Waxyaabaha ugu muhiimsan ee qodobada muhiimka ah ee saameeya shaqsiyaadka
Qoraal buuxa : HR 2029 on Congress.gov.
Saamaynta miisaaniyadda : Waxay hoos u dhigtaa dakhliga federaalka $ 621.951 bilyan mudo toban sano ah laga bilaabo 2016 ilaa 2025 (Guddiga Wadajirka Canshuurta, JCX-143-15, pdf).
Faahfaahin faahfaahsan : Guddiga Wadajirka Canshuurta, JCX-144-15, pdf.
| Qodobbada Canshuurta ee Shakhsi ahaaneed | ||
| Faa'iidooyinka | ||
Macaashka daryeelka caafimaadka ee shaqaalaha dawladda | Beddel | 12/18/2015 iyo horey u socoshada |
Gargaarka gaadiidka dadweynaha iyo faa'idooyinka baarkinka | Nidaamka joogtada ah | 2015 iyo horay u socotay |
| Dakhli | ||
Ka noqoshada dakhliga deynta ee degaannada aasaasiga ah | Kordhay isbedelka | illaa 2016 |
Macaashka ay helaan dadka ajnebiga ah ee aan deganayn | Joogta | 2015 iyo horay u socotay |
Ka-reebista lacagaha laga helo barnaamijyada kulliyadaha shaqada | Cusub | 2016 |
Ka reebista dakhliga guud ee qaddarka qaarkood ee ay helaan shaqsiyaadka khaldan | Cusub | dhammaan sanadaha canshuurta |
Kala saarista 100% korodhka saamiyada ganacsiga yar yar | Joogta | 2015 iyo horay u socotay |
Xirfadaha akadeemiyada tacliinta ee ku haboon | Kordhin | illaa 2016 |
| Ka jarida | ||
Gacan-siinta faa'iido-u-helidda hantida hantida ee hantida hantida ah ee loo sameeyey ujeedooyinka ilaalinta | Joogta | 2015 iyo horay u socotay |
Kharashka bixiyaha baraha | Joogta ah isbedel | 2015; Isbedelada bilaabmaya 2016 |
Lacag-bixinta caymiska deyn bixinta | Kordhin | illaa 2016 |
Canshuurta iibka iibinta | Joogta | 2015 iyo horay u socotay |
Lacagta xisaabinta iyo jar-jaryada | Kordhin | illaa 2016 |
| Heerarka | ||
Gaadiidka kale ee gawaarida ku shaqeeya deyn bixinta canshuurta hantida | Kordhin | illaa 2016 |
Canshuurta cashuurta ee Maraykanka | Joogta ah isbedel | |
Canshuurta canshuurta cunugga | Joogta ah isbedel | |
Deynka gawaarida birta ah | Kordhin | illaa 2016 |
Canshuur celinta dakhliga shaqeeya | Joogta ah isbedel | |
Caymiska canshuurta mootada korontada | Kordhin | illaa 2016 |
Lambarka Aqoonsiga Loo-shaqeeyaha looga baahan yahay Lacagta Canshuuraha ee Fursadaha Maraykanka | Cusub | bilawga 2016 |
Caymiska canshuurta hantida aan ganacsiga ahayn | Kordhin | illaa 2016 |
Ka-hortagga sheegashooyinka dib-u-celinta ee Dakhliga Shaqada Dakhliga Lagu Helo, Canshuurta Lacageed ee Ilmaha (Child Tax Credit) | Cusub | 12/18/2015 iyo horey u socoshada |
| Qorshaha Caymiska Caymiska-Ciyaaraha | ||
Qaybinta IRA-da deeqsinimada leh | Joogta | |
Qaybinta hawlgabka xilliga hore ee waraaqaha nukliyeerka, Booliiska Capitol ee Mareykanka, Booliska Sare, iyo wakiillada gaarka ah ee amniga diblomaasiyadeed | Beddel | 2016 |
Bixinta shuruudaha degenaanshaha barnaamijyada aqoonta leh ee ABLE | Isbedelada | 2015 |
Qadarka lacag bixinta qaarkood ayaa bixinaya | Isbedelka dhabta ah | 2014 |
Xayiraadaha ayaa laga ogolyahay qorshooyinka hawlgabka kale galay xisaabta hawlgabka SIMPLE | Beddel | 12/18/2015 iyo horey u socoshada |
Qaybta 529 qorshooyinka kaydka jaamacadda | Isbedelada | 2016 |
| Nidaamka IRS | ||
Ka-hortagga kordhinta wakhtiga ururinta canshuuraha xubnaha xubnaha Ciidanka Qalabka ee isbitaal la dhigay oo ka dhashay dhaawacyada aagga dagaalka | Beddel | dhammaan sanadaha canshuurta |
Nidaamyada bixinta Nambarada Aqoonsiga Canshuuraha ee Qofka | Cusub | 12/18/2015 iyo horey u socoshada |
| Ganaaxyada Canshuur-bixiyeyaasha Shakhsi ahaaneed | ||
Ciqaabta sababtoo ah darajooyinka la soo celin karo ee aan habboonayn | Isbedelada | 12/18/2015 iyo horey u socoshada |
Xannibaadyada ku saabsan canshuur bixiyeyaasha oo aan si haboon u sheegin dhibcaha sanadka ka horreeya | Cusub | bilawga 2016 |
| Ganaaxyada Canshuurta Xirfadaha | ||
Cadaaladda Macaashka Lacagta Canshuurta ee Child Tax Credit iyo Canshuur Celinta Canshuurta Maraykanka | Cusub | bilawga 2016 |
Cadaadiska diyaargarawga deynta ah ee ku lug leh dhaqdhaqaaq aan fiicneyn ama dhaqso ah | Isbedelada | 12/18/2015 iyo horey u socoshada |
Soo koobitaan deg-deg ah oo ku saabsan Qodobka Canshuuraha ee Shakhsi ahaaneed
Dheefaha Shaqaalaha
Faa'iidooyinka daryeelka caafimaadka ee shaqaalaha dawladda: Qorshayaasha caafimaadka iyo shilalka ee shaqaalaha dawladda ayaa isticmaali kara ururada ka-faa'iideystayaasha ah ee ka-faa'iideystayaasha ah sida noocyada kalsoonida caafimaad bixinta lacag-bixinta canshuur-dhaafka ee daryeelka caafimaadka marka lagu daro hay'adaha sharci-dejinta ee sharci-dejinta ama hay'adaha ku-meel-gaadhka ah ee helay canshuur- xukunka ka baxsan IRS. Wax ku ool ah dib u bixinta wixii ka dambeeya Diseembar 18, 2015.
