I-Medicare Surtax ye-0.9 Ipesenti kwiMvuzo kunye neNgqesho yokuZimisa
Abanye abasebenzi kunye nabahlawuli berhafu abaqeshwe ngabasebenzi kufuneka bahlawule i-overtax eyongezelelweyo ye-0.9% ngaphezu kweerhafu. Imfuno isekelwe kumyinge we-Medicare umvuzo kunye nenzuzo engenayo yerhafu yomntu ohlawula umrhumo ohlawula umrhumo ofumana imali engaphezulu kwemali yokugcina indawo.
Ngako-ke Ziziphi Iingcebiso Zonyango?
Imirhumo yeMedare iyahluke kakhulu kwimvuzo omele uyihlawule irhafu yengeniso.
Ingumvuzo wemivuzo yomqeshwa wonyaka ongaphantsi kwamanani athatywayo njengempilo yee-insum zomshuwalense, ama-akhawunti okulondoloza impilo kunye neminikelo yokunyamekela ukunyanzeliswa kwemali.
Ukuncitshiswa kwentlawulo yangaphambili kwimivuzo eyenziwe ngabasebenzi ukucwangcisa izicwangciso zomhlala-phantsi ezifana ne-401 (k) kunokunciphisa umvuzo ophantsi kweerhafu yengeniso ye-federal, kodwa ayanciphisi umvuzo phantsi koNgcoliseko lweNtlalo okanye kwiMirare.
Kubantu abaqeshwe ngabanye, iMirholo ye-Medicare yintlawulo ye-income-income-left surplus emva kokuba iindleko zoshishino zichithwe kwiShedyuli C okanye kwiShedyuli F-yandisa ngokunciphisa.
Imbali yeRhafu yoLongezelelweyo yeNtela
Umrhumo weRhafu oLongezelelweyo wawunqunywe ngokomthetho njengenxalenye yoLondolozo lweMonde kunye noMthetho woNonophelo ojongene noThathaka, ngoko waguqulwa nguMthetho wezeMpilo kunye nokuQinisekisa iMfundo ka-2010. Le mithetho emibini yatshintshile imarike yonyango ngokufuna abantu ukuba bafumane i-inshorensi yezempilo okanye bahlawule isohlwayo sentela.
Ierhafu zonyango ezongezelelweyo zifakwe njengengeniso yokubuyisela imali kuloo mthetho.
Ngexesha eliye laphunyezwa yi-ACA, iKomidi eliManyeneyo yeRhafu liqikelelwa ukuba iRhafu yoLongezelelo lwezeMali kunye neRhafu yeMali yoNyango yeNgeniso engayifumananga iya kubambisana malunga ne-$ 210 yezigidigidi kwingeniso yerhafu ngaphezu kweminyaka eyi-10 ukususela ngowama-2013, kunyaka wokuqala I-Medicare surtax yayisebenza.
I-Medicare eyongezelelweyo yeMali kwiMali
Irhafu yonyango eyongeziweyo yerhafu emiselwe ngumqeshwa kuphela. Ngokungafani neerhafu zonyango rhoqo, abaqeshi akudingeki ukuba balinganise. Imirhumo ye-Medicare ibhalwe kwiFomu W-2 kwibhokisi 5. Imilinganiselo yamanqanaba yile:
Izongezelelo zeeMali zeeMali zongezelelweyo zeNgeniso yeMvuzo | |
Indawo yokufaka | Iingcali zeMagare eNgaphezulu |
Ukutshata Ukutshata Ngokubambisana | $ 250,000 |
Ongatshatanga okanye iNtloko yeMakhaya okanye uMfelokazi onelungelo (er) | $ 200,000 |
Ukutshata ngokutshatyalaliswa ngokwahlukileyo | $ 125,000 |
Abathengi abanomvuzo wabo weMedare ngaphezu kwezi mali kufuneka bahlawule iRhafu yoLongezelelweyo yerhafu kwi-balance balance. Ewe, kufuneka uhlawule irhafu yerhafu rhoqo kunye nerhafu eyongezelelweyo kwimali engenayo ngaphezu kwezi mango. Yingakho bayibiza ngokuba yerhafu "eyongeziweyo".
Eminye imizekelo
- U-Albert ungatshatanga kwaye ufumana imali engama-150,000 kwi-Medicare umvuzo omnye emsebenzini kunye ne-75,000 kwi-Medicare umvuzo kwimisebenzi yesibini. Umvuzo wakhe odibeneyo uhambelana ne-Medicare eyi-225,000 yezigidi. UAlbert uya kuhlawulwa iRhafu yoLongezelelweyo yeMali kwixabiso apho umvuzo wakhe ohlangeneyo udlula i-$ 200,000, inani lomyinge lomntu oyedwa. Isixa sakhe esingaphezu kwemali engama-$ 225,000 engama-$ 200,000 angama-$ 25,000. Umrhumo weRhafu woLongezelelo lwe-Medicare u-0.9 weepesenti ezingama-25,000, okanye i-$ 225.
