Sida loo buuxiyo Jadwalka R ee loogu talagalay Canshuurta Dadka Da'da ah iyo Naafada
Yaa u qalma Lacagta Da'da weyn iyo Naafada?
Canshuur bixiyuhu waa inuu ahaado muwaadin Mareykan ah ama shisheeye deggan oo:
- Waxaa la gaaray da'da 65 sano kahor dhamaadka sanadka cashuurta, ama
- Wuxuu ka fariistay naafanimada kahor dhammaadka sanadka canshuurta wuxuuna si joogta ah oo naafo ah u ahaa markii uu hawlgabay
- Waxaad ka yar tahay da'da 65 sannadka dhamaadka sanadka, laakiin waad ka fariisatay naafonimada joogtada ah iyo wadarta guud, waxaad heshay dakhliga canshurta ee canshuurta ah, welina aadan gaarin da'da hawlgabka qasabka ah laga bilaabo 1da Janaayo ee sanad-sannadeedka cusub
Shuruudaha Da'da
Waxaa laguu tixgelinayaa da'da 65 maalinta ka horeysa dhalashadaada 65aad. Haddii aad ku dhalatay Jeenawari 1, 1951, waxaa laguu tixgeliyey inaad tahay 65 jir dhamaadka sannadka 2015.
Shuruudaha Naafanimada
Qodobka 22aad, qaybta (e) (3) wuxuu dhigayaa in "Qofku si joogto ah oo naafo ah loola dhaqmo haddii uusan awoodin inuu galo waxqabad faa'iido leh faa'iido u leh sababo caafimaad darro xagga maskaxda ah ama maskaxeed oo laga filan karo dhimasho ama sii socota ama la filaayo inay sii socoto mudo joogto ah oo aan ka yarayn 12 bilood. Shakhsi looma tixgelin karo inuu noqdo mid si joogto ah laxaad la'aan naafo ah, haddii aanu soo bandhigin caddaynta jiritaanka qaabkan iyo habka, iyo waqtiyadaas, sida uu Xoguhu u baahan yahay. "
Si kale haddii loo dhigo, ma qaban kartid hawlo faa'iido leh oo aad ufilan sababo la xariira xaalad jidheed ama maskaxeed. Dhakhtar qibrad leh waa inuu go'aamiyaa in xaaladdu socotay ama la filan karo in ay si joogto ah u socoto ugu yaraan hal sano ama waxaa laga filan karaa dhimasho.
Hawlgabka Naafada
"Xitaa haddii aadan si rasmi ah uga fariisan, waxaa laguu tixgelin karaa in aad ka fariisato naafanimada markaad shaqada joojiso sababtoo ah naafanimadaada," sida ay sheegayso IRS Publication 524, Amaahda dadka waaweyn ama naafada.
Dakhliga naafanimada waa in lagu siiyaa shilalka ama qorshaha caafimaadka ama qorshaha hawlgabka, waana in lagu daraa dakhligaaga mushaharka ama lacag bixinta mushaharkaaga waqtiga aad ka maqan tahay shaqaaleynta sababtoo ah naafonimo joogta ah iyo wadarta guud.
Dhamaan lacagaha aad ka heshay qorshe aan ku siinin hawlgabka naafada ma aha dakhliga naafada. Bixinta lacag hal mar ah ee fasaxa sanadlaha ah ee aad qaadato markaad ka fariisato naafanimada waa mushahar mushahar ah oo aan ahayn dakhliga naafada. Dakhliga naafada ma ku jiraan xaddi aad heshay ka dib markaad gaarto da'da hawlgabka qasabka ah. Da'da hawlgabka qasabka ah waa da'da ay ku xirantahay loo-shaqeeyahaaga waqtigaas oo aad qaadan lahayd hawlgab haddii aadan noqon naafo.
Xaddidaadka Dakhliga
Marka lagu daro qodobada kale ee uqalmaamaya, dakhliga guud ee isbeddelka canshuurtu waa inuu ka yaryahay ama ka siman yahay qaddaradan soo socda:
Haddii xaaladdaada cabashadaadu tahay ... | Dakhliga guud ee la isku-habeeyey waa inuu ka yaryahay ama la siman yahay ... |
Hal | $ 17,500 |
Madaxa qoyska | $ 17,500 |
Qaadashada carmalka (er) oo leh ilmo ku tiirsan | $ 17,500 |
Lammaane isqaba oo wada jir ah oo hal xaasle ah ayaa xaq u leh | $ 20,000 |
Guur is qaba oo wada jir ah iyo labadaba labada qof ee isqaba | $ 25,000 |
Guur isqaba oo si gooni ah u diiwaangeliya, adigana waad ka dhex nooleyd xaaskaaga ilaa sanadka oo dhan | $ 12,500 |
Sidee loo xisaabiyaa amaahda
Canshuurta canshuurta waxaa loo xisaabiyaa ilaa 15% tirada bilawga ah ee ka yar wadarta Lambarka Bulshada ee aan la isku hallaynin iyo qaar kale oo ka mid ah hawlgabka, lacagta hawlgabka ama laxiriirta naafonimada iyo kalabar nuskii dakhliga guud ee la isku habeeyey oo yareynaya qadarka AGI . Si loo fududeeyo, isbarbardhiggu sidan ayuu u jeclaan lahaa: 15 boqolkiiba x A - B + ½ C - D.