Caymiska gaadiidka dadweynaha iyo baarkinnada : Sannadka canshuurta 2015 iyo horay u socota, lacagta ugu badan ee canshuur-la'aanta ah ee loogu talagalay gaadiidka dadweynaha, gawaarida iyo dhigashada baarkinka waxaa lagu qoondeeyey $ 175 bishii. Markii hore, waxaa jiray farqi u dhexeeyay: $ 100 ugu badnaan bishii oo loogu talagalay faa'iidooyinka gaadiidka dadweynaha iyo qaadashada iyo in ka badan $ 175 ugu badnaan bishii ee faa'iidooyinka baarkinka.
Diidmada Dakhliga
Ka noqoshada dakhliga dakhliga ee guryaha asaasiga ah : La sii wado illaa 2016 iyadoo wax laga badalayo.
Sida ku qeexan xeerkan, canshuur bixiyeyaashu waxay ka saari karaan dakhligooda ujeedooyinka canshuurta federaalka illaa $ 2 malyan oo deyn ah oo ku salaysan guryahooda asaasiga ah kaas oo la cafiyey ama ay bixiyeen deyn bixiyahooda (sida iyada oo loo marayo habsocodka la wareegida). Isbedelka: Canshuur bixiyeyaasha ayaa weli ka saari kara deynta denbi-dhaafka ka dib 2016 illaa iyo inta canshuur bixiyaha iyo dayn-bixiyuhu galay heshiis qandaraas ah oo lagu joojinayo deynta ugu dambeyn Diisambar 31, 2016.
Ka-reebista lacagaha laga helo barnaamijyada kulliyadaha shaqada: Bilaabidda sannadka 2016, ardaydu waxay ka saari karaan lacagaha guud ee dakhliga ee laga helay barnaamijka adeega barashada-shaqada ee ardayda oo ay maamusho kulliyadda shaqada. Barnaamijka shaqada-barashada-shaqada-loo-baahan yahay waxaa looga baahan yahay inuu u qalmo daaweynta canshuur-dhaafka.
Ka-reebista dakhliga guud ee qadar gaar ah oo ay helaan shaqsiyaadka khaldan ee khalad ah: Qeybta cusub ee 139F waxay bixisaa lacagtaan sababtoo ah qof si khalad ah loogu xiray dambi aan la geynin waa laga reebay cashuurta dakhliga. Si qofku u qalmo, waa in qofku lagu xukumay dembi ciqaabeed sida ku qoran sharciga federaalka ama gobolka, qofkuu u adeegay dhammaan ama qayb ka mid ah xabsigooda, oo la cafiyay, la siiyey amar cafis ama amnesty sababtoo ah qofku wuxuu ahaa mid aan waxba galabsan, ama xukunkii dib loo rogay ama ka dib markii ay maxkamad cusub qaadatay. Ka-saariddu waxay wax ku ool u tahay bilawga sanadka 2016-ka iyo dib-u-celinta dhammaan sanadaha hore ee canshuurta. PATH waxaa ka mid ah ka reebitaan khaas ah 3-sano ee xeerarka xadidan ee canshuur celinta kuwaas oo u oggolaanaya inay saameyn ku yeeshaan shakhsiyaadka inay fayl-gareeyaan dib-u-soo-celin iyo dalabaad dib-u-celin canshuurta dheeraadka ah haddii codsiga magdhawga la soo gudbiyo ka hor Diseembar 18, 2016.
Ka saarida boqolkiiba 100% saamiyada ganacsiga yaryar: Si joogto ah loogu kordhiyo canshuuraha 2015 iyo soo gudbin.
Hantida raasumaalka ee ganacsiga yar yar ee ganacsiga ee shirkadda C ayaa si buuxda looga reebay canshuurta dakhliga federaalka haddii maalgashaduhu hayso saamiyada muddo ka badan shan sano.
Xidhiidhada akadeemiyadda ee la aqoonsan yahay: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016. Ilaa $ 400 malyan oo ah dammaanadda akadeemiyada akadeemiyadda ayaa loo oggol yahay in la bixiyo sannad kasta.
Ka jarida
Miisaaniyadda bixinta ee barbaariyaha : PATH wuxuu sameeyaa saddex isbeddel oo ku saabsan sicirka kor ku xusan ee kharashka waxbarashada. Marka hore, waxay si joogto ah u dhejisaa ka-jarista. Kala jarashadu waxay dhacdey dhamaadkii sannadka 2014. Kharashka waxbarashada ee kharashka ayaa la helayaa sannadka canshuurta 2015 iyo horey u socota. Marka labaad, laga bilaabo sanadka 2016-ka, $ 250 xaddidan ka-dhimashadan waxaa lagu xisaabtami doonaa sicir-bararka. Sidoo kale laga bilaabo 2016-ka, barayaashu way ka jari karaan koorasyada horumarinta xirfadaha marka lagu daro sahayda fasalka.
Lacagta xisaabinta iyo ka jarista sicir-bararka : kordhinta xisaabaadka sanadka 2015 iyo 2016.
Caymiska ceymiska ee ceymiska : Kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016. Sida ku qeexan shuruudahan, shakhsiyaadka waxaa ku jiri kara kharashka ceymiska guryaha ceymiska sida qayb ka mid ah dulsaar deynta.
Canshuurta iibinta iibinta : Tiradani waxay ka dhimantay dhamaadka sanadka 2014. PATH waxay dib u soo celinaysaa canshuurta iibka sanadka 2015-ka iyo ka dhigista joogtada ah. Qaybaha kala duwan waxay doortaan inta u dhaxaysa sareeya gobolka iyo cashuurta dakhliga ee degaanka ama canshuuraha gobolka iyo gobolka.
