Kaliya waa mid ka mid ah shan doorasho xaalad oo fayl ah . Xaaladda xaraynta ayaa go'aamisa qaddarka caadiga ah ee laga jaro iyo canshuurta canshuurta la isticmaalo marka la xisaabinayo canshuurta dakhliga ee federaalka ee sannadka.
- Waad codsan kartaa Xaaladda keliya ee diiwaangelinta canshuur celintaada haddii aad tahay qof aan is qabin ama "aan loo tixgelin" guursan maalinta ugu dambeysa ee sanadka.
- Tan waxaa ka mid ah dadka si sharci ah loo kala tagay ama la furay.
- Qofka waxaa loo tixgeliyaa inuusan isqabin ujeedooyin canshuur ah haddii maalinta ugu dambeysa ee sanadka uusan qofku isqabin qof kale ama uu si sharci ah uga soocay lamaanaha sida furiinka ama go'aanka masruufka gaar ah.
- Sharciga gobolku wuxuu xukuntay in aad isqabtaan ama aad si sharci ah u kala tagtay sida furiinka ama go'aanka masruufka gaar ah.
Shaxda hoose waxay muujineysaa qiimaha canshuurta ee sanadka 2017 loogu talagalay dadka kalida ah.
| 2017 Heerarka Canshuurta caadiga ah ee Xaaladda Halista ah [Jadwalka Caddeynta Canshuuraha X, Qeybta Dakhliga Gudaha ee gudaha 1 (c)] | ||||||||
| Haddii dakhliga la canshuuri karo | a | b | c | d | e | f | g | |
| dhaafsiisan | laakiin aan dhaafin | Dakhliga canshuurta ah | Haa | Ka jar (b) laga bilaabo (a) | Tirada isku dhufashada | Falanqeyn (c) by (d) | Qaddar dheeraad ah | Ku dar (e) iyo (f) |
| $ 0 | $ 9,325 | $ 0 | × 10% | $ 0 | ||||
| 9,325 | 37,950 | 9,325 | × 15% | 932.50 | ||||
| 37,950 | 91,900 | 37,950 | × 25% | 5,226.25 | ||||
| 91,900 | 191,650 | 91,900 | × 28% | 18,713.75 | ||||
| 191,650 | 416,700 | 191,650 | × 33% | 46,643.75 | ||||
| 416,700 | 418,400 | 416,700 | × 35% | 120,910.25 | ||||
| 418,400 | - | 418,400 | × 39.6% | 121,505.25 | ||||
Iskaashiga Guriyeynta ee Diiwaangashan iyo Ururrada Bulshada ayaa loo tixgeliyaa in aan la qabin
- Wada-hawlgalayaasha guryaha ee diiwaangashan waxaa loo tixgeliyaa inay yihiin kuwo aan is qabin, sidaas darteed waxay u baahan yihiin inay soo gudbiyaan hal ahaan.
- Wada-hawlgalayaasha ka tirsan ururada madaniga ah ayaa loo arkaa kuwo aan is qabin, sidaas awgeedna waxay u baahan yihiin inay isku diiwaan galiyaan hal.
- Haddii kale, haddii lamaanaha guriga ee diiwaangashan ama lamaanaha madaniga ah uu leeyahay ku tiirsanaan ku xidhan, lamaanahaasi wuxuu u qalmi karaa inuu diiwaangeliyo madaxa qoyska .
Qodobka Sharciga Dakhliga 2013-17 (pdf), IRS waxay qaadatay jagada, "Ujeedooyinka canshuurta Federaalka, shuruudaha 'xaaska,' 'ninka iyo naagta,' 'ninka' iyo 'xaaska' kuma jiraan shaqsiyaadka (haddii ay jinsiga ka soo horjeeda ama jinsi isku mid ah) kuwaas oo gashaday iskaashi shakhsiyeed oo diiwaangashan, urur madani ah, ama xiriir kale oo toos ah oo la aqoonsan yahay oo lagu aqoonsanayo sharciga gobolka oo aan loo qaadin guurka sida waafaqsan shuruucda gobolkaas, iyo ereyga 'guur' waxaa ka mid ah xiriirka noocan oo kale ah. " ( Waxyaabaha lagu darey. )
Qaar ka mid ah goboladu waxay ubaahan yihiin wada-hawlgalayaasha guriga iyo shakhsiyaadka ka tirsan ururada madaniga ah si ay u soo gudbiyaan canshuur celinta sida haddii ay isqabeen Si kastaba ha noqotee, IRS waxay qaadataa mawqifka wada shaqaynta qoyska iyo ururada madaniga ah ma aha sidii guurka. Sidaa awgeed dadka ku jira shuraako guri oo sharci ah ama ururada bulshada rayidka ah waxay u baahanyihiin inay soo gudbiyaan canshuur celinta federaalka iyadoo la isticmaalayo xaalad xayeysi ah oo aan ahayn dadka aan guursan: mid keliya ama madaxa qoyska.
Intaa waxa dheer, la-hawlgalayaasha guryaha iyo dadka ku jira ururada madaniga ah ee degan gobolka hantida bulshada waxay u baahan karaan inay u qoondeeyaan dakhliga iyo jar-jaryaalka ka dhexeeya lamaane kasta. Tani waxay khuseysaa la- hawlgalayaasha guryaha ee gobollada Washington, Nevada, iyo California .
Fursadaha Kale ee Fayl-galka Waraaqaha loogu talagalay dadka aan is qabin
Dadka aan guursan ee xaqa u leh inay kuxiyaan qof ku tiirsan waxay u qalmi karaan Madaxa Xeerka Aqoonsiga Qoyska.
Madaxa Xaaladda Qoyska wuxuu ku siinayaa heer dhexdhexaad ah oo heer sare ah iyo gaabnaanta canshuurta ee marka la barbar dhigo Xaaladda Halista ee Keli ah.
Dadka carmalka ah ama kuwa nijaasta ah iyo kuwa sheeganaya ilmo ku-tiirsan ayaa u qalmi kara Aqoonsiga Ciddii Fursada / Wajiga Dhalashada . Tani waa xaalad gaar ah oo ku saabsan xornimada labada sano ee ugu horreysa ka dib dhimashada ninkooda / xaaskooda.
Akhris dheeraad ah
- Daabacaadda 501, Ka-dhaafista, Bixinta Istaraatiijiga ah, iyo Xogta Fayl-galka, gaar ahaan qaybta hal-cabista keli ah.
- Daabacaadda 504, Shakhsiyaadka la kala furay ama la kala saaray, gaar ahaan qaybta dadka aan is qabin.
- Daabacaadda 17, Canshuurtaada Dakhliga Fedraalka ah, gaar ahaan qaybta ku yaala hal xaraf oo keliya.
- Xukunka Dakhliga ee 2013-17 (pdf), oo ka hadlaya shuruucda lagu ogaanayo xaaladda guurka lamaanaha isqabta lamaanaha, lamaanayaasha diiwaangashan ee guryaha, iyo dadka ku jira ururada bulshada.
- Canshuurtaada Dakhligaaga JK Lasser , cutubka 1aad.