Istaraatiijiyada canshuurta ee faafinta raasumaalka sanado badan
Faa'iidada muhiimka ah ee istaraatiijiyada iibinta iibinta ayaa faafinaysa dakhli raasumaalka ah waqtiga soo noqoshada.
Iyadoo ku xiran xaaladaha dhaqaale ee qofka, faafinta raasumaalka dakhli soo-noqoshada waqti ka dib waxay keeni kartaa:
- Dakhliga la canshuurayo ee canshuurta qiimo ahaan hooseysa;
- Isku duwidda socodka lacagta ee ka imaanaya iibsadaha iyada oo lacag loo baxayo canshuuraha;
- Ka hortagidda waxyaabo waaweyn oo gaaban oo dakhliga soo gala, dakhliga guud iyo canshuuraha; iyo
- Lacag badan oo aad ufilan si aad dib-u-maal-galisid, kaydiso ama kharashka kugusoo aragto.
Lacagta labaad waxay tahay in iibiyuhu iibsado dulsaar ah deyn iibiyaha-iibsadaha ah ee iibsadaha.
Iibinta rakibaadda waxay u baahan tahay laba arrimood.
- Waxaad ogolaatay inaad iibiso hanti si aad u iibsato adoo bixiya lacag-bixinta waqtiga la soo dhaafay. Ugu yaraan hal bixinta waa in la helaa sanad gudihiis ka dib sanad-sannadeedka cashuurta.
- Waxaad dooraneysaa inaad u soo sheegto sida iibinta iibinta foomka 6252. (Haddii kale, waxaad dooran kartaa inaadan isticmaalin habka iibinta iibinta.)
Sawirka fudud ee fudud
Marka Jorandus (oo aan magaciisa dhabta ah) iibin ganacsigiisa, wuxuu awoodey in uu saameeyo saamaynta canshuurta dhowr sanadood iyadoo la adeegsanayo habka iibinta iibinta.
Ganacsi iibsi waa iibsi oo qofku iibiyo hantida raasumaalka mudo gaaban kadibna ugu yaraan hal lacag ayaa la helayaa sanad kadib iibka. Jorandus, heshiiska qandaraaska wuxuu qeexay in iibsaduhu uu bixin doono 30% qiimaha iibka hore, 40% sanadkiiba, iyo 30% haray laba sano gudahood.
Tani waxay suurtagal ka dhigtay Jorandus inuu soo sheego boqolkiiba 30% raasamaalkiisa sanadka ugu horeeya, 40% sannadka labaad, iyo 30% sannadka saddexaad iyo kan ugu dambeeya. Intaa waxaa dheer, sababtoo ah Jorandus waa inuu sugaa si uu u helo lacagkiisa, iibsaduhu wuxuu dulsaar ku bixiyaa lacagaha labaad iyo saddexaad.
Si loo ogaado haddii Jorandus uu ka fiicnaan lahaa habka iibinta iibinta, waxaan u baahnaan doonaa inaan xisaabino saameynta canshuurta ay noqon doonto 1) haddii uu ku soo wargeliyay guulaha uu gaaray mudadaas marka la barbardhigo 2) hadii uu soo sheego dhammaan guulaha sanadka iibka. Si loo sameeyo isbarbardhigtan, waxaan u baahanahay inaan ogaano waxa daqliga iyo jar-jaryada uu leeyahay sanadahan. Iyo taniyo qaar ka mid ah sanadahaas mustaqbalka, waxaan u baahan karnaa inaan qiyaasno waxa uu mustaqbalka dakhliga iyo jar-jaryada noqon karo. Jorandus wuxuu helayaa $ 100,000 ka iibinta ganacsigiisa, oo laga jaray kharashka $ 10,000, saddex sano ka badan. Plus iibsadaha ayaa bixin doona dulsaarka qaybta labaad iyo saddexaad. Intaa waxaa dheer, Jorandus wuxuu ku qiyaasay inuu heysto qiyaastii $ 36,000 dakhliga caadiga ah sanad kasta marka laga reebo faa'iidada laga iibinayo ganacsigiisa. Uma maleynayo wax lacag ah oo laga jarayo. Hadda waxaan isbarbar dhigi karnaa labo xaaladood oo canshuur ah.