Xeerka Gaarka ah ee Lacagaha Gargaarka ee Sameeynta Guryaha Reer Miyiga ah ee loogu talagalay Ujeedooyinka Ilaalinta: Qaanuunkan gaarka ahi wuxuu dhacayey dhamaadkii sanadka 2014, waxaana PATH hadda u dhigayaa sharcigan si joogto ah. Waa wax ku oolka canshuurta sannadka 2015 iyo horay u socota. Qodobkan gaarka ah, canshuur bixiyaha waxaa loo oggol yahay inuu qaato sicir-dhimista sadaqada (qiimaha suuqa caddaalad ah, illaa 50% ee dakhliga guud ee la isku habeeyey) si loogu bixiyo dhammaan ama qayb ka mid ah hantida dhabta ah sadaqo u qalma ee ujeedooyinka ilaalinta. Qiimaha xad-dhaafka ah ee ku-deeqidda, ee ka badan 50% ee xadka dakhliga guud ee la soo hagaajiyay, ayaa la qaadaa ilaa 15 sano. Maqnaanshaha qaanuunkan gaarka ah, deeqda ilaalinta ayaa ku koobnaan laheyd 30% oo ah dakhliga guud ee la isku dheelitiray muddo 5 sano ah.
Canshuurta Canshuurta
Canshuurta canshuurta fursadaha American : Asal ahaan ku meelgaar ah oo lagu beddelay deyntii Hope, deynka fursada Maraykanku waxaa la qorsheeyey inuu dhaco dhammaadka 2017. PATH ayaa ka saareysa taariikhda dhicitaanka, taasoo fursad u siinaysa Maraykanka fursadda joogtada ah ee canshuurta canshuurta. Ma jiro wax isbeddel ah oo la sameeyey: sida loo helo xisaabinta fursadaha Maraykanku iyo kuwa u qalma in ay isku mid noqdaan.
Lambarka Aqoonsiga Loo-shaqeeyaha ee looga baahan yahay Canshuur Caddeynta Fursadaha Maraykanka: Shakhsiyaadka waa inay ku jiraan lambarka aqoonsiga loo-shaqeeyaha ee hay'adda ay ka soo qaybgaleen (kuwaas oo lagu soo sheegay foomka 1098-T) marka ay dalbanayaan credit canshuurta fursadaha Maraykanka. Isbedelkan wuxuu waxtar u yahay sanadka 2016-ka iyo horay u socdey.
Canshuurta canshuurta cunugga : Waxaa jira laba hab oo lagu xisaabinayo qaybta la soo celin karo ee canshuurta canshuurta ee ilmaha. Mid ka mid ah habka wuxuu cabiraa dakhliga qofka shaqeeya ee ka sarreeya $ 3,000 oo ku dhufo 15 boqolkiiba. $ 3,000 oo doolar ah ayaa asal ahaan asal ahaan ku-meelgaar ah sanadihii 2009 ilaa iyo 2017 min $ 10,000. PATH waxay samaysaa xuduudaha $ 3,000 oo joogto ah, qadarkan bilawga ah looma baahna sicir bararka.
Canshuur celinta canshuurta dakhliga : PATH waxay sameeyaa laba isbeddel oo ah dakhliga soo gala dakhliga. Marka hore, waxay si joogto ah uga dhigtaa Dakhliga Shaqada ee Dakhliga Shaqada ee Dheeraad ah ee loogu talagalay qoysaska leh saddex ama kabadan tiirsane. (Qodobkaas waxaa la qorsheeyay in uu dhaco dhammaadka 2017.) Marka labaad, waxa ay si joogto ah u qaadataa marxaladda sare ee marxaladaha kala-guurka ah ee lamaanayaasha isqaba oo wada jir ah.
Ka-hortagga sheegashooyinka dib-u-celinta ee Dakhliga Shaqada Dakhliga Lagu Helo, Lacagta Canshuurta Lacageed ee Carruurta, iyo Fursadaha Caawinta Maraykanka ee Fursadaha: Faa'idada canshuur celinta la xareeyay Diseembar 18, 2015. Shakhsiyaadka ma dalban karaan EITC, CTC, ama AOTC qof kasta (haddii ay naftooda ama qof ku tiirsan ) ee haysta SSN, ITIN, ama ATIN oo la bixiyay ka dib taariikhda la filayo ee soo gudbinta soo celinta.
Dakhliga canshuurta hantida ganacsiga : Caymiska canshuurta hantida : waa loo dheereeyey sanadka 2015 iyo 2016. Canshuurta sannadka 2016, daaqadaha, dusha sare, iyo albaabada waxay u baahan doonaan inay buuxiyaan shuruudaha Energy Star 6.0 si ay ugu qalmaan creditka.
Gaadiidka kale ee gawaarida rakibidda deynta canshuurta hantida: waxaa loo dheereeyay sanadka 2015 iyo 2016.
Qaadashada canshuurta mootada korontada: waa loo dheereeyey sanadka 2015 iyo 2016. Canshuurtan canshuurtu waxay dhamaatay dhammaadkii sannadka 2013, oo aan dib loo cusbooneysiinin sannadka canshuurta 2014. Ku sii kordhinta waxay quseysaa mootooyinka korontada. Canshuurta canshuurta ee loogu talagalay gawaarida korontada ah ee saddexda gawaarida ah lama cusbooneysiin.
Dakhliga gawaarida moobiilka: waxaa loo dheereeyay sanadka 2015 iyo 2016.
Canshuur celinta Calaamadaha Caymiska ah
Qaybinta IRA-da deeqda leh : Si joogto ah loo kordhiyey. Qodobadani waxay dhaceen dhamaadka sanadka 2014. PATH waxay soo nooleeysaa qaybinta sadaqo bixinta ee sannadka 2015 iyo horeyba. Iyadoo loo eegayo dhiirigelintan, dadku waxay si toos ah ugu deeqaan samafal ka timaada dhaqdhaqaaqa dhaqaalaha shaqsiyeed (IRA) ama Roth IRA. Qaybinta sadaqo bixinta ayaa laga reebay dakhliga guud, taasoo la micno ah shakhsiyaadka kuma jiraan qiimaha caddadka la bixiyay iyagoo qayb ka ah dakhligooda. Isla calaamaddan, qaybinta sadaqo-bixinta aan loo qoondeeynin looma sheegin iyada oo qayb ka ah shakhsiyaadka laga jaray. Qaybinta sadaqo bixinta ayaa loo xisaabiyaa si ay u buuxiso qiyaasta ugu yar ee loo baahan yahay ee sanadka.
