Ukuqonda ukuXholwa kweentlawulo zemivuzo yoNyaka kunye neNyaka
Ukukhutshwa kwentlawulo yonyaka
Ukukhululwa kwexesha lokuphila ekuhlawuleleni irhafu yesipho kunqamla ukuxolelwa konyaka. Ukukhululwa komnyaka kukuvumela ukuba wenze izipho ezifikelela kwi-14,000 zamawaka ngonyaka ngomntu ngamnye ongenamhlawulo-ntlawulo ngowama-2017. Ezi zipho azibalanga nxamnye ne-$ 5.49 yezigidi zezigidi zabantu. Ukukhishwa kwexesha lokuphila kuphela kukhaba xa udlula le mali.
Ngokuqinisekileyo, kufuneka ubike izipho malunga nokukhutshwa konyaka kwi-IRS kwifom ye- 709, iSipho saseMelika (kunye neGeneration-Skipping Transfer) . Oku kubhala ngaphezulu. Ekugqibeleni, ekupheleni kobomi bakho xa i-estate yakho ihlala, zonke ezo zinto zongezwa kwaye zenziwe kwi-exemption of lifetime exemption. Ukuba izipho zakho zigqithise ukukhutshwa kobomi, isantya serhafu echaphazelekayo siphumela ngaphandle kwinqanaba lama-40 kwiimpawu zale xabiso ngo-2017.
Ukuxolelwa "Kubumbeneyo" INgxowa-mali
Ngoku yilapho ithola khona into encinci. I-Revenue Revenue Service idibanisa zonke izipho ozenzayo ngexesha lokuphila kwakho ngezipho ozenzayo njengeziphoso ezivela kwifa lakho xa usweleka.
Ngoko ke, irhafu yesipho kunye nesabelo serhafu yexabiso lemali eli li-$ 5.49 yezigidi ezikhutshwa phantsi kwe-ambulula yento ebizwa ngokuba yintengo yemboleko yerhafu. Ukuba udlulile ukukhululwa kwakho kwonyaka ukuya kwi-$ 1 yezigidi ngethuba lobomi bakho, uza kuba ne-4.49 yezigidi ezizigidi ezizayo ukukhusela ifa lakho kwiirhafu zefa xa usweleka.
Ixabiso lempilo yakho yezipho livela ekukhululweni komntu wokuqala, ngoko nayiphi na ukukhululwa okushiyekileyo kusetyenziswa kwifa lakho.
Ngokuqinisekileyo, i-$ 5.49 yezigidi zininzi zemali, kwaye kuphela i-0.2 ekhulwini yamaMerika ahlawulwa i-IRS nayiphi na irhafu yentlawulo ngo-2013, ngokwemibiko kaRhulumente ka-2015. Oku kusebenza kumntu oyedwa kwabahlali abangama-500.
Isibonelo somTela soMnikelo
Ukuba utata wenza isipho esisodwa sonyaka we-$ 114,000 kumntwana wakhe ukuthengwa kwekhaya, i-$ 14,000 yesipho eso sikhululekile kwaye sicacileyo kwerhafu yesipho sombuso. I-$ 100,000 eseleyo isipho esihlawulwayo kwaye iya kusetyenziswa ekukhululeni kwakhe ubomi.
Kodwa ukuba izipho zobawo unyana wakhe u-R14 000 ngenyanga ngoDisemba, ke unika i $ 100,000 ngoJanuwari, isipho sikaDisemba sikhululekile kwaye sicacile kwaye kuphela i-$ 86,000 yezigidi ezingama-100,000 ezilandelayo ezichasene nokunyuswa kwakhe kwexesha lokuphila - i-$ 100,000 engaphantsi kwe-$ 14,000 ngonyaka. Khumbula, ukukhululwa kwesipho somnyaka ngamnye ngumntu ngamnye ngonyaka. Unokwenza oku kuninzi kunomntu omnye ngamnye kunyaka omnye kwaye ungalokothi udibanise kwi-exemption yakho yokuphila. Ukuba uyise akafuni ukuhlawula irhafu yesipho kwi-$ 86,000 ngonyaka, isipho singenziwa, unokunciphisa ukuxolelwa kwerhafu yokuphila kweso sikhokelo.
Nangona ububele bakhe obukhulu, uBawo wayeya kuba nama-5.4 yezigidi zemali yentlawulo ehlanganisiweyo eyashiywe ukuhlala kwindawo yakhe yokuhlala.
Azikho zonke izipho ezihlawulwayo
Olunye olubalulekileyo ukuqwalasela kukuba akuzona zonke izipho ezihlawulwayo. Utata wayenakhokhela iindleko zebhayibhile yonyana wakhe okanye iindleko zonyango nakweyiphi na imali ngaphandle kokufaka irhafu yesipho , xa enikwe imali ngqo kwiziko lokufunda okanye kwisiko lonyango, kungekhona kwonyana wakhe.
Ukukhululwa kweZiko lokuNyuselwa kwimihla ngemihla
Ezi zixoxiso zikhula ngokukhawuleza, kwakhona, ukuhamba ngokuhambelana nokunyuka kwamaxabiso. Ukukhululwa kwexesha lokuphila ngo-2017 kwanda ukusuka kwii-5.45 yezigidi ngonyaka we-2016, nangona ukuxolelwa kwonyaka kuye kwagcinwa kwi-14,000 zama-dollar ukususela ngo-2013.
Umgca wolu hlobo kukuba uninzi lwethu lunganika intliziyweni yethu kungenanto yerhafu yokuxhalabisa.