- UBarney noBetty batshatile kwaye bafake i- return joint . UBarney wathola i-$ 75,000 kwimali yomvuzo kunye noBetty wathola imali engama-200,000 kwi-Medicare umvuzo, ngoko ke umvuzo wabo ohlangeneyo ube ngu-275,000. UBarney noBetty baya kuhlawulwa kwiRhafu yoLongezelelweyo yeMali kwixabiso apho umvuzo wabo odibeneyo udlula i-R250,000,000, inani lemingcele yezibini ezitshatileyo ezifakwe ngokubambisana. Imali yabo engaphezu kwemali eyi-275,000 engama-250,000 engama-$ 250,000 okanye i-$ 25,000. UBarney noBetty's Suppare Tax Supplement yi-0.9 yeepesenti ezingama-25,000, okanye i-$ 225.
- Ngoku ke cinga ukuba iFayette yeBarney neBetty yahlula ukuhlawula irhafu yentshati. Isibonelelo soNgezelelweyo seMedare kwiifayile ezihlukeneyo zisekelwe kumvuzo ohlukeneyo womlingane ngamnye. UBarney wathola imali engama-75,000 ngemali, engaphantsi kwemali eyi-125,000 yomntu otshatileyo efaka ngokuhlukileyo ukuze akanakho umvuzo ongaphezu kwemali. Akunakho ukuhlawula nayiphi na irhafu yerhafu. Kodwa kuthekani ngoBetty? Umvuzo wakhe i $ 200,000. Uya kuhlawula iRhafu yeMeyile eyongezelelweyo kwimali apho umvuzo wakhe ohlukeneyo ungaphezu kwe-125,000 umyinge wabathengi abatshatileyo abafakela ngokwahlukileyo. Imali engaphezu kwemali engama-$ 200,000 engama-125,000 engama-$ 000, ephuma kuma-$ 75,000. Isibonelelo songezelelweyo se-Medicare sikaBetty singama-0.9 ekhulwini e-$ 75,000, ephuma kuma-675.
Ukubamba iRhafu yoLongezelelweyo
I-Supplementary Medicare Tax iyasebenza xa umvuzo womhlawuli werhafu evela kwimisebenzi yonke idlula umyinge wemali. Oku kunokubangela ukuhlawulwa ngaphantsi xa umhlawuli-ntlawulo ephethe imisebenzi emibini, ayikho enye leyo ehlawula ngaphezu kwemali ye-threshold ngakho-ke akukho mqeshi ubambelela irhafu eyongezelelweyo.
Abaqeshwa bajwayele ukuba neerhafu ze-Medicare ezingagcinwanga kwimirholo yabo ngabaqeshi babo, kunye nexabiso elifanelekileyo lemali yerhafu. Kodwa imigaqo yoLondolozo lweRhafu yoLongezelelo lwezeMali eyongezelelweyo iyahluke kwimithetho yokubala irhafu yerhafu rhoqo. Oku, kunokubangela ukuba umqeshi abambe ixabiso elihlukileyo kwixabiso elifanelekileyo leerhafu ekugqibeleni lihlawulwa.
Abaqeshi kufuneka ukuba banqabe umrhumo werhafu olongezelelweyo kwi-Medicare umvuzo ngaphezu kwama-200,000 ehlawulwa kumqeshwa. Thelekisa le mingcele yokumisela kwimibundu yeRhafu yeeMali eziNgezelelweyo. Kukho okungafaniyo phakathi komda wokumisela kunye nemibundu yokubala irhafu kwiifayile ezitshatileyo.
Xa abasebenzi bebala iRhafu yoLongezelelo lwezeMali kwiimbuyekezo zabo zerhafu, oku kunokwenzeka okanye kungenako ukuhambelana noko bekufunyanwe kwimali yabo. Umqeshwa unembopheleleko yerhafu yonyango eyongezelelweyo nangona umqeshi engayigcini. Kukulungele ukuba ufunde kwangaphambili oko kuza kwenziwa nge-Medicare ye-surtax eyongezelelweyo, uze udibane neendleko zerhafu. Unokwenza oku ngeendlela ezimbalwa:
- Ukwandisa irhafu yakho yentlawulo yomnxeba ekubambeni i-akhawunti kwi-surtax entsha ye-Medicare.
- Yenza intlawulo yerhafu eqikelelwayo.
- Thumela intlawulo ngesicelo sakho sokwandisa xa ufaka enye.
- Bhatala irhafu eyongezelelweyo xa ufaka ukubuyela kwakho
IRhafu yoLongezelelo lweeMali kwiNgxelo yokuNikwa kweNgqesho
Inani lemali yokufumana ingeniso yenzalo iyafana nemvuzo.
