Umhlolokazi Ofanelekileyo / Umhlolokazi onesimo sokuLondolozwa kweNdlela yabantwana

Ukusinda abafazi bafumana ezininzi iintlawulo zerhafu ezifanayo njengabahlawuli berhafu abatshatileyo

Ukulahlekelwa ngumlingane ekufeni kuyisiganeko esibuhlungu, esichukumisa ubomi kwiindlela ezininzi. Ngaphezulu kwelo, kukho ukuhlaziywa kweerhafu xa utshintshe ukufaka imimiselo. Ngethamsanqa, i-Internal Revenue Code inikezela ngesimo esikhethekileyo sokufakela ukunciphisa umthwalo wemali owenziwe yintsapho elililayo.

Umhlolokazi oFanelekileyo / Umhlolokazi onesimo sokuLondolozwa kweNdlela yabantwana

Umlingane osindayo unokukhetha ukufakela ngokubambisana nomlingane wakhe oshonile okanye ufake ukubuyela ngokutshatayo komtshato wonyaka werhafu apho wafa khona.

Emva koko, kwiminyaka emibili elandelayo, iqabane eliseleyo liyakwazi ukusebenzisa umhlolokazi / umhlolokazi ofanelekayo ukuba afake isimo sokuba ahlale ekhaya kubantwana abaxhomekeke kumtshato okanye umntwana.

Inzuzo

Kukho izibonelelo ezimbini eziyinhloko ekusebenziseni umhlolokazi / umhlolokazi ofanelekayo. Umlinganiselo wokunciphisa oqhelekileyo uhlala ufana nezo kubini ezitshatileyo ezifakela ngokubambisana, ezinokunceda, kwaye ekupheleni kuka-2017, iibhanki zerhafu zifana nezobini ezitshatileyo ezifake kunye ngokufanayo. Oku kunika abahlolokazi nabahlolokazi abafanelekayo ngeminyaka emibili ukuya kutshintsho kwiimeko zabo njengamafayile abandakanyekayo kwiimeko zabo ezintsha, abahlawuli berhafu abangatshatanga.

Itheyibhile engezantsi ibonisa iirhafu zerhafu ezifaka isicelo kubahlolokazi nabahlolokazi abafanelekayo ngo-2017 .

Iimali zeeRhafu eziqhelekileyo ze-2017 zokuFundela umhlolokazi okanye Isimo sokuFakelwa koMhlolokazi
[Ireyithi yeRhafu ye-Y-1, i-Internal Revenue Code kwicandelo 1 (a)]

Ukuba ingeniso ehlawulwayo a b c d e f g
ngaphaya kodwa kungekhona Imali engenayo engenayo Minus Susa (b) ukusuka (a) Inani lokuphindaphinda Phinda (c) nge (d) Inani elongezelelweyo Yongeza (e) kunye (f)
$ 0 $ 18,650 $ 0 × 10% $ 0
18,650 75,900 18,650 × 15% 1,865.00
75,900 153,100 75,900 × 25% 10,452.50
153,100 233,350 153,100 × 28% 29,752.50
233,350 416,700 233,350 × 33% 52,222.50
416,700 470,700 416,700 × 35% 112,728.00
470,700 - 470,700 × 39.6% 131,628.00

2018 Iibhanki zerhafu

Iibhakethi zerhafu zonyaka we-2018 ziphakanyiswe emoyeni ngoDisemba 2017, ngenxa yoMthetho weCandelo loNgeniso loTywala kunye neMisebenzi yokuba iCongress iyancipha. Bobabini iNdlu kunye neSenate bavotele kwaye baphumelela zabo iinguqulelo zebhilikhi kwaye ngoku zihlala zifuna ukuba zifikelele kwingqungquthela yokuba uMongameli angasayinela kumthetho.

INguqulelo yeNdlu iya kuba nefuthe elikhulu kwiibhanki zerhafu, kwaye i-Senate version iya kubachaphazela ngokunjalo, nangona kungabi nakubaluleke kakhulu. Ukuhlala kwimizuzu, kodwa iiperimeters ezingentla zihlala zisasebenza okwangoku.

