Abazali abathintekayo bangafanelekile kwiNgxowa-mali yeRhafu ye-Federal
Abantu abafanelekile ukufumana ityala lokubambisa irhafu, bamkela umntwana kwaye bahlawula iindleko ze-pocket ezimalunga nokumkelwa. Imali yerhafu yerhafu oyifanelekelayo ihambelana ngqo nemali enokuyisebenzisa kwiindleko ezinxulumene nokuthotyelwa komntwana. Ukuba ufumana umntwana onomfuno okhethekileyo, kunjalo, unelungelo lokubiza imali epheleleyo yekhredithi yokwamukelwa, nokuba iindleko zakho ezingaphandle kwee-pocket zingaphantsi kwexabiso lemali yerhafu.
Ukwamukelwa kwemali mboleko kubalwa kwiFomu 8839 Iindleko zokuQinisekisa eziQinisekisiweyo (PDF).
Iimali zeeNkxaso zeRhafu zeMali
- Ngo-2017: i -13,570 yeeRhafu engabuyiselwa
- 2016 : $ 13,460, engabuyiselwa
- 2015 : $ 13,400, engabuyiselwa
- 2014 : $ 13,190, engabuyiselwa imali
- 2013 : $ 12,970, engabuyiselwa
- 2012 : i $ 12,650, engabuyiselwa
- 2011 : i-13,360 zamaRandi, ibuyiselwa
- 2010 : i-13,170 yeeRandi, ibuyiselwe
- 2009 : i $ 12,150, engabuyiselwa imali
- 2008 : i-$ 11,650, engabuyiselwa imali
- 2007 : i-$ 11,390, engabuyiselwa imali
- 2006 : i $ 10,960, engabuyiselwa
Ukwenziwa kweeNkcazo zeNkcazo zeNkcitho zeNkxaso-mali eziKhankanywe ngokusekelwe kwiNgxowa-mali eTshintshiwe
- 2017: i-$ 203,540-$ 243,540
- 2016 : i $ 201,920 - i-$ 241,920
- 2015 : i-$ 201,010 - i-$ 241,010
- 2014 : $ 197,880 - $ 237,880
- 2013 : i-194,580 i-$ 234,580
- 2012 : $ 189,710 - $ 229,710
- 2011 : $ 185,210 - $ 225,210
- 2010 : $ 182,520 - $ 222,520
- 2009 : $ 182,180 - $ 222,180
- 2008 : i-$ 174,730-$ 214,730
- 2007 : $ 170,820 - $ 210,820
- 2006 : i-164,410 i-$ 204.410
I-IRS inikeza iphepha lokusebenzela lokujonga ingeniso yakho epheleleyo echitshiweyo yokukhangela inkokhelo yokwamukelwa kwiMigaqo yeFomu 8839.
Naliphina ingeniso ngaphandle kwerhafu ngokusebenzisa i- Outdoor Income Income Exclusion kufuneka yongezwe kwakhona ngenjongo yokugqiba udidi lokuphuma kwintengo yemboleko.
Ukufunwa kweeNkxaso zeMatyala zokuThuthwa kweRhafu
Ukuze ufaneleke ukufumana isikweletu semali, kufuneka:
- Ukufumana umntwana ofanelekileyo, kwaye
- Bhatala iindleko zokuthobela ezifanelekileyo ezivela ephaketheni lakho.
Abafanelekayo abantwana baquka:
- Naliphi na umntwana oneminyaka eyi-17 okanye encinane, okanye
- Umntwana waluphi na umdala ongummi wase-US okanye umfokazi ohlala kuyo kwaye ongenakwenyama ngokwengqondo okanye ngokwengqondo.
Iindleko zokuthotyelwa kweemfanelo ezifanelekileyo zibalwa ngoku:
- Ukongeza zonke iindleko eziphathelene nokumkelwa,
- Ukukhupha nayiphina imali ehlawulwe okanye ehlawulwa ngumqeshi wakho, urhulumente karhulumente, okanye enye inhlangano.
Iindleko zokuthotyelwa zibandakanya nayiphi na iindleko ezihambelana ngqo nokumkelwa kwakho kwaye zifanelekileyo kwaye ziyimfuneko ukuba uwamkelwe. Iindleko zibandakanya iintlawulo zokumkelwa, iimali zomthetho, iindleko zenkundla, kunye neendleko zokuhamba.
