Yintoni Okumele Uyazi Ngomdlalo Wokugembula Imali Neentlawulo

Iintlawulo zithengiswa, kwaye ukulahlekelwa kungachithwa

Ingeniso yeNgcakazo ixhomekeke kwerhafu yengeniso ye-federal yaye iqulethwe ngolu hlobo:

• Imali evela kubagibeli kunye nokubheja
• Ingeniso kwiilottes, sweepstakes, kunye ne-raffles
• Imali evela kumaphuso, amabhaso kunye nemincintiswano.

Imali epheleleyo yokufumana ingcaka yengeniso, ngaphantsi kweendleko zokubheja kwe-win, ifakiwe kwi-tax return. "Ingeniso yemali engenayo kwi-bet yokubheja okanye ukuwubhawula iyona mali epheleleyo yemali eyinzuzo engaphantsi kweendleko zokubeka ibheja yokuwina okanye ukugqeba," kubika uRobert McKenzie kwinqaku echanekileyo ethi "UkuGembula neNtlawulo." Iindleko zokulahlekelwa kubhejethi zichazwe kwenye indawo ngerhafu yokubuyiswa kweerhafu njengelahleko zokugembula.

Apho Ukubika Ingeniso yeMali

Abantu abangengabongcaka bezengcaka babika nayiphi ingeniso yokugembula njengenye ingeniso kwiFomu 1040 , iNgcaciso 21.

Iindleko zokuGembula

Iindleko zeebhethi, iinqwelo, amathikithi e-lottery kunye nokulahlekelwa ngcakazo okufanayo kuncitshiswe njengenxalenye echanekileyo echithwe kwiShedyuli . Nangona kunjalo, "Ukulahleka kokuthengiswa kwemali kuya kuvunyelwa kuphela kumlinganiselo weengeniso ezivela kulolu hlobo." (I-Internal Revenue Code section 165 (d), jonga kwakhona iCandelo leNondyebo yeCandelo leNondyebo 1.165-10.) Ilahleko zokugembula zichazwe kwiShedyuli njengezinye izihlomelo ezingafaniyo ezingaphelelanga kwi-2% yomyinge omkhulu wemali engenayo. Ngonyaka we-2014 iShedyuli A, oku ku-28.

Abadlali beGamblers

"Umncakazo uthathwa njengomsebenzi wokugembula xa edlala isigxina ixesha elipheleleyo ukuze athole ubomi kwaye kungekhona njengento yokuzilibazisa," kusho i-Tax Income Tax Income .

Abadlali bezokugembula bavakalisa ingeniso yabo yengcakazo kunye neendleko ezihambelana neShedyuli C njengengeniso yempango. Imali engenayo yeShedyuli ye-C ixhomekeke kwerhafu yengeniso ye-federal kunye nerhafu yengqesho , kunye nayiphi irhafu yengeniso yombuso.

Ukugcinwa kweeNkcukacha zokuGembula

I-IRS ilindele ukuba abangcakazo bagcine iirekhodi zeebhenethi zabo kunye neentlawulo:

"Kufuneka ugcine idayari echanekileyo okanye irekhodi elifanayo lelahleko zakho kunye nempumelelo. Idayari yakho kufuneka iqule ubuncinane ulwazi olulandelayo.

• "Umhla kunye nomhlobo wentsholongwane yakho okanye umsebenzi owenzayo.
• Igama kunye needesi okanye indawo yokumngcakaza.
• "Amagama abanye abantu abakhona nawe ekusetyenzisweni kwezokugembula.
• "Imali (okanye) oyenayo okanye elahlekileyo.

Ngaphandle kwe -dayari yakho, kufuneka ufumane amanye amaxwebhu. Unokubonisa ubungqina bakho kunye nokulahlekelwa ngeFom W-2G, iiNgcaciso ezithile zokuGembula, ifomu 5754, Ingxelo yomntu ekufumaneni ukuNgcakaza kwezokuGembula. , ithikithi eligulisa, ukukhishwa kweetikiti, ukutshintshwa kweengxelo, iirekhodi zeerhafu, ukurhoxiswa kwebhanki, kunye neengxelo zemivuzo okanye ukuhlawula imali ekunikezelwa ngongcakazo wokugembula.

"Ukulungiselela ukuthengiswa kwezinto ezithile, ungasebenzisa izinto ezilandelayo ukuxhasa ukuphumelela kwakho kunye nokulahlekelwa ....

"I-Keno. Iikopi zeetikiti ze-keno ozithengiweyo eziqinisekisiwe ukusekwa kwezokugembula, ikopi zeerekhodi zekreditenti zakho kunye neikopi zekhasino yokukhangela iirekhodi zokukhokha.

"Oomatshini bokuthengisa." Ingxelo yombolo yomatshini kunye nazo zonke iindleko ngomhla nomhla oomatshini wadlala.

Imidlalo yeedrafti (amashumi amabini anesibini (blackjack), i-craps, i-poker, i-baccarat, i-roulette, isondo le-fortune, njl.) Inani letafile apho udlala khona. emgodini okanye kwikheji yomqashi.

