Qiimaha Canshuurta Shakhsiyeed iyo Qeybaha 2014
Guudmarka Maqnaanshaha Canshuurta 2014
Qiimaha canshuur kasta wuxuu khuseeyaa dakhliga gaarka ah ee la yiraahdo canshuurta. Meel walba oo ay gadaaladu bilaabmayso oo ay ku dhammaanayso waxay ku xiran tahay xaaladda canshuur celiyaha canshuur bixiyaha.
Heerka canshuurtu way kala duwanaan karaan iyagoo ku xiran nooca dakhliga. Qiimaha canshuurta caadi ah ayaa lagu dabaqayaa ilaha dakhliga badankooda, laakiin jadwalka qiimaha canshuurta gaarka ahi wuxuu khuseeyaa guulaha raasamaalka ee mudada dheer iyo faa'iidooyinka la aqbalay.
Jaantuska hoose wuxuu muujinayaa sicirka caadiga ah ee canshuurta koowaad iyo qiimaha faa'iidooyinka muddada-dheer iyo faa'iidooyinka xaq u leh ee qaybta labaad. Columarka soo hadhay ayaa muujinaya bilowga iyo dhamaadka canshuurta kasta ee kooxeed ee ayadoo loo eegayo xaalada. Lacagtaas oo dhan waxay ka dhigan tahay dakhligaaga canshuuri karo - wixii ka hartay ka dib goynnada kala duwan iyo canshuur celinta laga jaro.
| Heerarka Canshuurta | Hal | Madaxa Qoyska | Xayeysiisto isqaba | Lahaansho Waalid Ah Laba Qaadasho / Tabaabusheeye | |||||
| Dakhliga caadiga ah | Hantidhowrka Maalgelinta Muddo Dheeraadka ah iyo Dhiirigelinta Takhasusan | Dakhliga la canshuuri karo | Ilaa ilaa | Dakhliga la canshuuri karo | Ilaa ilaa | Dakhliga la canshuuri karo | Ilaa ilaa | Dakhliga la canshuuri karo | Ilaa ilaa |
| 10% | 0% | $ 0 | $ 9,075 | $ 0 | $ 12,950 | $ 0 | $ 9,075 | $ 0 | $ 18,150 |
| 15% | 0% | 9,075 | 36,900 | 12,950 | 49,400 | 9,075 | 36,900 | 18,150 | 73,800 |
| 25% | 15% | 36,900 | 89,350 | 49,400 | 127,550 | 36,900 | 74,425 | 73,800 | 148,850 |
| 28% | 15% | 89,350 | 186,350 | 127,550 | 206,600 | 74,425 | 113,425 | 148,850 | 226,850 |
| 33% | 15% | 186,350 | 405,100 | 206,600 | 405,100 | 113,425 | 202,550 | 226,850 | 405,100 |
| 35% | 15% | 405,100 | 406,750 | 405,100 | 432,200 | 202,550 | 228,800 | 405,100 | 457,600 |
| 39.6% | 20% | 406,750 | - | 432,200 | - | 228,800 | - | 457,600 | - |
Jaantusyada qiimaha canshuurta ayaa sidoo kale lagu kala saari karaa iyadoo la xareynayo xaalada. Jaantuskan wuxuu dhigayaa makaanikada si loo xisaabiyo canshuurta dakhliga federaalka ee hal qof.
| Heerarka Canshuurta caadiga ah ee Xaaladda Halista ah [Jadwalka Caddeynta Canshuuraha X, Qeybta Dakhliga Gudaha ee gudaha 1 (c)] | ||||||
| Haddii dakhliga la canshuuri karo waa: | a | b | c | d | e | |
| Dheeraad ah | Laakiin ma dhaafin | Dakhliga canshuurta ah | Tirada isku dhufashada | Badanaa (a) by (b) | Tirada kalagoynta | Ka jar (d) laga bilaabo (c). Kani waa cashuurta dakhliga federaalka. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 89,350 | × 0.25 | 4,143.75 | |||
| 89,350 | 186,350 | × 0.28 | 6,824.25 | |||
| 186,350 | 405,100 | × 0.33 | 16,141.75 | |||
| 405,100 | 406,750 | × 0.35 | 24,243.75 | |||
| 406,750 | - | × 0.396 | 42,954.25 | |||
Waxaan ku bilaabi doonaa in aan ku ogaanno dakhliga canshuuri ee qofku leeyahay, ka dibna isticmaal labada tiir ee ugu horreeya si loo go'aamiyo taas oo ka dhigan dakhliga cashuurta ee la canshuuri karo. Ka dibna waxaan ka shaqeynaa safka bidix illaa midig marka aan helno safka ku habboon. Ku qor qaddarka dakhliga canshuurta ee xisaabta (a), ka dibna u samee isku dhufushada (c) ugu dambeynna ka dhig isku-jaridda qaybta (e). Tirada natiijada keentay ee (e) waa qadarka canshuurta dakhliga federaalka ee qadarka dakhliga la canshuuri karo ee lagu muujiyay jaantuska (a).
