba yenzeke ingqalelo kwiintlukwano zabo kwaye ibhilikhwe iya kudluliselwa emthethweni. Ukuba ithe idluliselwe emthethweni, imimiselo ecacileyo ayisaziwa njengokuba ixesha lokupapashwa.
Oko kwathiwa, kokubili iNdlu kunye neNkundla yeeNkundla ingathanda ukususa ukukhululwa komntu siqu, okubandakanya ukuxothwa kwabathengi bakho.
Banikezela ezinye iirhafu zokutshintshwa kweerhafu, kodwa umgca wokuba siqiniseke ukuba le mithetho isebenza kunyaka werhafu ka-2017. Indawo yokurhweba irhafu ingashintsha kakhulu xa ikhalenda iphelelwa ngo-2018 ngoJanuwari 1, kodwa akukho namalungiselelo eMithetho yokuThuthwa kweRhafu kunye neMisebenzi kulindeleke ukuba iphinde ibuyiselwe.
Kakade, loo nto ingatshintsha.
Imithetho efaka isicelo kuMboleki
Awukwazi ukummangalela umntu njengomntu oxhomekeke kuyo ukuba ungumntu oxhomekeke kuye. Ngokufanayo, akukho namnye onokumangalela njengomntu oxhomekeke kuye xa uthe umntu oxhomekeke kuye.
Njengomzekelo, mhlawumbi uneminyaka engama-23 ubudala, unomntwana, kwaye uhlala ekhaya nabazali bakho. Ungumfundi wexesha elizeleyo ukwenzela ukuba ufaneleke njengabaxhomekeke kubazali bakho. Awukwazi ukumangalela umntwana wakho njengomxhomekeke wakho ukuba abazali bakho bakubanga, kwaye abazali bakho abanakukubiza ukuba uyabanga umntwana wakho.
Imigaqo yokuba isicelo kwiiNkxaso zakho
Awukwazi ukubiza umntu othembekileyo otshatileyo aze afake i-return joint, ngaphandle kokunye. Umntu otshatileyo unokufakela ukubuyisana okuhlangeneyo kwaye aphinde abizwe njengomxhomekeke komnye umhlawuli werhafu xa ukubuyisana ngokubambisene kwafakwa kuphela ukuze loo mbhangqwana inokuthi ibhade imali. Ukongezelela, bekungeke kubekho uxanduva lokuhlawulwa kweerhafu kwiqabane okanye ukuba libuyisele ukubuyiswa okuhlukeneyo .
Umxhomekeke wakho kufuneka abe ngummi wase-US, uhlanga okanye uhlala kwi-United States, okanye uhlala eCanada okanye eMexico. Umntu oxhomekeke kuye unokuthiwa ngumntu omnye kunye nomnye umhlawuli werhafu omnye unyaka onikeziweyo. Oku kuthetha ukuba ukuba wena kunye neqabane lakho nisatshatanga ukuze ningenakufakela ukubuyisana okuhlangeneyo, nonke ningeke nithinte umntwana wakho njengomxhomekeke.
Kumele ukuba athathwe ngumnye wenu okanye omnye.
Iimfuno zabantwana kunye nezihlobo ezifanelekileyo
Umxhomekeke wakho kufuneka abe ngumntwana ofanelekileyo okanye isihlobo esifanelekileyo. Imithetho eyahlukeneyo isebenza ngamnye.
Umntwana ofanelekileyo :
- Kufuneka idibene nawe. Oku akuthethi ukuba ungumzali wakhe wezinto eziphilayo. Unokuba ngumntakwabo, unina, umzali okhulayo, umzali okanye umntakwabo. Kodwa kufuneka kubekho ubudlelwane bomthetho okanye obuhlobo.
- Umntwana unokuphela kuphela kuxhomekeke kwintsuku yakhe yokuzalwa ngaphandle kokuba ngumfundi wexesha elipheleleyo. Kule meko, unokuqhubeka nokumbiza njengomxhomekeke kude ufikelele kwiminyaka engama-24. Akukho mda wokuba abantwana abakhubazekile.
- Ukuba umntwana usebenza, akanakuncedisa ngaphezu kwesigxina sakhe sonyaka. Oku kwahluke kwimithetho yerhafu eyayisetyenziswe ngaphambi ko-2005 xa umhlawuli-ntlawulo kufuneka anikezele ngaphezu kwengxenye yenkxaso yomntwana. Ngokutsho kwe-IRS Ukupapashwa kwe-501, inkxaso yenkxaso iquka oko uchithayo ukubonelela "ukutya, ukulala, izambatho, imfundo, unyango kunye namazinyo, ukunonwabo, ukuthutha kunye nezinto ezifanayo." Ukuba iindleko ezipheleleyo zenkxaso yabantwana bakho zaziyi-$ 24,000 ngonyaka, unako ukufaka isandla kwi $ 12,000 ukuba usebenza okanye mhlawumbi unenzuzo yakhe, kodwa akanako ukufaka i $ 12,001. Kwakuqhele ukuba umhlawuli-ntlawulo kufuneka akhokhe ubuncinane i-$ 12,001 yenkxaso yakhe ukuze akwazi ukummangalela njengomxhomekeke.