Iimpawu zokuba umfelokazi / umhlolokazi onoMntwana omeleyo

Kukho imigaqo emine ekhoyo yokuba unakho ukufaka isimangalo kule nkalo yokufaka:

  1. Umhlawuli werhafu wayevumelekile ukuba afake i-joint joint kunye nomlingane wakhe kunyaka apho iqabane lafa khona, kungakhathaliseki ukuba ukubuyiswa okuhlangeneyo kwenzelwe ukuba kwenziwe ngokuqinisekileyo.
  2. Umlingani womhlawuli werhafu usweleke ngexesha linye le mibini yerhafu elandelwe kwangoko.
  3. Umhlawuli-ntlawulo akazange aphinde ashade ngexesha lonyaka werhafu.
  4. Umhlawuli-ntlawulo ugcina ikhaya ubuncinane umntwana oyedwa oxhomekeke kumntwana, intombi, intombi okanye umfazi oza kutshatyalaliswa ngegazi okanye ngokwamkelwa. Lo xho mekeke ukuba ahlale kunye nomhlawuli werhafu yonyaka wonke werhafu ngaphandle kokungabikho kwexeshana nje njengokuhlala esikolweni ixesha elithile kunyaka.

Indlela yoLawulo lweMinyaka emiBini

Masithi umlingane uyadlula ngo-2017. Umlingane ohlala naye unokufakela ukubuyisana kunye nomlingane wakhe oshonile kunyaka wokufa kwakhe, okuya kuba ngowama-2017. Umlingane ohlalayo unokufaka ifayile usebenzisa umhlolokazi / umhlolokazi ofanelekileyo wonyaka werhafu 2018 2019 ukuba ufanelekile.

Umhlawuli-ntlawulo kufuneka akhethe enye imeko yokufakela, njengowomnye okanye intloko yendlu ngokuxhomekeke kwiimeko zakhe, kunyaka werhafu 2020 kwaye uya phambili.

Iintlobo zabathengi

Umlingane osindayo kufuneka afanele ukufaka isicelo sakhe kwonyana wakhe, intombi, inyana, okanye inzala njengento exhomekeke kulowo nalowo nyaka. Oku kuyinyaniso ukuba umntwana unxulumene negazi okanye kwamkelwa. Abantwana abancinci abafakiwe kwiinkcazo, kwaye akukho naziphi na iintlobo zabantu abaxhomekeke kuyo, kodwa oko akuthethi ukuba umlingane ohlalayo akanakuzibiza njengezixhomekeke kwezinye iinjongo zerhafu. Lo mgaqo kulaba baxhomekeke kuphela kuxhomekeke kwiimeko zokufakela umhlolokazi / umhlolokazi ofanelekayo.

Ukugcina ikhaya kwikomntwana oxhomekeke kuyo

Umhlawuli werhafu kufuneka agcine ikhaya lendodana yakhe, intombi, inyana, okanye umzala. Ukugcina ikhaya kuthetha ukuba umrhafi wanikezela ngaphezu kwesigamu indleko yokugcina ikhaya ngexesha lonyaka werhafu.

Iindleko zokugcina ikhaya ziquka irente okanye iintlawulo zempahla, iirhafu zepropati, izibonelelo kunye nezinto zokutya.

Umntwana kufuneka ahlale kwindlu efanayo kunye nomhlawuli-ntlawulo wonyaka wonke ngaphandle "kokungabikho kwesikhashana," okuquka ukugula, imfundo, ishishini, iholide okanye inkonzo yempi. Ezi ziganeko aziyi kungafaneleka umhlawuli-ntlawulo kumntu omele umhlolokazi / umhlolokazi, ekubeni "kunengqondo ukuba umntu ongekhoyo uya kubuyela ekhaya emva kokungabikho kwexeshana." Kufuneka uqhubeke nokugcina ikhaya ngexesha lokungabikho, "ngokutsho Ukushicilelwa kwe-IRS 501.