| Muuqaal 1: Sale iibinta | Muuqaal 2: Xulashada iibsiga iibinta | |||||
| Sannadka 1aad | Sannadka 2aad | Sannadka 3aad | Sannadka 1aad | Sannadka 2aad | Sannadka 3aad | |
| Bixinta lacag bixiyaha | 30,000 | 40,000 | 30,000 | 30,000 | 40,000 | 30,000 |
| Boqolkiiba faa'iidada guud | 90% | 90% | 90% | 90% | N / A | N / A |
| Ka faa'iidaysiga muddada dheer ee la canshuuro | 27,000 | 36,000 | 27,000 | 90,000 | -0- | -0- |
| Dakhliga dulsaarka | -0- | 2,000 | 3,000 | -0- | 2,000 | 3,000 |
| Dakhliga kale ee caadiga ah | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 |
| Dakhliga guud ee la hagaajiyay | 63,000 | 74,000 | 66,000 | 126,000 | 38,000 | 39,000 |
| Ka jarista caadiga | -6,200 | -6,200 | -6,200 | -6,200 | -6,200 | -6,200 |
| Ka dhaafida qof ahaaneed | -3,950 | -3,950 | -3,950 | -3,950 | -3,950 | -3,950 |
| Dakhliga canshuurta ah | 52,850 | 63,850 | 55,850 | 115,850 | 27,850 | 28,850 |
| Canshuurta federaalka | 5,821 | 7,771 | 6,721 | 15,271 | 3,728 | 3,878 |
| Dakhliga canshuurta kadib | 57,179 | 66,229 | 59,279 | 110,729 | 34,272 | 35,122 |
| Sicirka canshuurta ee waxtarka leh | 11.01% | 12.17% | 12.03% | 13.18% | 13.39% | 13.44% |
| Heerka canshuurta margarka ee dakhliga caadiga ah | 25% | 25% | 25% | 28% | 15% | 15% |
| Heerka canshuurta margaanyada ee mudnaanta mudada dheer | 15% | 15% | 15% | 15% | 0% | 0% |
| Canshuurta ka badan 3 sano | 20,313 | 22,877 | ||||
| Dakhliga ka dambeeya canshuurta 3 sano kadib | 182,687 | 180,123 | ||||
| Sicirka canshuurta ee celceliska 3 sanadood | 11.84% | 13.26% | ||||
| Xisaabinta iyadoo la isticmaalayo sicirrada canshuurta ee 2014, qadarka caadiga ah iyo ka dhaafida shakhsi ahaaneed. Dhammaan faa'iidooyinka waa muddo dheer. Dakhliga ka dambeeya canshuurtu waa dakhliga guud ee laga jaray canshuurta dakhliga federaalka. Sicirka canshuurta ee wax ku oolka ahi wuxuu la mid yahay canshuurta dakhliga federaalka ee loo qaybiyey dakhli canshuuri ah | ||||||
Aynu ka hadalno labadan xaaladood. Ogsoonow kaliya khilaafyada kaliya ee aanu cabirayno waa marka faa'iidooyinka la canshuuri karo lagu daro dakhliga - ama ay sii faafaan saddex sano ka dib marka la eego habka iibinta (marxaladda 1) ama dhammaantood markiiba haddii macmiilku doorto (dhacdo 2). Dhamaan dakhliga kale ee soo gala iyo jar-jaryada ayaa ah mid isku mid ah labada udhaxeeya. In ka badan seddex sano, Jorandus wuxuu bixinayaa qiyaastii $ 20,313 canshuurta dakhliga federaalka ee ku saabsan habka iibinta iibsiga marka la barbar dhigo bixinta $ 22,877 haddii uu doorto oo uu ku wargaliyo dhammaan guulaha uu gaadhay sannadka iibka. Taasi waa kaydka canshuurta $ 2,564 ah ee loo isticmaalo habka iibinta iibinta. Taasi waa lacag dheeraad ah Jorandus wuu isticmaali karaa si uu u badbaadiyo ama u isticmaalo sida uu u arko taam.
Marka la dhiso dhacdo sidan oo kale ah, waxaa muhiim ah in la qabto dhammaan macluumaadka ku haboon ee ku saabsan canshuurta hadda iyo kuwa mustaqbalka.
Dad kala duwan ayaa loo saari doonaa siyaabo kala duwan oo ku saleysan kala duwanaanshaha xaaladaha maaliyadeed. Sidaa daraadeed wax-qabadka la qabtay iyo canshuurta loo xisaabiyay xaaladaada way ka duwanaan kartaa sawirka sahlan ee kor lagu soo bandhigay. Sidaa daraadeed aan ku qodno faahfaahintan, markaa waad ogtahay waxa raadinaya.