"I-Bingo." Ingxelo yenani leemidlalo lidlalwa, iindleko zamathikithi athengiweyo, kunye neemali eziqokelelwa kwiikitikithi zokuphumelela. Iirekhodi ezongezelelweyo ziquka nayiphi na irisidi kwi-casino, ipolori, njl.

"Ukurhweba (ihashe, ihashe, inja, njl.) Ingxelo yeentlanga, ixabiso leenqwelo, iimali eziqokelelwa kwiitikiti zokuwina, kunye nelahleko ezilahlekileyo ngokulahlekelwa ngamatikiti. Iirekhodi ezongezelelweyo ziquka amathikithi angahlawulwanga kunye neirekhodi zokuhlawula kwi-racetrack.

"I-Lottery." Ingxelo yokuthengwa kwetikiti, imihla, iindleko kunye nokulahlekelwa. Iirekhodi ezongezelelweyo ziquka amathikithi angabonakaliyo, iintlawulo zeentlawulo kunye neentetho zokunqoba. "

(ukususela kwiNgxelo ye-529, iiDeductions ezahlukeneyo, i-IRS.gov)

Ukubambelela kwiNgcali yokuGembula

Ukunqoba kwezokugembula kuxhomekeke ekuthintela irhafu yengeniso yombuso kwizinga le-25% kwezi zilandelayo. Ukuncakaza kwezokugembula apho i-winnings iyancipha iinqwelo ezidlula ii-5,000 zamaRandi kwaye i-winnings ivela

• Sweepstakes
• Amachibi
• Lottery
• Enye inokuthengiselana xa ama-winnings ubuncinane amaxesha angama-300 inani eliye lahlaselwa. (Ukususela kwimiyalelo yeFom W-2G)

I-casino ibonisa inani lokuncakazela ukugembula kunye naliphi na irhafu egcinwe kwiFomu W-2G, ekhutshwa kumqhubi kunye ne-IRS.

Ukongezelela ekukhuphekeni kweFom W-2G xa kubanjwe ukugcinwa kwemvume, i-casinos iya kukhupha ifom ye-W-2G xa ukugodla akufunwa, ngokukodwa kuluhlu olulandelayo lokunqoba:

• I-1,200 yeeRandi okanye ngaphezulu kwiimpumelelo ezivela kumatshini welotro okanye i-bingo
• $ 1,500 okanye ngaphezulu kwiimpumelelo ezivela kumdlalo wekeno
• $ 5,000 okanye ngaphezulu kwiimpumelelo kwii-tournaments ze-poker. (Ukususela kwimiyalelo yeFom W-2G)

Ukwabelana ngeNgcakazo yokuGembula

Ukuba ngaba abantu ababini okanye ngaphezulu banokubelana ngokunqoba kwezokugembula, mabazalise Ifomu 5754 [pdf]. I-casino iya kwahlula i-winnings phakathi kwabadlali kwaye iya kuthi ibhayise ingxelo kwiFomu W-2G kwi-IRS phantsi kwamagama ngamnye kwabaphumeleleyo.

Iimpawu zoBume

• I-Internal Revenue Code section 165 (d) ijongene nokulahlekelwa ngcakazo. Icandelo leNgcaciso yeNondyebo ye-Nondyebo 1.165-10 iqhubeka ixoxa ngokulahlekelwa ngcakazo.
• Imali Yentlawulo Yenzuzo Yakho Yomvuzo , i sahluko 11, ixoxa ngamabhaso kunye namabhaso, i-lottery kunye ne-sweepstake winnings, kunye nokuncakazela ukugembula kunye nokulahlekelwa. Esi sahluko sinokuxoxa ngemithetho ekhethekileyo yabathathi-ngcaka.
• Ukupapashwa kwe-17, isahluko 12, ixoxa ngeetotrikhi kunye ne-raffles, ifom ye-W2-G, kunye nokunikezwa kwengxelo yokugembula kunye nokugcinwa kwengxelo.
• I-Topic 419, UkuNgcakala Imali nokulahleka.
• Ukupapashwa kwama-525, iNgeniso engakhokhekiyo kunye neNgeniso, ayixubusha ukunqoba kwezokugembula kwinqanaba leminye imali engenayo.
• Ukupapashwa kwama-529, ukuchithwa okuhlukeneyo, ukuxubusha ukuxothwa kungagqithwanga kumda we-2% kuquka ukulahlekelwa ngcakazo.
• Imiyalelo yeFom W-2G kunye neFomu 5754, ixoxa ngemithetho yokubamba ukugembula kunye nokukhutshwa kweFom W-2G.
• Ukupapashwa kwe-505, ukuGcinwa kweRhafu kunye neRhafu eqikelelweyo, ixoxa ngemigaqo yokubamba ngokubanzi kunye necandelo ngokubhekiselele kwiingcakaza zokugembula.
• Imiyalelo yeFomu 1040 yeNgcaciso 21.
• "UkuGembula neNtlawulo" nguRobert McKenzie.
• "Ukubika Ingcakazo YezokuGembula" nguKay Bell.