Indlela yokujonga ukuba kufuneka ufake ifayile yokubuyisela iRhafu, ifom ye-IRS 709
Ngamanye amazwi, akukho "utshintsho" oluhle. Ummkeli uphuma phambili kwintengiselwano ngelixa umninikeli athola kakhulu kakhulu ukuba kukho into ekubuyayo.
Yaye, i-Internal Revenue Service tax irhafu.
Ukuba wenza enye okanye ngaphezulu ukudluliselwa kwemali okanye ipropati kunoma ubani ngexesha lonyaka werhafu, unokufuneka ufake ifom ye-IRS ye-IRS, iSipho kunye nesizukulwana-Ukupasa iRhafu yokuThumela irhafu, kwaye uhlawule irhafu yesipho. Kodwa kukho ezinye izinto.
Kutheni Ufuna Ukunyusa Irhafu?
Izakhiwo ezinkulu zihlawulwa irhafu kwixabiso lawo xa umntu efa kwaye ushiya imali yakhe kunye nepropati kubaxhamli bakhe. Kungasekho nto esele isele ukuba urhulumente wephondo ahlawule irhafu ekufeni kwakhe ukuba ngaba umntu ongekho mthethweni uyakwazi ukunikela ngokukhululeka kwakhe kwerhafu ngexesha lokuphila kwakhe. Isibonelelo sesipho sikwenza oku.
Ummkeli wesipho akahlawulwanga irhafu. Umnikeli unembopheleleko yokuhlawula irhafu yesipho.
Ukukhutshwa konyaka
Umele ufake ifom ye-Form 709 ukuba ixabiso elipheleleyo lazo zonke izipho ozenzayo kumntu oyedwa kulo nyaka unyaka wekhalenda udlula i-$ 15,000 ngo-2018. Izipho ezingadluli i-$ 15,000 ngonyaka ngomntu ofanayo zifanelekile ukukhutshwa konyaka kwisipho irhafu.
Ukuba unika unyana wakho u-R10 000 ukuthenga imoto kunye nezinye i-$ 10,000 ukuhlawula ityala lakhe lekhadi lesikweletu, uye wenza isipho esikhokhelwayo kuye imali engama-5,000- $ 20,000 ngaphantsi kwe-$ 15,000. Kufuneka ufake ifom ye-IRS i-IRS ukubika ukuba isipho sesi-5,000 sesipho.
Ukukhishwa kwonyaka kwaba nekhompyutheni yokunyuka kwamaxabiso ngo-1997 kodwa kunokunyuswa kuphela kwi-increment $ 1,000.
Oku kuthetha ukuba kunokunyuka kunyaka ngamnye, kodwa kungabi ngaphezu kwama-$ 1,000. Ukukhutshwa ngo-2009, 2010, 2011, no-2012 bekuyi $ 13,000. Yenyuka ibe yi-14,000 yee-2013 ngo-2013 kwaye igcinwe ngokuqhubekayo kude kube ngowama-2017. Yenyuka ibe ngama-15,000 kwi-2018.
Amaqabane angakwazi "ukwahlula" izipho
Ukuba wena okanye umlingane wakho unikezela esinye okanye izipho kumntu ofanayo kumnyaka wekhalenda ofanayo, uyavuma ukuba "ukwahlula" izipho phakathi kobabini kuni ukunweba ukukhutshwa konyaka.
Umlingane wakho unokunika unyana wakho u-R10 000 ukuthenga imoto kunye nezinye i $ 10,000 ukuhlawula ityala lakhe lekhadi lesikweletu. Ngoku sele eneendlela ezimbini. Unako ukufaka ifom ye-Form 709 kwaye uxelele ukuba wenza i $ 5,000 kwizipho ezihlawulwayo kumntwana wakhe, okanye unokufaka ifom ye-Form 709 kwaye uxelele ukuba ababini ukhethe ukwahlula izipho phakathi kwakho.
Kule meko, ngamnye wenu uthathwa njengesipho sika-$ 10,000, ngasinye singena phantsi kwe-15,000 ye-year excluded. Akukho rhafu luya kuhlawulwa nangona i-$ 20,000 yonke ivela kwi-akhawunti kwigama lakho lilodwa.
Ukwahlula ngezipho kuyinto edlalwa ngokuba yi "fiction". Nangona lakho iqabane liye lenza izipho, i-Internal Revenue Code ikuvumela ukuba uthethe ngokuthe ngqo, "Hayi, izipho zivela kuthi bobabini." Isiphumo sokuphela kukuba akukho zipho ezihlawulisiweyo ezenziwe.