Sawirka Big: Waqtiga Dakhliga
Marka la eego qaabka iibka iibinta, faa'iidooyinka canshuuraha ayaa la bixiyaa sanado badan. Gain waxaa lagu qiyaasaa hal mar (iibka guud ee lagu iibsado qarashka iibka ah ee qarashka iibka ah) oo lagu muujiyay boqolkiiba faa'iido guud. Boqolkiiba sidan ayaa lagu dabaqayaa lacag kasta marka la helo. Hanti waxay ku jirtaa dakhliga sannadkii kasta oo iibiyuhu ka helo iibsadaha. Intaa waxaa dheer, iibsadaha wuxuu bixiyaa dulsaar si uu u magdhabiyo iibiyaha si uu u sugo lacagta. Kantaroolka ayaa si gooni gooni ah loo canshuurayaa inta caadiga ah ee canshuurta. Lacagta waxaa lagu canshuuraa midba midka gaaban ama muddada dheer, iyada oo ku xidhan haddii hanti ahaan hoosta laga dhigo hal sano ama ka yar (muddo gaaban) ama la qabto muddo ka badan hal sano (muddo dheer). Horumarka muddada dheer waxaa lagu canshuuri karaa eber, 15%, ama 20%. Horumarka mustaqbalka fog waxaa sidoo kale lagu qaadi karaa 3.8% kharashka dakhliga saafiga ah ee loogu talagalay shakhsiyaadka dakhliga sare leh.
Waxyaabaha Laga Yaabo Inay Daawadaan
Nidaamka iibinta iibintu waa aasaas ahaan xilliga dakhliga. Miyay tahay inaan ku faafinno dakhliga sanadaha badan? Ama qaadashada canshuurta oo dhan hal mar? Jawaabta "saxda ah" waxay ku xiran tahay waxyaabaha gaarka ah ee xaaladdaada dhaqaale.
Istaraatiijiyada canshuurta, iibinta iibsigu waxay ku saabsan tahay maareynta canshuurta canshuurta ee khuseeya dakhliga ku soo gala raasumaalka. Lacagta rakibida ayaa sidoo kale loo isticmaali karaa si loo maareeyo saameynta kale ee canshuurta. Tusaale ahaan, faafinta dakhliga ka soo baxa sanado badan waxay caawin kartaa qofku maareeyo dakhliga guud ee la isku habeeyey, taas oo muhiim u noqon karta u qalmidda canshuuraha ama canshuurta canshuurta ee ku saleysan dakhliga. Tusaale ahaan, haynta dakhliga hoose ee qadar go'an ayaa ka caawin karta in laga fogaado caymiska Medicare Qeybta B ama wuxuu ka caawin karaa qofka inuu dakhligooda ku hayo inta ka dhiman halkaasoo kharashyada laga jaray.
Kordhinta dakhliga iyada oo la soo sheegayo faa'iido weyn oo raasumaal ah hal sano ayaa suuragal ah:
- Riix dakhliga caadiga ah ee canshuurta sare ee canshuurta;
- Rakaabka riixaya dakhliga soo gala canshuurta sare ee canshuurta;
- Natiijada faa'iido dheeraad ah ee Lambarka Bulshada ee la xiriira canshuurta;
- Iska yaree ama ka tirtirka jar-jaryada la jarjaray oo ku salaysan dakhliga, sida deynka dulsaar ee ardayga, dulsaar gaaban , & ka- reebitaan shakhsiyeed ;
- Iska yaree ama tirtir inta inta la bixin karo Roth IRA ama Kaarka Waxbarashada Coverdell ;
- Iska yaree ama tirtira dhibcooyinka canshuurta ee lagu salaynayo dakhliga, sida canshuur celinta canshurta kaalmada , deynka waxbarasho ee nolosha ama cashuurta canshuurta ee ilmaha ;
- Kicin ama kordho canshuurta dakhliga maal gashiga ;
- Kicin ama kor u qaado canshuurta ugu yar ;
- Medicare Qaybta B ee caymiska waa la kici karaa.
Taa bedelkeeda, faafinta dakhliga ka baxsan sanado badan ayaa suuragal ah:
- Caawinaad ka dhigo dakhliga ku jira qiyaasta canshuurta ee la doonayo;
- Ka caawi inaad hayso dakhli raasumaal ah oo ku soo gala boqolkiiba eber ama boqolkiiba 15%;
- Natiijada yar ee macaashka Lambarka Bulshada ee laga yaabo inay canshuur qaaddo;
- Ka caawi inaad haysan karto dakhligaaga si aad u qaadato qadar dhan oo ah dulsaar bixinta ardayga, dulsaar garayn, shakhsiyaadka ka reeban, ama lacagaha kale ee laga jaro;
- Ka caawi inaad hayso dakhli kala duwan si aad u qaadato canshuur celinta canshurta, ama canshuuraha kale ee cashuuraha;
- Iska ilaali ama yaree saameynta ay leedahay canshuurta dakhliga maal gashiga;
- Iska ilaali ama yaree saameynta canshuurta ugu yar;
- Iska ilaali ama yaree saameynta Medicare Qaybta B sare.
