Inzala ehlawulwe kwiiNgxowa-mali zabafundi iyakuthi ihlawulwe irhafu
Iimvumi zoKuCima kweDeduction
Kwakukholelwa okokuqala ukuba le mpahla yokuhlawula irhafu yabafundi iya kulahlaka kwinqanaba le-Tax Cuts and Jobs Act ekupheleni konyaka we-2017. Inguqulo yokuqala yowiso-mthetho iqulethe imfuneko yokuphelisa inzalo yemali mboleko. Ngenhlanhla, iindibano ezininzi zaphulaphula xa abafundi, iikholeji kunye neeyunivesiti zivakalisa ngamanani amaninzi. Inguqu yokugqibela yesikhombiso-mali ithatha ukunqunyulwa kwakhona kwisalathiso ukuze kusenokwenzeka ukuba uphile xa ibhajethi idluliselwa kwifom yayo yangoku ekupheleni kuka-2017.
Ukuxela Inzala Yomhlala-mboleko
Akukho mfuneko yokumba yonke ingxelo yakho yemboleko yemfundi ngonyaka uzama ukulandelela ukuba unomdla onjani. Umboleki wakho kufuneka akuthumele ifom ye-1098-E ngethuba elithile emva kokuqala konyaka. Isixa somdla ohlawulwayo sichazwe kwibhokisi 1.
Ngaba Wena kunye neMali Yakho Imfanelo?
Unokubamba inzala kwimali-mboleko yomfundi ehlawulwa nguwe, okanye ngeqabane lakho xa ufaka i-return joint.
Awukwazi ukufaka isicelo sokutsalwa kwemali mboleko yomfundi xa ufaka ukubuyisana okutshatileyo. Kufuneka usebenzise enye, intloko yendlu, umfelokazi ofanelekileyo, okanye utshatile ngokufakela ngokubambisana nesimo sokumangalela.
Kufuneka unyanzeleke ngokomthetho ukubuyisela imali-mboleko-oku kuthetha ukuba wena okanye lakho iqabane lizazisayinisi mboleko xa uthumela ifowuni yokubuyisela-kwaye awukwazi ukubizwa njengabantu abaxhomekeke kwi-tax returns.
Umboleko kufuneka ube ngumboleko wesikolo oqeqeshekileyo ukuze uzuze wena, lakho iqabane okanye umntu oxhomekeke kuyo . Iimali ezivela kwisicwangciso somqeshi esifanelekileyo azibala, okanye ziboleke imali yangasese kwiintsapho okanye ngabahlobo.
Imida kunye neNgeniso
Inzala yomboleko yemfundo enokuthi unokubanjwa njengerhafu yokuncitshiswa kweerhafu igqithiselwe kwi-$ 2,500 eyi-2 000 ngonyaka werhafu. Ukuncitshiswa kuyancitshiswa ngemali yakho engenayo-kuncitshiswa kwabahlawuli berhafu kunye neengeniso ezihlaziyiweyo ezihlaziyiweyo kwinqanaba elithile lokuphuma kunye nokugqitywa ngokupheleleyo ukuba i-MAGI yakho iphezulu kakhulu.
Yintoni echitshiyelwe ukulungiswa Imali engenayo?
Ingeniso yakho epheleleyo ehlengahlengisiweyo ibaluleke kakhulu ekubaleni ukuba uphantsi kwesigaba sokutsalwa. Yona ingeniso yakho ebalulekileyo yokulungiswa ngaphambi kokuba uthathe ezinye iirhafu. Ezi zibandakanya ukuxothwa kwemali mboleko yomfundi onethemba lokuba uyafaneleka-awukwazi ukususa okokuqala ngaphambi kokubala i-MAGI yakho. Kufuneka udibanise kwakhona nakweyiphi intsalela oyithathele ukufundiswa kunye nemirhumo kumgca 34 we-1040 yakho, kunye nemisebenzi yokuvelisa ekhaya eya kubonakala kumgca 35.
Kufuneka udibanise oku kulandelwa kunye nokuncitshiswa okulandelayo xa uthe wathatha nawuphi na kubo, kodwa ezi zinto ziqhathaniswa:
- Abangaphandle bafumana ukungeniswa kwemali
- Ukungabikho kwezindlu zangaphandle
- Ukutsalwa kwezindlu zangaphandle
- Imali engenayo yabemi baseMelika Samoa okanye ePuerto Rico
Umvuzo wokuThatyathwa kweNkxaso-mali yabafundi
Amanqanaba omgangatho wonyaka werhafu ka-2017:
| Isimo sokuFakela | Kuqala Ukuqala | Kuphela Kuphela |
| Ukutshata Ukutshata Ngokubambisana | 130,000 | 160,000 |
| Umhlolokazi oFanelekileyo (er) | 65,000 | 80,000 |
| INtloko yeMakhaya | 65,000 | 80,000 |
| Ongatshatanga | 65,000 | 80,000 |
Ukuba i-MAGI yakho ingaphantsi komda apho i-phase-out iqala, unako ukukhawuleza ukuya kwi-$ 2,500 kwimali-mboleko yomfundi okanye umyinge onomdla owuhlawule ngawo, nokuba ungaphantsi. Umda wakho uphelelwe xa i-MAGI yakho iwela ngaphakathi kwinqanaba lesigaba. I-IRS ichaza indlela yokubala ukunciphisa inzalo yemali yemali eyancitshisiwe:
"Ukuba i-MAGI yakho iphakathi kweengxowa-mali apho i-credit card kufuneka iyancitshiswe, kufuneka ufumane ukuncitshiswa kwakho okuncitshiswayo." Ukufumana isigaba-sokuphuma, ukwandisa ukunqunyulwa komdla (phambi kokuphuma kwesigaba, kodwa kungabi ngaphezu kwama-2 500 $) i-fraction ye-MAGI ingaphantsi kwe-$ 65,000 (i-$ 130,000 kwimeko yokubuyisela ngokuhlanganyela). I-denominator yi-$ 15,000 (i-$ 30,000 kwi-return return joint). wena imali onokuyichitha. " (Ukususela kwipapasho 970, iSahluko 4).
Ngelishwa, inzalo yakho yomboleko mfundi ayixothwanga kuyo yonke into yokuba ingeniso yakho ingaphezu kwelayili apho i-phase-out ends.
Ungasebenzisa iphepha lokusebenzela elifunyenwe kwi-Publication 970 ukubala isahlulo esithintekayo somdla wakho womboleko.