Tusaale ahaan, haddii Desmond uu leeyahay dakhli canshuur ah oo ah $ 100,000, taasi waxay hoos ugu dhacdaa qeybta canshuurta afaraad ee ka bilaabanta $ 89,350 ilaa $ 186,350. Iyadoo loo maleynayo in dakhliga Desmond ee dhan uu ku xiran yahay canshuurta caadiga ah, waxaanu heleynaa canshuurta dakhliga federaalka sidan oo kale:
| Tusaale | ||||||
| Haddii dakhliga la canshuuri karo waa: | a | b | c | d | e | |
| Dheeraad ah | Laakiin ma dhaafin | Dakhliga canshuurta ah | Tirada isku dhufashada | Badanaa (a) by (b) | Tirada kalagoynta | Ka jar (d) laga bilaabo (c). Kani waa cashuurta dakhliga federaalka. |
| 89,350 | 186,350 | $ 100,000 | × 0.28 | $ 28,000 | 6,824.25 | $ 21,175.75 |
Desmond waxaa lagugu leeyahay $ 21,175.75 ee canshuurta dakhliga federaalka ee dakhliga canshuurta ee $ 100,000. Dakhligiisa la canshuuri karo wuxuu ku dhacaa canshuurta 28 boqolkiiba. Dakhligiisa ka sarreeya $ 89,350 waxaa lagu canshuuraa boqolkiiba 28. Inta kale ee dakhligiisa waxaa lagu canshuuraa heerarka hooseeya ee 10, 15 iyo 25 boqolkiiba.
Heerka canshuurta ee saamiga Ormond ama celcelis ahaan waa canshuurkiisa canshuurta laga xisaabiyo, ama 21,175.75 oo loo qaybiyay 100,000: 21.17575. Heerka canshuurtan ee wax ku oolka ahi waa isku dhafka dhammaan qiimaha canshuurta ee dalbaday dakhligiisa.
Waa kuwan sida ay u jebinayso xaaladaha kale ee diiwaangelinta:
| Heerarka Canshuurta caadiga ah ee Madaxa Xaaladda Aqoonsiga Qoyska [Schedule Z Schedule Z, Qodobka Dakhliga Gudaha ee gudaha (b)] | ||||||
| Haddii dakhliga la canshuuri karo: | a | b | c | d | e | |
| Dheeraad ah | Laakiin ma dhaafin | Dakhliga canshuurta ah | Tirada isku dhufashada | Badanaa (a) by (b) | Tirada kalagoynta | Ka jar (d) laga bilaabo (c). Kani waa cashuurta dakhliga federaalka. |
| $ 0 | $ 12,950 | × 0.10 | $ 0 | |||
| 12,950 | 49,400 | × 0.15 | 647.50 | |||
| 49,400 | 127,550 | × 0.25 | 5,587.50 | |||
| 127,550 | 206,600 | × 0.28 | 9,414.00 | |||
| 206,600 | 405,100 | × 0.33 | 19,744.00 | |||
| 405,100 | 432,200 | × 0.35 | 27,846.00 | |||
| 432,200 | - | × 0.396 | 47,727.20 | |||
| Qiimaha Canshuurta caadiga ah ee loogu talagalay filimka guurka ah oo si kaleba u buuxinaysa Xaaladda [Tax Rate Schedule Y-2, Qeybta Dakhliga Gudaha ee gudaha (d)] | ||||||
| Haddii dakhliga la canshuuri karo: | a | b | c | d | e | |
| Dheeraad ah | Laakiin ma dhaafin | Dakhliga canshuurta ah | Tirada isku dhufashada | Badanaa (a) by (b) | Tirada kalagoynta | Ka jar (d) laga bilaabo (c). Kani waa cashuurta dakhliga federaalka. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 74,425 | × 0.25 | 4,143.75 | |||