Qeybinta hawlgabka xilliga hore ee waraaqaha nukliyeerka, Booliiska Capitol, Maxkamada Sare ee Qaranka, iyo wakiillada gaarka ah ee amniga diblomaasiyadeed: noocyada shaqaalahaan ayaa laga yaabaa in ay ka qeyb qaataan faa'iidooyinka dawlada ee lagu qeexay ama qorshaha hawlgabka ee loo qoondeeyey iyada oo aan loo eegin 10% haddii shaqaaluhu kala tago adeega ka dib da'da 50 jir. Tani waa ka reebban tahay xeerka guud ee shakhsiyaadka ka soo jeeda qorshahooda hawlgabka ka dib markay gaaraan da'da 55 iyo kala qaybinta adeegga. Bilaabidda sanadka 2016 ee waxtarka leh.
Bixinta shuruudaha degenaanshaha barnaamijyada aqoonta leh ee ABLE : Labo isbeddel, waxay wax ku oolayaan sannadka canshuurta 2015 iyo horayba u socdaan. (1) PATH waxa ay tirtiraysaa shuruudaha xisaabaadka ABLE-da in la dejiyo isla gobolka halka qofka mulkiilaha ahi yahay degane. (2) PATH waxay u ogolaataa soo-celinta ka soo kabashada qaybta 529 qorshayaasha kaydka jaamacadda iyadoon la jabin, illaa heerka xadka ee ABLE-ga. Soo-celinta xad-dhaafka ah waxaa lagu daraa dakhliga guud ee qofka sameeynaya qaybinta.
Qadarka lacag bixinta qaarkeed ee xadidan: Qaar ka mid ah qaybinta qaybo ka mid ah qorshooyinka waxtarka ee loo qoondeeyey shaqaalaha hawada ayaa lagu soo rogi karaa iyada oo aan cillad canshuureed lahayn IRA dhaqameed. Dib u soo kabasho ilaa 2014.
Ka dib marka la dhameeyo labada sano ee soo socda taariikhda qofka shaqaalaha ah ee ka qayb galay SIMPLE IRA , shaqaalaha ayaa laga yaabaa inay lacag ka soo qaataan qorshayaasha hawlgabka kooxeed (sida 401 (k) qorshayaasha) iyo IRA-da dhaqameed ee IRA-da. Wax ku ool ah baddalaadda ka dib Diseembar 18, 2015.
Qaybta 529 qorshooyinka kaydka jaamacadda : 3 isbeddel. (1) caddayn qalabka kombiyuutarka, qalabka kombiyuuterka, software, helitaanka internetka iyo adeegyada la xidhiidha oo keliya haddii qalabka, barnaamijyada ama adeegyada loo isticmaalo ugu horreyntii ka faa'iideystaha muddada sannad kasta ee ka-faa'iideystaha lagu diiwaangeliyey hay'ad waxbarasho oo u qalma. (2) Wuxuu ka digayaa qawaaniinta bixinta xisaabaadka in xisaabiyeyaashu ay isugu uruuriyaan ujeedooyinka xisaabinta qadarka qaybinta ee ku jira dakhliga canshuur bixiyaha. Hantidhawrka ayaa hadda lagu xisaabiyaa saldhigga qaybinta qaybinta halkii ay ka ahaan lahayd wadar ahaan. (3) Sharciga cusub: haddii ka-faa'iideyste loo qoondeeyey inuu helo dib-u-celin kharashyada tacliinta sare, wixii qaybin ah oo loo isticmaalay in lagu bixiyo kharashka dib loo soo celiyay laguma salaynayo canshuurta haddii ka-faa'iideystuhu dib-u-dhigo qadarka lacageed ee 529 qorshe 60 maalmood gudahood helitaanka lacag celinta. Wax ku oolka canshuurta sannadka 2015 iyo horay u socota.
Nidaamka IRS
Ka-hortagga mudada ururinta canshuurta xubnaha xubno ka tirsan Ciidamada Qalabka ee cusbitaalka la dhigey ka dib dhaawacyada aagga dagaalka: Sida caadiga ah IRS waxay leedahay 10 sano oo canshuur laga soo bilaabo taariikhda qiimaynta. Muddada 10-sano ah ayaa la kordhin karaa. Gaar ahaan, muddadan 10-sano ah ayaa la kordhiyaa muddada qofku uu ku jiro hawlgal firfircoon oo ka socda aag dagaal oo loogu talagalay 180 cisho kadib dhammaadka waajibaadkooda firfircoon. Sharcigan cusub ayaa caddaynaya in haddii qofku isbitaal la dhigo sababtoo ah dhaawacyo ka soo gaarey aagagga dagaalka, mudada gaaban ee isbitaal dhigashada oo ka baxsan muddada udubdhexaadka ah iyo 180 maalmood ma sii dheeraynayo 10ka sano ee xeerarka xaddidan ee ururinta. Qodobadani waa mid waxtar leh oo dib-u-dhac ah.
Nidaamyada cusub ee soo saara Lambarrada Aqoonsiga Canshuuraha ee Shakhsiyadeed: waxtarka laga bilaabo December 18, 2015.
Ganaaxyada Canshuur-bixiyeyaasha Shakhsi ahaaneed
Ciqaabyada sababtoo ah darajooyinka la soo celin karo oo aan habboonayn: IRS waxay hadda ku jiri kartaa xaddi lacageed oo la soo celin karo oo ka badan qaddarka canshuurta lagu muujiyay dib u celinta marka la xisaabinayo ciqaabta saxda ah iyo ciqaabta khayaanada. IRS ayaa sidoo kale ku soo rogi karta 20% ciqaabta khaladka ah ee dakhliga soo gala. Isbeddelkani wuxuu waxtar u yahay labadaba horay iyo dib u dhac. Waa wax ku ool ah in canshuur celinta la xareeyo kadib Diisambar 18, 2015 iyo dib u soo celinta taariikhda ama taariikhdan ka hor taariikhda haddii xayiraadda mudada xadidan ee qiimeynta aysan dhicin. Isbedelka ciqaabta sheegashada qaldan ayaa ah mid waxtar u leh dalabyada la soo gudbiyey kadib taariikhda la ansixiyay.