- Umntu oxhomekeke kumntwana kufuneka ahlale nawe ngaphezu kwesigamu sonyaka. Ixesha elichithwe kwiikholeji alithethi njengokuba uhlala kude nawe. Ingaphezulu kwesigama sonyaka kuthetha, ubuncinci, inyanga ezintandathu kunye nomnye. Ukuba ukwabelana ngesondlo, unokufuna ukugcina ingxaki apho umntwana echitha khona ubusuku bonke.
Unokubango kwakhona isihlobo esifanelekileyo njengomxhomekeke. Ezinye izalamane kufuneka zihlale nawe ekhaya lakho unyaka opheleleyo, kodwa ukungafumaneki kwezi zihlobo ezithile ezifana nomzali, ugogo nomkhulu, umntakwabo, umntakwabo okanye umntakwabo. Le yimithetho yokwenza izihlobo ezifanelekileyo:
- Ingeniso yakho yesihlobo akufanele idlule ngaphezu kwexabiso lokukhululwa komntu waloo nyaka werhafu.
- Kumele unikezele ngaphezu kwengxenye yesiqingatha senkxaso yomntu ngokwemimiselo efanayo yintoni eyenza inkxaso yenkxaso yomntwana. Ukuba abantu abaninzi bancedisa umntu omnye, njengokuba wena kunye nabantakwabo nibambisana ngokukodwa nomzali wakho, unako ukufaka iSivumelwano seNkxaso yeMatriki kunye ne-IRS eya kuvumela omnye wenu ukuba afake umntu oxhaswe njengomxhomekeke-kodwa nina nonke kufuneka avume ukuba ngubani na oya kuba.
- Ukuba umntu oxhomekeke kuye kufuneka ahlale kunye nawe ngenxa yokuba akahambelani ngokukhawuleza, ulwalamano lwakho alukwazi ukuphula umthetho wendawo. Ngokomzekelo, ukuba urhulumente wakho avimbela ukuhlala kunye nomntu otshatileyo, awukwazi ukubiza umntu otshatileyo njengomntu oxhomekeke kuyo nokuba udibana nayo yonke enye imigaqo.
- Amaqabane asekhaya angabalwa njengabantu abaxhomekeke phantsi kweemvavanyo ezihambelanayo.
Umngcipheko woPhicotho-zincwadi
INkonzo yeNgeniso yangaphakathi iya kuhlaziywa ngokuqinisekileyo ingxelo yerhafu apho abahlawuli berhafu ababini okanye ngaphezulu bazama ukubiza umntu oxhomekeke kuye . Umrhafi omnye kuphela onokuyiphumela kule meko. Umhlawuli-ntlawulo olahlekileyo uya kufuneka akhokhe irhafu eyongezelelweyo, kunye neentlawulo kunye nomdla. I-IRS iya kusebenzisa ezi zivavanyo ezilandelayo zokuqhawula umxhasi ukuqinisekisa ukuba ngubani na umhlawuli werhafu ovumelekile ukubiza umntu oxhomekeke kuye. Uvavanyo lwee-tie-breaker ludweliswe ngokulandelelana.
Umhlawuli werhafu ovumelekileyo ukumangalela umntwana njengomxhomekeke phantsi kweemfuno zezingane ezifanelekileyo:
- Umzali
- Umzali lowo umntwana ahlala kuyo ixesha elide kakhulu kunyaka. Mhlawumbi umntwana uya kuchitha ubuncinane olunye usuku omnye nomzali omnye kunomnye umzali ngenxa yokuba kukho iintsuku ezingama-365 ngonyaka.
- Umzali onomvuzo ophezulu olungisiweyo xa umntwana esetyenzisileyo ngokulinganayo ixesha elilinganayo kunye nalowo nalowo.
- Ukuba akukho mhlawuli-ntlawulo ngumzali womntwana, umhlawuli-ntlawulo onomvuzo ophezulu oguqulwayo ufumana ibango kumntwana.
Umzali ongeyena mntwana unokumangalela umntwana njengomxhomekeke wakhe ukuba umzali ofanelekileyo uyakhipha isimangalo sakhe sokuxolelwa ngokuxhomekeka kwi- IRS Ifom 8332, Ukukhutshwa kweBango ukuya kuKhuselwa koMntwana womtshato okanye abazali abahlukeneyo . Unokubonisa unyaka okanye iminyaka ovuma ngayo ukukhulula ukukhululwa kule fomu. Ungakwazi kwakhona ukukhupha ukukhululwa xa utshintshe ingqondo yakho kamva.
ILizwi Lesixwayiso
Zikhusele ngokuqiniseka ngokuqinisekileyo ukuba unelungelo lokumangalela ngamnye umxhomekeke ekubuyeni kwakho. Qinisekisa ukuba unamaxwebhu aza kukuxhasa ibango lakho.