| 74,425 | 113,425 | × 0.28 | 6,376.50 | |||
| 113,425 | 202,550 | × 0.33 | 12,047.75 | |||
| 202,550 | 228,800 | × 0.35 | 16,098.75 | |||
| 228,800 | - | × 0.396 | 26,623.55 | |||
| Qiimaha Canshuurta caadiga ah ee loogu talagalay xayeysiinta guurka ah ee wadajirka ah iyo u qalmidda Carmalka ama Waalidka [Tax Rate Schedule Y-1, Qodobka Dakhliga Gudaha ee gudaha 1 (a)] | ||||||
| Haddii dakhliga la canshuuri karo: | a | b | c | d | e | |
| Dheeraad ah | Laakiin ma dhaafin | Dakhliga canshuurta ah | Tirada isku dhufashada | Badanaa (a) by (b) | Tirada kalagoynta | Ka jar (d) laga bilaabo (c). Kani waa cashuurta dakhliga federaalka. |
| $ 0 | $ 18,150 | × 0.10 | $ 0 | |||
| 18,150 | 73,800 | × 0.15 | 907.50 | |||
| 73,800 | 148,850 | × 0.25 | 8,287.50 | |||
| 148,850 | 226,850 | × 0.28 | 12,753.00 | |||
| 226,850 | 405,100 | × 0.33 | 24,095.50 | |||
| 405,100 | 457,600 | × 0.35 | 32,197.50 | |||
| 457,600 | - | × 0.396 | 53,247.10 | |||
Jaantusyadani waxay muujinayaan kaliya canshuurta dakhliga caadiga ah. Iyadoo la adeegsanayo jaantuskan ama jaantusyada la midka ah ee laga heli karo daabacaadda IRS 505 , waxaan ku xisaabtannahay in dakhliga canshuur bixiyeyaasha oo dhan ay ku xiran yihiin canshuurta caadiga ah. Isticmaal Warqadda Shaqada 2-7 oo isku dhafan Foomka Shaqada 1-6 si aad u xisaabisid canshuurta haddii aad haysato faa'iido raasumaal oo muddo dheer ah ama faa'iidooyin u qalma.
Qiimaha Canshuurta Kale ee Saameynta 2014
Marka lagu daro cashuurta dakhliga federaalka ee dakhliga caadiga ah, canshuurta soo socota ayaa sidoo kale lagu dabaqi karaa dakhliga shakhsiyeed:
- Canshuurta Lambarka Bulshada oo ah boqolkiiba 12.4 boqolkiiba mushaharka iyo dakhliga iskii u shaqeysta illaa sanadkii oo dhan oo ah $ 117,000
- Canshuurta Medicare ee qiyaas ahaan boqolkiiba 2.9 mushaharka iyo dakhliga iskii u shaqeysta
- Canshuurta Medicare ee dheeraad ah oo ah 0.9 boqolkiiba mushaharka iyo dakhliga iskii u shaqeysto ee ka badan $ 250,000 haddii aad isqabtaan oo aad wada xereeysid, $ 125,000 haddii aad isqabtaan oo aad si xor ah u diiwaangelisid, ama $ 200,000 haddii aad u diiwaangashan tahay sida hal qof, madaxa qoyska, ama ragga u qalma (er).
- Canshuurta ugu yar ee ugu yar (AMT) waa 26 boqolkiiba dakhliga la canshuuri karo ee ka hooseysa $ 91,250 sida lagu celceliyo qawaaniinta AMT, ama boqolkiiba 28 dakhliga canshuurta ee ka sarreeya $ 91,250 haddii aad isqabtaan oo aad si xor ah u xareyso. Dhamaan canshuur bixiyeyaasha kale waxay bixiyaan 26 boqolkiiba dakhliga canshuurta AMT ee ka hooseeya $ 182,500 ama boqolkiiba 28 dakhliga canshuurta AMT ee ka sarreeya $ 182,500.