Haddii xayiraad lagu soo rogo canshuur bixiyeyaasha oo aan si habboon u sheegin dhibcooyinka sanadka ka hor: Haddii qofku sheegto Child Tax Credit , IRS kaddibna diidmada amaahda, iyo canshuur bixiyaha canshuurta waxaa loo go'aamiyey inuu ka dhaco khiyaano, ka dibna shakhsigu ma sheegan karo ilmaha Canshuurta Cashuurta 10ka sano ee soo socda. Si kastaba ha noqotee, haddii codsiga canshuur bixiyaha loo go'aamiyay inuu yahay sabab la'aan ama ula kac ah ujeedo qaanuuni ah, markaa shakhsiga ayaa laga yaabaa inaanan sheegin Child Tax Credit labada sano ee soo socota. Xaddid isku mid ah ayaa lagu soo rogay sheegashooyinka ku saabsan Canshuurta Canshuurta ee Fursadaha Maraykanka : 10 sano oo khiyaano ah iyo 2 sano oo aan loo baahneyn ama aan la ogaan karin sharciyada.
Ganaaxyada Canshuurta Xirfadaha
Dhiirigelinta Lacagta Canshuurta ee Child Tax Credit iyo Caawinta Canshuuraha Maraykanka Fursadaha: Dadaal si loo yareeyo sheegashada aan habboonayn, PATH waxay u baahan tahay xirfadlayaasha canshuuraha si ay u buuxiyaan shuruudaha taxadar la'aanta ah marka la diyaarinayo canshuur celinta taas oo macmiilku codsanayo canshuurta canshuurta ee ilmaha ama Canshuurta Canshuurta Fursadaha Maraykanka . Shuruudaha - iyo ciqaabta - waxay la mid yihiin taxadar la'aanta ah canshuur celinta dakhliga la kasbaday. Tani waxay wax ku ool u tahay sanadka 2016ka.
Ciqaabta diyaargarawyada lacagta bixiya ee ku lug leh dhaqdhaqaaq aan fiicnayn ama dhaqso ah: Ciqaabkan waxaa lagu kordhiyay $ 5,000 ama 75% dakhliga ka soo gala (ama laga dheefay) diyaariyaha oo loo marayo canshuur celinta ama sheegashada lacag celinta taas oo diyaargarowgu wuxuu leeyahay canshuur micno leh sababtoo ah anshax xumo ama aan dhaqso lahayn. Ciqaabta sare waxay waxtarkeedu bilaabanayaa Diseembar 18, 2015. Ciqaabtu waxay ahayd $ 1,000 ama 50% dakhliga ka soo gala (ama laga dheefay) by diyaargarowga iyada oo la tixgelinayo canshuur celinta. Taas macnaheedu waa in ay tahay sabab aan macquul ahayn, taas oo ah meel kasta oo aan diyaariyuhu uusan macquul ahaan aaminsanayn waxay u badan tahay in aan la sii wadi karin mudnaanteeda haddii aan booskaas loo sheegin dib-u-celinta ama waxaa jira awood ku-meel-gaadh ah. Meelaha soo buuxiya qeexitaanka hoyga canshuurta ama liiska macaamil ganacsi ama warbixinta la sheegi karo, diyaariyuhu waa inuu yeesho caqli macquul ah in jagadaasi ay u badan tahay in la sii wadi karo mudnaantiisa.
| Canshuurta Ganacsiga Ganacsiga | ||
| Warbixinta Warbixinta | ||
Wakhtiyada kama dambaysta ah ee la buuxinayo foomka W-2 iyo Foomka 1099-MISC | Beddel | oo bilaabaya 2017 |
Goobta Badbaadada ee khaladaadka yar-yar ee ku saabsan macluumaadka soo noqoshada | Beddel | oo bilaabaya 2017 |
Kaliya waxbarashada la bixiyo ayaa lagu soo waramayaa foomka 1098-T | Beddel | bilawga 2016 |
| Dakhli Ganacsi | ||
Siddeed mudo sanado ah oo lagu aqoonsanayo guulaha laga gaaray iibinta qalabka korontada ee iswaafajinta | Kordhin | illaa 2016 |
Hoos-u-dhaca xilliga aqoonsiga S-shirkadda ee canshuuraha la dhisay | Joogta | |
Dakhliga lagama maarmaanka ganacsiga ee aan la xaddidnayn ururada canshuur-dhaafka | Joogta | |
| Ka jarida Ganacsiga & Qiimaha | ||
Kharashka khadka tooska ah ee 15-sano ah ee hagaajinta kiro bixinta, dhismayaasha makhaayadda leh iyo hagaajinta, iyo hagaajinta dukaamada tayada leh: | Joogta | |
Sicirka 3-sano ee qiimaha fardaha | Kordhin | illaa 2016 |
Qiimaha 7-sanno ee loogu talagalay mashaariicda madadaalada | Kordhin | illaa 2016 |
Hoos-u-dhac xoog leh oo loo geystay hantida ganacsiga ee deganaanshaha Indian | Kordhin | illaa 2016 |
Isbedelka aasaasiga ah ee kaydka shirkadaha S ee samaynta tabarrucda samafalka ee hantida | Joogta | |
Qiimo-kabashada lacag-bixinta | Joogta ah isbedel | |
Lacagta qiimaha iibka ah ee loogu talagalay hantida dhirta 2-aad ee biofuel | Kordhin | illaa 2016 |
Gacan-siinta deeq-lacageedka ee Cuntada Cunnada | Joogta | |
Miisaaniyadda hawlaha soo saarista gudaha gudaha Puerto Rico | Kordhin | illaa 2016 |
Doorasho si loo jaro hantida dhismaha tamarta tayada leh | Kordhin | illaa 2016 |
Doorashada kharashka filimka iyo telefishanka iyo soo saarida wax soo saarka tiyaatarka | Kordhin | illaa 2016 |
