Saacaddan waxaa loo yaqaanaa canshuurta canshuurta. Meeshii canshuur kasta oo bil kasta ah uu bilaabmayo oo uu ku dhammaanayo wuu kala duwanaan karaa iyadoo ku xiran hadba heerka uu qofku xajinayo .
Heerka canshuurtu way kala duwanaan karaan iyagoo ku xiran nooca dakhliga qofka uu leeyahay. Qiimaha canshuurta caadi ah ayaa lagu dabaqayaa noocyada dakhliga ee ugu badan. Jadwalka qiimaha canshuurta gaarka ah wuxuu khuseeyaa dakhliga laga helo faa'iidada raasamaalka ee mudada dheer iyo faa'iidooyinka xaq u leh.
Aan horay u helno dulmar guud oo ku saabsan heerarka canshuuraha ee sanadka 2015. Jaantuska hoose wuxuu muujinayaa qiimaha caadiga ah ee canshuurta (sadarka koowaad) iyo heerarka faa'iidooyinka mudada dheer iyo faa'iidooyinka xaq u leh (santuuqa labaad). Qeybaha intiisa kale waxay muujinaysaa bilowga iyo dhammaadka canshuur kasta oo kasta, oo loo kala sooco xayeysiiska. Waxaa muhiim ah in la ogaado in dakhliga soo gala uu yahay dakhli canshuuri ah - taasoo ah wadarta guud ee dakhliga ee adduunka ka dib marka laga jaro jadwalka kala duwan.
| Qiimaha Canshuurta | |||||||||
| Heerka 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 | Dakhliga la canshuuri karo | ilaa | Dakhliga la canshuuri karo | ilaa | Dakhliga la canshuuri karo | ilaa |
| 10% | 0% | $ 0 | $ 9,225 | $ 0 | $ 13,150 | $ 0 | $ 9,225 | $ 0 | $ 18,450 |
| 15% | 0% | 9,225 | 37,450 | 13,150 | 50,200 | 9,225 | 37,450 | 18,450 | 74,900 |
| 25% | 15% | 37,450 | 90,750 | 50,200 | 129,600 | 37,450 | 75,600 | 74,900 | 151,200 |
| 28% | 15% | 90,750 | 189,300 | 129,600 | 209,850 | 75,600 | 115,225 | 151,200 | 230,450 |
| 33% | 15% | 189,300 | 411,500 | 209,850 | 411,500 | 115,225 | 205,750 | 230,450 | 411,500 |
| 35% | 15% | 411,500 | 413,200 | 411,500 | 439,000 | 205,750 | 232,425 | 411,500 | 464,850 |
| 39.6% | 20% | 413,200 | - | 439,000 | - | 232,425 | - | 464,850 | - |
Jaantusyada qiimaha canshuurta ayaa sidoo kale lagu kala saari karaa iyadoo la xareynayo xaalada.
| 2015 Heerarka Canshuurta caadiga ah ee Hal Aqal Xareed [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 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9,225 | 37,450 | 9,225 | × 15% | 922.50 | ||||
| 37,450 | 90,750 | 37,450 | × 25% | 5,156.25 | ||||
| 90,750 | 189,300 | 90,750 | × 28% | 18,481.25 | ||||
| 189,300 | 411,500 | 189,300 | × 33% | 46,075.25 | ||||
| 411,500 | 413,200 | 411,500 | × 35% | 119,401.25 | ||||
| 413,200 | - | 413,200 | × 39.6% | 119,996.25 | ||||
Qaabka noocan ah ee taxanaha sicirka canshuurta (korka lagu muujiyay) wuxuu xoojinayaa farsamooyinka sida loo xisaabiyo canshuurta dakhliga federaalka. Si aad u isticmaasho jaantuskan, waxaan ku bilaabi doonnaa qiimeynta qofka dakhligiisa la canshuuri karo. Kadibna waxaan u isticmaalnaa labada tiir ee ugu horeeya si aad u ogaato nooca dakhliga canshuurta laga dhigo. Marka aan helno safka ku habboon, ka dibna waxaan ka shaqeynaa safka bidix illaa midig.
Marka aan qeexno safka ku habboon, waxaan ku qornaa tirada dakhliga canshuuri ee xisaabta (a). Ka dibna waxaan u xisaabinnaa kala-goynta jibbaarada (c) oo sameeynaa isku dhufushada (e). Tiradan, waxaan ku dareynaa qaddarka ku jirta tiirka (f) si aad u hesho canshuur celinta dakhliga federaalka ee tiirka (g).