A = Tirada bilowga ah
B = Qaybta aan la dabooli Karin ee Lambarkaaga Bulshada iyo hawlgabyada kale ee aan naqshadeeyn, gunooyinka ama macaashka naafada
C = Dakhliga guud ee la isku hagaajiyay
D = Tirada xaddidaadda dakhliga guud ee la bedelay
Qaaciddani waxay keenaysaa deyn canshuur ah. Xaddiga dakhliga ayaa markaa la barbardhigayaa canshuur celinta federaalka sida lagu xisaabiyey iyadoo la isticmaalayo Warqadda Xisaabinta Lacagta Xaddidan ee laga helay Buugga Tilmaamaha Jadwalka R. Canshuurta kama dambaysta ah ee canshuurtu waa yaraanta qadarka dakhliga ama cadadka xadka cashuurta.
Qadarka hore
Qadarkaaga bilowga ah waa ka yar yahay dakhligaaga curyaanka ah ee la canshuuri karo ama qiyaasaha soo socda:
Haddii xaaladdaada cabashadaadu tahay ... | Qadarka billowga ah waa yaraanta dakhliga curyaanka ee la canshuuri karo ama qiyaasaha soo socda ee soo socda ... |
Hal | $ 5,000 |
Madaxa qoyska | $ 5,000 |
Qaadashada carmalka (er) oo leh ilmo ku tiirsan | $ 5,000 |
Lammaane isqaba oo wada jir ah oo hal xaasle ah ayaa xaq u leh | $ 5,000 |
Guur is qaba oo wada jir ah iyo labadaba labada qof ee isqaba | $ 7,500 |
Guur isqaba oo si gooni ah u diiwaangeliya, adigana waad ka dhex nooleyd xaaskaaga ilaa sanadka oo dhan | $ 3,750 |
Qeybta Naafooyinka ee Lacagta hawlgabka
Waxyaabaha soo socda ayaa lagu darayaa marka la qiyaasayo qaybta aan faa'iido doonka ahayn ee hawlgabka:
- Macaashka Lambarka Bulshada : qaybta nontaxable waa farqiga u dhexeeya Foomka 1040 line 20a iyo 20b
- Macaashka hawlgabka tareenka: qaybta aan la isticmaalin ee faa'iidada Tier 1 ee loola dhaqmey Lambarka Bulshada
- Faa'iidooyinka magdhawga shaqaalaha: Sida ku cad tilmaamaha loogu talagalay line 13a ee Jadwalka R, "haddii Lambarkaaga Bulshada ama macaashka hawlgabka ee u dhigma tiknoolajiyada la dhimay sababtoo ah faa'iidooyinka magdhawga shaqaalaha, daaweeyo masruufka shaqaalaha magdhowga macaashka Lambarka Bulshada.
- Lacagaha hawlgabka dadweynaha
- Hawlgab kale, hawlgab, ama lacagta curyaanka ee laga reebay dakhliga
Waxyaabaha soo socda ayaan lagu darin marka la qiyaasayo qaybta aan faa'iido doonka ahayn ee hawlgabka:
- Lacagta hawlgabka ee milatariga
- Qiimaha laguula dhaqmayo sidii dib ugu soo noqoshada kharashkaaga ku salaysan bisilka ama magdhowga
- Magdhawga naafada waxaa lagu bixin karaa qaybta 808 ee Xeerka Adeegga Dibadda ee 1980
- "Lacagta hawlgabka, magdhowga ama kaalmadda la midka ah ee dhaawacyada shakhsiga ah ama cudurada ka imaanaya adeegga firfircoon ee ciidamada qalabka ee waddan kasta, ama Maamulka Qaranka ee Baaskiilada iyo Cilmi-baarista ama Adeegga Caafimaadka Dadweynaha," sida waafaqsan tilmaamaha xadka 13b ee Jadwalka R
Dakhligaaga Guud ee Dakhliga ah
Waxaad ka heli kartaa dakhliga guud ee isbeddelka ee ku yaalla line 37 ee Foomka 1040 ama line 21 ee Foomka 1040A.
Xaddidnaanta Xaddidan ee Dakhliga Guud ah
Haddii ... | Tirada xaddidaadda dakhliga guud ee la xaddiday ... |
Hal | $ 7,500 |
Madaxa qoyska | $ 7,500 |
Qaadashada carmalka (er) oo leh ilmo ku tiirsan | $ 7,500 |
Guur ahaan isqaba | $ 10,000 |
Guur isqaba oo si gooni ah u diiwaangeliya, adigana waad ka dhex nooleyd xaaskaaga ilaa sanadka oo dhan | $ 5,000 |
Ilaha saamiyada xisaabinta waxaa laga soo qaatay Jadwalka R iyo Daabacaadda 524, Lacagta Dadka Da'da ah ama Naafada, IRS.gov.
FIIRO GAAR AH: Sharciyada canshuurtu waxay si isdaba joog ah u beddelaan, waana inaad la tashataa xirfadle canshuur ahaan talooyinka ugu dambeeyey. Macluumaadka ku jira qodobkan looma jeedin sidii talobixin canshuureed oo aanu ahayn bedelka talada canshuureed.