Doorashada kharashka qalabka badbaadada miinada | Kordhin | illaa 2016 |
Awood-bixinta canshuur celinta aagga | Kordhin | illaa 2016 |
Qaybta 179 Dhimashada | Joogta ah isbedel | |
| Canshuurta Ganacsiga Ganacsiga | ||
Qiimaynta horumarinta dhaqaalaha Samoa ee Maraykanka | Kordhin | illaa 2016 |
Dhiirigelinta tamarta iyo dib-u-cusbooneysiinta naqshadaynta | Kordhin | illaa 2016 |
Deynta guryaha cusub ee tamarta | Kordhin | illaa 2016 |
Deeqo loogu talogalay qalab soo saarida tamarta laga helo ilaha dib loo cusboonaysiin karo | Kordhin | illaa 2016 |
Dakhliga loogu talagalay soosaarka dhuxusha ee Hindiya | Kordhin | illaa 2016 |
Lacagta mushqaayadda ee loo shaqeeyaha ee shaqaalaha shaqeeya | Joogta ah isbedel | |
Canshuur bixinta shaqo ee Hindida | Kordhin | illaa 2016 |
Caymiska cashuuraha ee kooxda miinada | Kordhin | illaa 2016 |
Deynta canshuurta suuqyada cusub | Kordhin | |
Jidka tareenka ayaa kormeera canshuurta dayactirka | Kordhin | illaa 2016 |
Canshuurta canshuurta cilmi baarista iyo horumarinta | Joogta ah isbedel | |
Caymiska canshuur celinta dhalashada ee jiilka labaad | Kordhin | illaa 2016 |
Canshuurta canshuurta shaqada | Kordhin | |
| Canshuuraha Kala Duwan | ||
Qalabka caafimaad ee canshuurta | Joojisey | ee sannadka 2016 iyo 2017 |
| Ganacsiga Caalamiga ah | ||
Subpart F marka laga reebo dakhliga dhaqaale ee firfircoon | Joogta | |
Dib u eegida daaweynta lacagaha u dhaxeysa shirkadaha ajnabiga ah ee la xakameynayo ee ku jira shuruucda shirkadaha shisheeye shisheeye | Kordhin | illaa 2019 |
Hawlaha Canshuurta ganacsiga
Warbixinta Warbixinta Ganacsiga
Wakhtiyada kama dambaysta ah ee la buuxinayo foomka W-2 iyo Foomka 1099-MISC: Foomamka W-2 iyo Foomka 1099-MISC waa in la xareeyo Janaayo 31-keeda kadib dhammaadka sanadka. Tani waa isla waqtiga kama dambaysta ah ee lagu soo bandhigayo warbixintaan shaqaalaha iyo bixiyeyaasha. Ganacsatada mar dambe uma qalmi karaan codsiga dheeraadka ah ee la xareeyey (28-kii Febraayo ee loogu talagalay waraaqaha waraaqaha iyo 31-ka Maarso ee loogu talagalay fiyoobayaasha elektarooniga ah). Waqtiga kama dambaysta ah ee cusubi wuxuu dhaqan gelayaa sannadka 2016.
Intaa waxaa dheer, PATH waxay IRS ku amreysaa in aysan bixin wax deyn ah ama soo celin ah oo la xidhiidha Dakhliga Cashuurta Dakhliga Shaqada ama Canshuurta Lacageed ee Ilmaha ka hor 15 Febraayo . Laga yaabe, tani waxay ku siinaysaa SSA iyo IRS waqti ku filan oo lagu hirgeliyo dhammaan foomamka W-2 iyo 1099-MISC oo u dhiganta canshuur celinta shakhsi ahaaneed si loo xaqiijiyo u-qalmitaanka EITC iyo ACTC. Tani taariikhda bilowga Febraayo 15-keeda ee soo-celinta lacag-celinta la xidhiidha EITC iyo CTC ayaa wax-tar u leh bilaabista sanadka 2016 ee canshuur celinta la xareeyey sannadka 2017.
Goobta amniga ee khaladaadka yar ee macluumaadka soo noqnoqda: Bilaabidda sanadka 2017, ganacsiyadu waxay ku tiirsanaan karaan xeerka amniga si looga fogaado ciqaab la'aanta ah inay ku fayl-gareeyaan warbixinta saxda ah ama ciqaab la'aanta bixinta caddaynta lacagta saxda ah. Xeerka amaanka ee amaanka: "macluumaadka soo noqoshada ama caddaynta caddaynta si kale waa loo fayl gareeyay, laakiin waxaa ku jira khaladaad yar oo ka mid ah qaddarka looga baahan yahay in lagu soo wargaliyo sida soo noqoshada ama qoraalka sida guud ahaan, khaladka yar ee qadarka macluumaadka soo noqda ama Qoraalku uma baahan yahay in la saxo hadii qaladku yahay mid aan ka badneyn $ 100. Qiimaha hooseeya ee $ 25 ayaa loo asaasay khaladaadka marka la eego warbixinta xaddiga haynta ama haynta raritaanka "(JCX-144-15, bogga 124) .
Kaliya waxbarashadda dhabta ah ee la bixiyo ayaa lagu soo waramayaa Foomka 1098-T: Wax ku oolka sanadka 2016-ka iyo horeyba u socodka, hay'adaha waxbarashada waxaa looga baahan yahay inay soo sheegaan kaliya wadarta qadarka waxbarashada khaaska ah iyo kharashyada la xidhiidha qofka dhabta ah ee bixiyay sanadka. Markii hore, hay'adaha waxbarashadu waxay soo sheegi karaan labadaba dhab ahaantii la bixiyay ama lacag loo qoondeeyey sannadkii.
Dakhli Ganacsi
Siddeed mudo sanado ah oo lagu aqoonsanayo guulaha laga gaaray iibinta qalabka is-gaarsiinta korontada ee loo qalmo: waxaa la dheereeyey sanadka 2015 iyo 2016.