Si aan u muujinno hab kale, waxaan qaadnaa dakhli canshuuri ah isla markaana kala gooyaa qadarka ay ku xiran tahay canshuurta canshuurta ee ku habboon (columns a iyo b). Tani waxay ka baxaysaa kaliya dakhliga canshuurta ee canshuurta canshuurta (column c). Waxaan ku dhufaneynaa qadarkaas canshuurta qiimaha canshuurta (columns d iyo e). Tani waa cadadka canshuurta ee dakhliga ku dhex jira canshuurtaas. Qaddarkan, waxaan ku darsannaa canshuurta federaalka ee isugeynta dakhliga hoos u dhaca qiimaha canshuurta hoose (f. Tani waxay dhalisay wadarta guud ee canshuurta dakhliga federaalka (column g).
- Waa muhiim in la tilmaamo in jaantuskani uu kaliya muujinayo qiimaha canshuurta caadiga ah. Isticmaalka shaxan (ama jaantusyada la mid ah ee Daabacaadda 505), waxaanu ku qaadaynaa in dhammaan dakhliga ay ku xiran tahay heerka caadiga ah ee canshuurta.
- Si loo xisaabiyo canshuurta marka qofku leeyahay faa'idooyin raasumaal muddo dheer ah ama faa'iido u lahaansho leh, isticmaal Waraaqo 2-7 oo isku dhafan taxanaha taxanaha (Worksheet 1-6), labadoodaba waxaa laga helaa Daabacaadda 505, Canshuurta Takoorka iyo Qiyaasta Canshuurta (pdf).
Tusaale ahaan, u maleyn in Edith, qof keliya, uu leeyahay dakhliga cashuurta ee $ 100,000. Tani waxay ku dhici doontaa kaalinta afaraad ee canshuurta (taas oo ka bilaabanta $ 90,750 ilaa $ 189,300 ee dakhliga la canshuuri karo). Iyadoo loo maleynayo in dhammaan dakhliga Edith uu ku xiran yahay heerka caadiga ah ee canshuurta, waxaanu heleynaa canshuurkeeda dakhliga federaalka sidan oo kale:
| Tusaale | ||||||||
| 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) |
| 90,750 | 189,300 | $ 100,000 | 90,750 | $ 9,250 | × 28% | $ 2,590 | 18,481.25 | $ 21,071.25 |
Edith waxaa lagugu leeyahay $ 21,071.25 canshuurta dakhliga federaalka ee dakhliga canshuurta ee $ 100,000.
Dakhliga canshuurta ee Edith wuxuu ku dhacayaa 28% canshuurta canshuurta. Dakhligeeda ka sarreeya $ 90,750 waxaa lagu canshuurayaa qiimaha 28%. Inta ka hartay dakhligeeda waxaa la canshuuraa 10%, 15%, iyo 25% qiimaha. Edith saamiga saamiga ama celceliska canshuurtu waa canshuurteeda ay u qaybsan tahay dakhligeeda, ama 21,071.25 / 100,000 = 21.07125%. Heerka canshuurtan ee wax ku oolka ahi waa isku dhafan dhammaan qiimaha canshuurta ee khuseeya dakhligeeda.
| 2015 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 | 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 | $ 13,150 | $ 0 | × 10% | $ 0 | ||||
| 13,150 | 50,200 | 13,150 | × 15% | 1,315.00 | ||||
| 50,200 | 129,600 | 50,200 | × 25% | 6,872.50 | ||||
| 129,600 | 209,850 | 129,600 | × 28% | 26,722.50 | ||||
| 209,850 | 411,500 | 209,850 | × 33% | 49,192.50 | ||||
| 411,500 | 439,000 | 411,500 | × 35% | 115,737.00 | ||||
| 439,000 | - | 439,000 | × 39.6% | 125,362.00 | ||||
| 2015 Qiimaha Canshuurta caadiga ah ee loogu talagalay filimka guurka ah [Tax Rate Schedule Y-2, Qeybta Dakhliga Gudaha ee gudaha (d)] | ||||||||
| 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 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9,225 | 37,450 | 9,225 | × 15% | 922.50 | ||||
| 37,450 | 75,600 | 37,450 | × 25% | 5,156.25 | ||||
| 75,600 | 115,225 | 75,600 | × 28% | 14,693.75 | ||||
| 115,225 | 205,750 | 115,225 | × 33% | 25,788.75 | ||||
| 205,750 | 232,425 | 205,750 | × 35% | 55,662.00 | ||||
| 232,425 | - | 232,425 | × 39.6% | 64,989.25 | ||||
| 2015 Qiyaasta Canshuurta caadiga ah ee loogu talagalay xayeysiinta guurka ah ee wadajirka ah iyo u qalmidda Carmalka ama Waalidka Filing Status [Tax Rate Schedule Y-1, Qodobka Dakhliga Gudaha ee gudaha 1 (a)] | ||||||||
| 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 | $ 18,450 | $ 0 | × 10% | $ 0 | ||||
| 18,450 | 74,900 | 18,450 | × 15% | 1,845.00 | ||||
| 74,900 | 151,200 | 74,900 | × 25% | 10,312.50 | ||||
| 151,200 | 230,450 | 151,200 | × 28% | 29,387.50 | ||||
| 230,450 | 411,500 | 230,450 | × 33% | 51,577.50 | ||||
| 411,500 | 464,850 | 411,500 | × 35% | 111,324.00 | ||||
| 464,850 | - | 464,850 | × 39.6% | 129,996.50 | ||||
Qiimaha Canshuurta Kale ee Saameynta ee 2015
Marka lagu daro canshuuraha dakhliga federaalka ee dakhliga caadiga ah, waxaa jira canshuur kale oo laga yaabo inay khuseeyaan dakhliga shakhsi ahaaneed:
- Canshuurta Lambarka Bulshada ee qiyaas ahaan 12.4% mushaharka iyo dakhliga iskii u shaqeysto illaa sanadkii oo dhan $ 118,500.