Abathengi abafumana iimfuno ezizodwa abantwana banokubanga inani elipheleleyo lekhredithi yokwamkelwa ngaphandle kokubhekiselele kwiindleko ezithe zahlawulwa kunyaka owamkelwayo.
Iindleko ezifanelekayo kufuneka "zihambelane ngokuthe ngqo" nokwamkelwa komntwana ofanelekileyo. Oku kungabandakanya iifizi zokumkela, iimali zomthetho, kunye neendleko zeenkundla. Iindleko zokuthotyelwa komntwana ongenakuphumelela zingenakho ukufumana i-credit xa ilandelwa ukuphunyezwa ngempumelelo, kodwa imizamo emibini yokwamkelwa iya kuthatyathwa njengokwamkelwa komntu omnye kunye nomyinge we-dollar ngomntwana ofanelekileyo. Abahleli be- JK Lasser ye-Income Tax Income yakho :
"Ungafaki iindleko ezihlawulwe okanye ezibuyiselwe ngumqeshi wakho okanye nawuphi na umntu okanye umbutho. Awuyi kubanga ikhredithi kwiindleko zesigqibo sokuba ngumzali okanye ukufumana umntwana womlingane wakho." (iphepha 485)
Xa ufuna ukuBamba iNgxowa-mboleko ye-Adoption
Nguwuphi unyaka onokuthi ibango lokumkelwa kwetyala lixhomekeke ekubeni kuphunyezwe ukuphunyezwa kunye nokuba umntwana owamkelweyo ungummi wase-US, u-alien alien, okanye uhlanga lwangaphandle.
Ukuba umntwana ungummi wase-US okanye uhlala ngaphandle , ngoko uthabatha inkokhelo yokwamukelwa kule ndlela elandelayo:
- ngeendleko ezihlawulwe ngaphambi kokumkelwa komntwana, uthabatha inkokhelo yokwamukelwa ngonyaka emva kokuba iindleko zakho zihlawulwe,
- ngeendleko ezihlawulwa kunyaka owamkelayo wokugqibela, uthabatha inkokhelo yokwamukelwa ngomnyaka omnye, kwaye
- ngeendleko ezihlawulwe kunyaka emva kokumkelwa komntwana ekugqibeleni, uthatha inkokhelo yokwamukelwa ngonyaka kunyaka ihlawulwe.
Ukuba umntwana ungowesinye isizwe , ngoko uthabatha inkokhelo yokwamukelwa kuphela kunyaka xa ukutholwa komntwana kuqhubeka. Naliphi na iindleko ezihlawulwa ngonyaka emva kokumiselwa komntwana, unokuthatha ityala ngalezo zindleko ngonyaka obahlawule ngawo.
Ukuba umntwana wakho owamkelweyo akanalo iNombolo yoKhuseleko loLuntu, kufuneka ufake isicelo seNombolo yeAzisi yeRhafu ye-Adoption (ATIN) ukuze uqale ukubiza umntwana wakho owamkelwe njengomxhomekeke. I-IRS inikeza ulwazi olubanzi kwiNombolo yokuThengwa kwabaThengi abaThengiweyo.
Ukuqhubela phambili kwiNgxowa-mboleko yeMali
Naliphi na ikhredithi yokwamukelwa kunyaka ka-2012 okanye kamva okugqithiseleyo kwi-taxeral tax responsibility yakho ingaqhutyelwa phambili kunyaka werhafu olandelayo. Amakhredithi awamkelwayo angaphezulu aqhutyelwa phambili ukuya kwiminyaka emihlanu isetyenziswe kwi-first-in, yokuqala.
Ukunikwa kweRhafu yeMithombo yeRhafu
- I-Internal Revenue Code Isiqendu 23 (i-Legal Information Institute)
- I-Adoption Credit, iNgxelo yeRhafu 607 (IRS.gov)
- Imiyalelo yeFomu 8839 (IRS.gov)
- Inkqubo yeNgeniso ka-2014-61 (pdf) kunyaka-2015 yokunyuswa kwamatyala kunye nemali yokuphuma.
- Inkqubo yeNgeniso ye-2013-35 (pdf) kunyaka-2014 yokunyuswa kwamatyala kunye nezixa-mali zokuphuma.
- Inkqubo yeNgeniso ye-2013-15 (pdf) kunyaka wama-2013 kunye nokuphuma kwamanani.
- Inkqubo yeNgeniso ye-2010-40 (pdf) ngonyaka we-credit and adoption-out.