Hoos u dhigista muddada aqoonsiga ee shirkadda ee canshuuraha la dhisay: Si joogto ah ayaa isbeddelaya mudo 10 sano ah illaa 5 sano muddada aqoonsiga, kaas oo shirkadda S-shirkad, shirkad maalgashad leh ama hanti maguurto ah oo laga yaabo in laga yaabo inay canshuur uruuriso hantida hantida waxaa la qabtaa haddii ay hore u ahaan jirtey C-corporation ama waxay ka heshay hantida C-shirkadda.
Dakhliga canshuurta ee aan la xaddidnayn ee ururada canshuuraha laga qaado: PATH waxay si joogto ah ufadhisaa xeer gaar ah oo ku saabsan dakhliga kirada, magdhowyada, gunnooyinka iyo dakhliga dulsaaraadka laga helo kaabayaasha kuwaas oo haysta ugu yaraan 50% oo ay maamusho hay'ad canshuur celin ah. Qodobkan gaarka ah, kirada iyo lacagaha kale ee dakhliga laga helo maamullada la xakameeyay ee ka sarreeya sharciyada dhererka dhererka waxaa laga yaabaa inay canshuur u yeelato dakhliga ganacsiga ee aan xidhiidh la lahayn oo laga yaabo in lagu ciqaabo 20%. Qodobkani wuxuu dhacay dhamaadkii sanadka 2014, waxaana dib loo soo celin doonaa sannadaha 2015 iyo weerarka.
Ka jaritaan Ganacsi iyo Qiimeeyn
Qiimeeyn 3 sano ah oo loogu talagalay fardaha cirifka: waxaa loo dheereeyay sanadka 2015 iyo 2016.
Qiimaha 7-sano ee loogu talagalay isku-dhafiska madadaalada: waa loo dheereeyay sanadka 2015 iyo 2016.
Kharashka 15-sano ee tooska ah ee dib-u-kabashada hirgelinta macaamiisha, dhismayaasha makhaayadda iyo hagaajinta, iyo hagaajinta dukaamada tayada leh: Si joogta ah oo loo kordhiyo lana heli karo sannadka canshuurta 2015 iyo horay.
Xilliga soo-kabashada soo-kabashada soo- kordhay ee hantida ganacsiga ee Hindisaha Hindiya: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016. Canshuurta sannadka 2016, canshuur bixiyeyaashu waxay dooran karaan jadwalka qiima-dhaca ee fasal-fasalka.
Isbedelka aasaasiga ah ee kaydka shirkadaha S ee samaynta tabarucaadyada hantida: Sii si joogto ah loo kordhiyay. Marka shirkadda S corporation ay ku darsato lacag caddaan ah ama hanti si ay sadaqo u leedahay, qiimaha deeqda ayaa u dhaxaysa 1040 saamileyaal ah. Hantidhawrku wuxuu qaataa deeqda sadaqada oo ah shey la jaray wuxuuna hoos u dhigayaa asaaskiisa qaybta S shirkadda. Qaddarka ay saldhig u tahay saamiyada S-da ee saamiyadu waa saamiga saamileyda saamileyda ee saldhigga wax laga beddelay ee hantida la tababbaray. (Qodobkan oo ku saabsan isbedelka asaasiga ahi wuxuu dhacey dhammaadka 2014, waxaana lagu soo celiyaa sanadka 2015 iyo horeyba.)
Qiimo-kabashada lacagaha: Loo kordhiyay illaa iyo sannadka 2019 oo la badalayo. Canshuur bixiyeyaashu waxay qaadan karaan 50% saldhigga qalabka iyo hantida sidii qiimeyn dheeraad ah oo korodhsan qiimaha qiimaha caadiga ah. PATH waxay ku kordhisaa qiimo-celinta gunnada illaa iyo 2019 iyada oo la adeegsanayo wax-ka-beddeladan soo socda. Qaddarka qiimaha ka-dhimista ayaa ah 50% oo ah saldhigga wax-qabad ee canshuuraha 2015, 2016, iyo 2017; 40% sannadka canshuurta 2018; iyo 30% sannadka canshuuraha ee 2019. $ 8,000 oo dheeraad ah oo qiimo jaban ah ayaa loo oggol yahay baabuurta xisaabaadka sanadka 2015, 2016, iyo 2017; $ 6,400 dheeraad ah ee loogu talagalay 2018; iyo $ 4,800 oo dheeraad ah oo loogu talagalay 2019. PATH ayaa sidoo kale ku kordhisa 2019 doorashada si ay u dardar geliso dhibcaha AMT iyada oo la siinayo qiimo jaban.
Lacagta qiimaha iibka ah ee loogu talagalay dhismaha labaad ee korontada dhirta loo yaqaan 'biofuel bioduel': waa loo dheereeyay sanadka 2015 iyo 2016.
Hantida Waxtarka ee Xogta Cuntada: Si joogto ah loo kordhiyey. Siciradaan waxaa loo heli karaa sannadka canshuurta 2015 iyo soo gudbinta. PATH waxay sidoo kale ka dhigaysaa saddex isbeddel oo ku yimaada xeerarka gaarka ah ee ku-deeqidda liiska cuntada ee hay'adaha sadaqada. Marka hore, canshuur bixiyeyaasha ganacsigu hadda waxay qaadan karaan ka jarista ilaa 15% dakhliga canshuurta ee ganacsiga (waxay ahayd 10% canshuurta 2014 iyo ka hor). Marka labaad, canshuur bixiyeyaashu waxay dooran karaan, xaaladaha qaarkood, si ay u daaweeyaan saldhigga cuntadooda ay u dhigmaan 25% qiimaha suuq galka ah ee sheyga. Saddexaad, PATH waxay soo bandhigaysaa is-waafajin la isticmaali karo marka lagu qorayo qiimaha cuntada la kariyey.
Ka jarista howlaha wax soo saarka gudaha Puerto Rico: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016.
Doorasho si looga jaro hantida dhismaha tamarta tayada leh: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016.
Doorashada kharashka filimka iyo fiidiyaha telefishinka iyo soo saarida wax soo saarka: waxay u sii dheertahay sanadka 2015 iyo 2016. Canshuur sanadeedka 2016, waxsoosaarka masraxa nool wuxuu sidoo kale u qalmaa qawaankan gaarka ah.