Imali engenayo yempesheni yokuqeshisa i-Net iyonke iyonke ingeniso yemisebenzi emva kokuncitshiswa kweendleko zoshishino zithathwa kwi-S chedule C, iShedyuli F, kunye neShedyuli K-1, echaza iingeniso zokufumana ingqesho kubambiswano. Ingeniso eyonke yokufumana umsebenzi iyancitshiswa ngokuyiphindaphinda ngamaphesenti angama-92.35. Ingeniso yemali epheleleyo yenzalo yenzalo ifunyenwe kwiShedyuli SE kwicandelo A, umgca 4 okanye icandelo B, umgca 6.
Ukunciphisa kuphela oku kunokunciphisa imali engenayo yokufumana ingqesho yilabo abaya kubala imali engenayo kwiShedyuli C, iShedyuli F, okanye ingeniso yempesheni yokufumana umsebenzi kwiShedyuli K-1. Naziphi na izithintelo ezibonisa ukuba utshintsho kwimali engenayo kwiphepha enye yeFomu 1040 ukunciphisa ingeniso ehlawulwayo yerhafu yengeniso yombuso ayichaphazeli irhafu yengqesho kunye neyongezelelweyo irhafu. Ezi zincinci ezisezantsi zibandakanya ezo zinshorensi zempilo, ezixhasayo kwi- SEP-IRA okanye esinye isicwangciso sokuthatha umhlala-phantsi oqeshwe ngabasebenzi, kunye nesiqingatha somvuzo wengqesho. Ezi zithintelo zinciphisa irhafu yengeniso kuphela.
Kuthiwani ukuba umThengi unemivuzo yomvuzo kunye neNgqesho?
Ulungiso olwenziweyo lungenziwa kwiFom 8959 umgca 10 ukuba ubala iRhafu yoLongezelelweyo yerhafu kwiyodwa ingeniso yengqesho kunye nemvuzo. Lo msebenzi wohlengahlengiso ukuqinisekisa ukuba iRhafu yoLongezelelweyo yerhafu ibalwa kuphela kanye ngomvuzo kunye kanye kuphela xa kukho kwingeniso yokufumana ingqesho xa idibaniswe kwaye idlula umlinganiselo wendawo. Inkqubo yohlengahlengiso ichazwe yi-IRS ngale ndlela:
"Abantu abanemivuzo phantsi kwentlawulo ye-FICA kunye neengeniso zengqesho ngokuzenzekelayo phantsi kwe-SECA ityala lokubala amatyala abo kwiRhafu yoLongezelelo lweeMviwo kwiimanyathelo ezintathu:
Isinyathelo soku-1: Bala iRhafu yeeMviwo zongezelelweyo kunoma yimuphi umvuzo ongaphezu kwesibalo esisebenzayo kwisimo sokufakela, kungakhathaliseki ukuba nayiphi na irhafu ikhutshwe.
"Inyathelo 2: Nciphisa umda osebenzayo kwisimo sokufakela ngenani elipheleleyo lemali yomvuzo ofunyenweyo-kodwa engezantsi kwe-zero.
"Inyathelo lesi-3 Bala iRhafu yoLongezelelo lwezeMpilo kwiyongezelelo yengeniso yonyango ngaphandle kweyomncinci."
Ngeenjongo zokubala iRhafu yeeMali ezongezelelweyo, ingeniso yenzalo engenayo ayiyi kuba ngaphantsi kweeyure, ngoko ukulahlekelwa kwezorhwebo akunako ukunciphisa uMrhumo oLongezelelweyo lweNtlawulo ehlawulwa kwimbuyekezo yomvuzo.
Umrhumo werhafu eyongezelelweyo kuMthetho weRhafu yoRhumo weRhafu
I-Supplementary Medicare Tax iyasebenza nakwimbuyekezo ye-Railroad Retirement yabasebenzi kunye nabameli bezabasebenzi. Ipesenti ye-0.9 yepesenti iyafana, kunye nemilinganiselo yemingcele iyafana neyabo abafumana umvuzo kunye neengeniso zengqesho. Izibalo zenziwe ngendlela efanayo ne-surtax ibalwa kwiholo lomvuzo. Khangela umvuzo we-Medicare owe ngaphezu kwemali yesibonda kwibhokisi 5 yeFom W-2 ukuba ufumana umvuzo weRhafu yeRhafu.
Ngokwe-IRS, kukho umgaqo owodwa othe ngqo wendlela yokufumana umzila:
"Inkokhelo phantsi kwentlawulo ye-RRTA kunye nomvuzo phantsi kwe-FICA irhafu ayihlanganiswanga ukufumana uxanduva loLongezelelo lwezeMpilo kwi-Medicare. Ummiselo osebenza kwisimo somntu wokufakela isetyenziswe ngokwahlukileyo kule nganye nkalo yengeniso."