Ukwahlula ngezipho kuyingcamango ye-Internal Revenue Code, kodwa yinto ekhethiweyo yentlawulo yesipho.
Enye Inketho-UkuXholwa Kwamaxesha Okuphila
I-Code Internation Revenue inikezela ngokukhululeka kwimeko yokuhlawula isipho. Ukusebenzisa isipho esingu-20,000 isipho kumntwana wakho njengomzekelo kwakhona kwaye ucinga ukuba wena kunye neqabane lakho musa ukwahlula isipho, unokuhlawula irhafu yesipho ehlawulwa kwi-balance ye-5,000 okanye ungayihlawula ngokufanelekileyo ukuba ibhalansi ekukhululeni kwakho ubomi.
Ukukhululwa kwexesha lokuphila kubaluleke kakhulu ngo-2018. Unako ukunika i-$ 11.18 yezigidi ngaphezu kwexesha lokuphila kwakho ngaphandle kokuhlawula irhafu yesipho. Ngelishwa, irhafu yesipho kunye nokwabelana kwerhafu yexabiso le mali. I-IRS ayikho loo nto .
Ukuba unika unyana wakho i-$ 500,000 kwizipho ngaphaya kwexesha lokuphila kwakho ngaphezu kwe-exclusions yonyaka, oku kunciphisa ukuxolelwa kwerhafu ye-estate-okukuphepha ukuba uhlawule ixabiso lakho kwixabiso lakho ngexesha lokufa kwakho.
Ukukhupha i-$ 500,000, uza kuba ne-$ 618,100 kuphela ukukhusela ifa lakho kwiirhafu xa usweleka. Ukukhululwa kwesi sihlandlo sokuphila kubuye kubhaliswe kwi-inflation kwaye kunokutshintsha rhoqo ngonyaka.
Ngendlela, lo mxolelwano olwabelwana ngawo uqondakala. Khumbula, yonke imbono emva kwesibonelelo sesipho kukuthintela abantu abacebileyo ukuba banike ipropati yabo ngaphandle kwentlawulo ngaphambi kokufa ukuphepha ukuhlawulwa kwezindlu emva kokufa kwabo.
Izipho Zabafazi Abangabo Abemi base-US
Ngokungafani nokuxothwa komtshato ongenamkhawulo ngezipho ezenziwe kwabatshatileyo abemi baseU.S., izipho ezenziwe kwabatshatileyo abangabemi bantwini banqongophele. Izipho ezenziwe kumlingane ongummi wase-US kumntu ongeyena ummi wase-US ahlawulwa xa athe gqitha i-$ 152,000 ngo-2018.
Umda othile wezipho kubantu abengewona abemi besizwe ukususela ngo-2009 ukuya ku-2018 ngaba:
- 2009 $ 133,000
- 2010 $ 134,000
- 2011 $ 136,000
- 2012 $ 139,000
- 2013 $ 143,000
- 2014 $ 145,000
- 2015 $ 147,000
- 2016 $ 148,000
- 2017 $ 149,000
- 2018 $ 152,000
I-Form ye-IRS i-IRS nini?
Ifom ye-IRS 709 ifuneka ngomhla okanye phambi ko-Ephreli 15 wonyaka olandelayo kunyaka owenza ngayo izipho ezihlawulwayo. Ukuba ufumanisa ukuba ufanele ufake ifom ye-IRS 4868 ukucela ukwandiswa kweenyanga zenyanga ezintandathu ukufaka ifayile yakho yerhafu yokufumana ingeniso, le fom ikwazisa ixesha ofuna ukufaka ifom ye-IRS ye-IRS 709.
Nangona akudingeki ukwandise ixesha lokufakela ukubuya kwakho, ungasenza ifayile ye-IRS ye-IRP 8892 ukuze ufumane ukongezwa kweenyanga ezithandathu zokufaka ifayile ye-IRS ifomu 709.
Ifomu yeFayile 8892 ayifaki ixesha lokuhlawula nayiphi na irhafu yesipho onokukuhlawulwa ngayo, ucinga ukuba awuyi kuhoxisa isipho kuze kube lula ukukhululwa. Yaye ukuba ukhona, kufuneka ubonise oku kuFomu 709. Ungakhathazeki, i-IRS iya kugcina zonke izipho zokuphila kwakho.
Ukuba awuqinisekanga ukuba izipho ozenzayo ngexesha lonyaka kufuneka zichazwe kwi-IRS kwifom ye-709, qhagamshelana nommeli wecebo lokuhlala okanye umgcini-mali ngokuphambili ngaphambi komhla woku-15 ku-Apreli ukufumana.