Doorashada kharashka qalabka badbaadada miinada: waxaa loo dheereeyay sanadka 2015 iyo 2016.
Kordhinta canshuur celinta aagagga: Kordhinta canshuuraha 2015 iyo 2016.
Qaybta 179: Xadka xadidan ee sanadka 2015 iyo mustaqbalka mustaqbalka waxaa lagu dejiyay ugu badnaan $ 500,000 sanadkiiba, xaddidanna waa la yareeyaa haddii kharashka hantida loo qoondeeyey adeegga sanadka gudihiisa uu ka badanyahay $ 2 milyan. $ 500,000 xaddiga iyo $ 2 milyan oo waji-beel ah ayaa lagu qiyaasaa sicir-bararka laga bilaabo sanadka 2016-ka. PATH waxay sidoo kale ka dhigeysaa afar sharci oo joogto ah oo ku saabsan Qeybta 179 laga jarayo.
(1) Hagaajinta macaamilka macquulka ah, dhismayaasha makhaayadda leh iyo hagaajinta, iyo hagaajinta tafaariiqda tayada leh ayaa xaq u leh daaweynta Qaybta 179, iyada oo leh xadad gaar ah oo gaareysa $ 250,000.
(2) Barnaamijka kombiyuutarka ee ka baxsan shayga ayaa u qalma daaweynta Qeybta 179.
(3) Qalabka qaboojinta iyo kuleylka ayaa xaq u leh daaweynta Qeybta 179 oo laga bilaabo sanadka 2016-ka.
(4) Canshuur-bixiyeyaashu way ka noqon karaan doorashadii hore ee doorashadii 179-ka iyadoon oggolaanin Adeegga Canshuuraha Gudaha.
Canshuurta Ganacsiga Ganacsiga
Dammaanadda horumarinta dhaqaalaha Samoa ee Maraykanka: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016.
Dhiirrigalinta tamarta iyo dib-u-cusbooneysiin la cusbooneysiin karo: kordhinta xisaabaadka canshuuraha 2015 iyo 2016.
Amaahda guryaha cusub ee tamarta tamarta leh: kordhinta xisaabaadka canshuuraha 2015 iyo 2016.
Deeqo loogu talogalay qalab soo saaridda tamarta laga helo ilaha dib loo cusboonaysiin karo: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016, marka laga reebo qalabka dabaysha (oo dhacey 2014 iyo aan la cusbooneysiin).
Dakhliga loogu talagalay wax soosaarka dhuxusha Hindiga: kordhinta xisaabaadka canshuuraha ee 2015 iyo 2016.
Shaqaaleynta mushqaayadda shaqaalaha ee shaqeeya xubnaha ka tirsan hawlaha udubdhexaadka ah ee adeega laysku diro: Si joogto ah ayaa loogu kordhiyaa isbedelka. Ganacsiyada waxaa loo ogolyahay in canshuurta dakhliga ee la mid ah 20% ee mushaharka kala duwan. Mushahar kala duwan ayaa ah farqiga u dhexeeya mushaharka shaqaalaha ee uu shaqaaleeyaha bixin lahaa haddii shaqaaluhu uu shaqaynayey iyo inta ay mushahar ka qaadatay milkiilaha markii loo yeeray waajibaad firfircoon. Canshuurtan canshuurtu waxay heli kartaa dhamaan shaqabixiyeyaasha cabir kasta laga bilaabo sannadka 2016. Sannadaha 2015 iyo ka hor, deyntu waxay ku koobantahay ganacsiyada yaryar.
Canshuur bixinta shaqo ee Hindida: Laga soo bilaabo sannadihii canshuuraha ee 2015 iyo 2016.
Macaamiisha samatabbixinta ee maareynta gargaarka macaamiisha: kordhinta xisaabaadka canshuuraha 2015 iyo 2016.
Canshuurta canshuurta suuqyada cusub: Loo kordhiyay ilaa 2019, oo u oggolaanaya $ 3.5 bilyan oo maal-galin ah oo maal-galin ah. Wakhtiga socota ee loogu talagalay dhibcaha aan la isticmaalin waxaa la kordhiyey shan sano ilaa 2024.
Jidka tareenka ee canshuurta dayactirka: waxaa lagu kordhiyey sanadka 2015 iyo 2016.
Canshuurta canshuurta cilmi baarista iyo koritaanka: Si joogto ah ayaa loogu kordhiyaa isbeddelada. Ganacsiyada yaryar ee xaq u leh waxay u adeegsan karaan deynta cilmi-baarista si ay u tirtirto canshuurteeda caadiga ah iyo canshuurta ugu yar ee laga bilaabo sanadka 2016-ka. Sidoo kale laga bilaabo sannadka 2016, ganacsiyada yaryar waxay dooran karaan qaar ka mid ah deymaha cilmi-baarista ee loo shaqeeyaha canshuurta Lambarka Bulshada.
Caadiga labaad ee canshuur-bixiyeyaasha soo saarista biilka: Badeecadaha canshuurta ee dheeraadka ah 2015 iyo 2016.
Canshuurta canshuurta ee fursada shaqada: Loo kordhiyay ilaa 2019 oo leh isbedel. Laga bilaabo sanadka 2016-ka, cashuur-dhaafka fursada shaqo ayaa loo heli karaa loo-shaqeeyayaasha oo shaqaaleysiiyay dadka shaqeeya 27-kii toddobaad ama ka badan.
Canshuuraha Kala Duwan
Canshuurta wax soo saarka caafimaadka: laga joojiyay sanadka 2016 iyo 2017.
Qodobada Caalamiga ah
Subpart F oo ka baxsan dakhliga dhaqaale ee firfircoon: Si joogta ah ayaa looga taxadaraa dakhliga ka soo jeeda dhaqdhaqaaqa firfircoon ee bangiga, maalgelinta, wax ka qabashada ganacsiga, iyo ganacsiyada caymiska in lagu daro dakhliga la canshuuro ee shirkad shisheeye oo kantaroolan.
Dib u eegista daaweynta lacagaha u dhaxeysa shirkadaha shisheeye ee la xakameeyey ee hoos imaanaya shuruucda shirkadaha shisheeye ee shisheeye: Loo kordhiyay ilaa 2019.