Hadda, kuwani waa natiijooyinka ugu dambeysa. Macaashkaasi wuxuu ku yimaadaa iyadoo la maareynayo heerarka dakhliga iyo in la eego sida heerarka kala duwan ee dakhliga ay u dhalinayaan saameynta canshuurta ee kala duwan. Markaad dhisayso qorshaha canshuurtaaga gaarka ah, hubi inaad gartid dhamaan noocyada dakhliga, noocyada kala-jiidashada, noocyada canshuuraha, iyo noocyada canshuur-celinta ee ku habboon xaaladdaada. Si kale haddii loo dhigo, waxaan isku dayeynaa inaan xallino xujada halkan iyadoo la eegayo sida heerka dakhliga uu ula macaamilo qaybaha kale ee canshuur celintaada.
Faafaahinta
- Si aad ugu qalanto iibinta iibsashada: iibiyuhu wuxuu iibiyaa alaab iibiyaha oo iibiyaha ugu yaraan hal bilo bixiyaa sanad kadib iibka.
- Canshuur bixiyayaashu waxay dooran karaan inayan isticmaalin habka iibinta iibinta iyada oo ay ku jirto dhammaan faa'iidooyinka dakhli ee sanadka iibka. Doorashadan waa inay noqotaa mid ansax ah, canshuur celinta waa in lagu xereeyaa taariikhda ugu dambeysa ee soo noqoshada, oo ay ku jiraan kordhinta.
Habka iibka iibinta looma isticmaali karo xaaladaha soo socda:
- Hantida lagu iibiyo khasaaraha. Ka warbixi dhammaan khasaarinta gebi ahaanba sanadka iibka.
- Iibsiga iibka ee habka caadiga ah ee ganacsiga, xitaa haddii macaamiisha ay bixiyaan baayacmushtarka sanadka dambe.
- Iibsiga hantida shakhsi ahaaneed ama hantida hantida ah ee ganacsatada, xitaa haddii hantida lagu iibiyo qorshe qaybinta. (Si kastaba ha noqotee, waxaa jira wax ka reeban iibiyeyaasha waqti-wadaag iyo hoyga degaanka. Fiiri faafaahinta 537.
- Iibinta kaydka, bondska iyo kaydka kale ee maalgashiga.
La soco waxaa jira qawaaniin gaar ah:
- Markaad iibiso hanti laqabatimay qof qof la xidhiidha,
- Marka la iibiyo hantida la isku halleyn karo iyo qiimo-dhaca waxaa loo baahan yahay in dib loo soo celiyo,
- Markaad beddesho hantida caynkaas oo kale ah oo lagu bixiyo lacagaha,
- Marka qiimaha iibka ah ee iibka ahi ay ku xiran tahay dhacdooyinka mustaqbalka,
- Marka lagu iibiyo hantida badan oo ka mid ah iibka hal-xayawaan,
- Haddii dulsaarka dulsaar la'aanta ah laga saaro qandaraaska iibka,
- Haddii qoraalka rakibidda lagu iibiyo ama la wareejiyo, ama
- Haddii iibiyuhu dib u soo celiyo hantida,
Eeg Daabacaadda 537, bogga internetka ee IRS, si faahfaahin qoto dheer looga dhigo sharciyadan gaarka ah.
Tusaalooyin
Inkasta oo liistadan aysan aheyn mid dhamaystiran, waa xaaladaha ay canshuur bixiyeyaashu doonayaan inay ka fikiraan iibinta hantida raasumaalka iyadoo la adeegsanayo iibinta iibinta.
- Iibinta hantida maguurtada, ma jirto wax deyn ah oo ku saabsan hantida, iyo iibiyuhu wuxuu diyaar u yahay inuu maalgeliyo iibsadaha. Tani waxay abuuri kartaa dakhliyada dakhliga sanadaha badan ee iibiyaha.
- Ku iibinta ganacsi ama hanti ganacsi oo weyn.
- Macaashka weyn ee raasumaalka ah ayaa riixi doona canshuur bixiyaha inta ka dhiman muddada 20% ee raasamaalka uu ku guuleeysto canshuur celinta ama canshuurta dakhliga maal gashiga.
- Dakhli weyn oo raasumaal ah ayaa ka dhigaya canshuur bixiyaha mas'uulka ka ah bixinta kharashyada Medicare Qeybta B sare
Waxyaabaha Tixraaca
- Daabacaadda 537, iibinta iibsiga (IRS.gov)
- Foomka 6252 (oo ay ku jiraan tilmaamaha, pdf, IRS.gov)
- Daabacaadda 550, Dakhliga Maalgelinta iyo Kharashaadka (IRS.gov)
- Daabacaadda 544, Guryeynta iyo Qalabaynta Hantida (IRS.gov)