- Dakhliga maalgashiga netka waa la canshuuraa marka la eego qiyaasta boqolkiiba 3.8 boqolkiiba heerka hoose ee dakhliga maalgashiga netka ama dakhliga guud ee la isku hagaajiyay ee ka soo gala xaddiga soo socda: $ 250,000 oo loogu talagalay caruur u qalma iyo kuwa soo xareeya celinta guurka, $ 200,000 hal filme iyo oo xarig u ah madaxa qoyska, iyo $ 125,000 oo loogu talagalay shakhsiyaadka xaaska leh ee soo gudbiya kala soocida.
- Heerarka canshuurta ee canshurku waxay ku kala duwan yihiin hadba inta ay ku xiran tahay guulaha gaaban ama muddo dheer. Natiijooyinka muddada gaaban waxaa lagu canshuuraa inta caadiga ah ee canshuurta dakhliga. Dakhliga muddada dheer iyo faa'iidada xaq u lahaanshaha ayaa la canshuuraa marka la eego qiimaha soo socda: Eber boqolkiiba haddii dakhliga canshuurta laga dhigo 10 ama 15 boqolkiiba canshuurta canshuurta, 15 boqolkiiba haddii dakhliga canshuurta laga dhigo 25, 28, 33 ama 35 boqolkiiba canshuurta canshuurta, 20 boqolkiiba haddii dakhliga canshuurta ee laga yaabo inuu hoos u dhaco 39.6 marqaati canshuureed, 25 boqolkiiba dib u soo kabashada, boqolkiiba 28 keli uruurinta, iyo 28 boqolkiiba saamiga ganacsiga yaryar oo tayo leh ka dib markii laga saaray.
Sida Loo Isticmaalayo Qiimaha Canshuurta Maran-ka
Shakhsiyaadka waxay isticmaali karaan jadwalka qiimaha canshuuraha siyaabo badan oo lagu caawiyo qorshaynta dhaqaalaheeda. Waxaad xisaabin kartaa inta cashuur ah ee aad bixin doonto dakhliga dheeraadka ee aad kasbatay. Haddii aad ku jirto kaalinta canshuurta 25-boqolkiiba, dakhliga dheeraadka ah waxaa lagu canshuurayaa heerkaas ilaa uu gaaro qiyaasta canshuurta xigta ee 28 boqolkiiba.
Waxaad sidoo kale isticmaali kartaa sicirka canshuurta si aad u ogaatid inta aad ku kaydineyso adoo kordhinaya jar-jaryadaada. Canshuur bixiyaha 28% ee canshuurta canshuurta wuxuu badbaadin doonaa 28 senti oo canshuurta federaalka ah oo loo isticmaalay kharashka canshuurta laga jari karo sida deyn ama ribo .
Xasuuso in mudada kala duwan ee dakhliga kala duwan yihiin canshuuraha kala duwan iyo xilliyada dakhliga ee qiimaha la adeegsanayo waxay ku saleysan yihiin xaaladaada diiwaangelinta. Canshuur bixiye oo qaata $ 48,600 sannadkii iyo faylasha madaxa sanadlaha qoyska ayaa la canshuuri doonaa boqolkiiba 10 qiimaha ugu horreeya $ 12,950 ee dakhliga canshuurta ah iyo 15 boqolkiiba dakhliga canshuurta ee u dhaxeeya $ 12,950 iyo $ 48,600. Madaxa warfaafinta qoyska $ 200,000 sannadkii ayaa ku dhici doona canshuurta 28 boqolkiiba inkastoo qaar ka mid ah dakhligiisa la canshuuro 10 boqolkiiba, 15 boqolkiiba, iyo 25 boqolkiiba.
Heerka canshuurta margaanku waxay la macaamilaan sicirka canshuurta kale, gaar ahaan canshuurta ugu yar ee laga yaabo inay ku riixdo dakhliga canshuurta ka sareeya ama ka tirtira kaydka canshuurta ee noocyada kala-jajabka.
Canshuuraha rasmiga ee rasmiga ee 2014 ayaa waxaa daabacay Adeegga Dakhliga Gudaha ee Nidaamka Dakhliga 2013-35.
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.