- Canshuurta Medicare ee qiyaas ahaan 2.9% mushaharka iyo dakhliga iskii u shaqeysta.
- Canshuurta Medicare ee dheeraadka ah oo ah 0.9% mushaharka iyo dakhliga iskii u shaqeysta ee ka soo baxa marxaladaha soo socda:
- Lahaansho Diiwaangashan Qaba: $ 250,000
- Hal ama Madaxa Qoyska ama Fursadda Cunuga ($): $ 200,000
- Diiwaangashan guursaday Qaybta: $ 125,000
Canshuurta Ugu Yar ee Kale (AMT)
Waalidiinta Oo Loo Aqoonsan Yahay:
- 26% ee dakhliga canshuurta ah (sida dib loo xisaabiyo qawaaniinta AMT ee hoos yimaada $ 92,700)
- 28% ee dakhliga canshuurta AMT ee ka badan $ 92,700
Loogu Talagalay Madaxa Qoyska, Lammaanaha Isku Habeynaya, iyo Caqli-galinta Caqliga (er):
- 26% ee dakhliga canshuurta ee AMT ee hoos yimaada $ 185,400
- 28% ee dakhliga canshuurta ee AMT ka badan $ 185,400
Canshuurta dakhliga maal gashiga ee sicirka 3.8% ee hoose ee dakhliga maal gashiga netka ama dakhliga guud ee isbeddelka ah ee la isku dheelitiray ee ka hooseeya marxaladaha soo socda:
- Lahaansho Waalid Ah Laba Wadajir ah ama Caqli-gal ah: ($ 250,000)
- Hal ama Madaxa Qoyska: $ 200,000
- Diiwaangashan guursaday Qaybta: $ 125,000
Heerka Sare ee Canshuurtu waxay ku xiran tahay hadday tahay guulo waa muddo gaaban ama muddo dheer.
Horumarka muddada-gaaban ee canshuurta laga jarayo ee canshuurta dakhliga caadiga ah.
Dakhliga muddada dheer iyo faa'iidooyinka loo-qoondeeyey ee laga canshuuray
- 0% haddii dakhliga canshuurta laga dhigo uu ku dhaco 10% ama 15% canshuur celinta canshuurta
- 15% haddii dakhliga canshuurta laga jari karo 25%, 28%, 33%, ama 35% oo ah canshuurta canshuurta
- 20% haddii dakhliga canshuurta ee la canshuuri karo uu ku dhaco 39.6% canshuur celinta canshuurta
- 25% dib u soo kabashada qashinka
- 28% on Collectibles
- 28% saamiyo ganacsi yar oo tayo leh ka dib markii laga saaray
Sida Loo Isticmaalayo Qiimaha Canshuurta Maran-ka
Shakhsiyaadka waxay isticmaali karaan jadwalka qiimaha canshuurta siyaabo badan si ay uga caawiyaan qorshaynta dhaqaalahooda. Waxaad isticmaali kartaa sicirka canshuurta si aad u ogaatid inta cashuur ah ee aad bixin doonto dakhliga dheeraadka ee aad kasbatay. Canshuur bixiyaha 25% ee canshuurta canshuurta, dakhliga dheeraadka ah waxaa laga canshuurayaa 25% ilaa dakhliga canshuuruhu uu gaaro canshuurta xigta ee 28%.
Xasuuso in kala duwanaansho kala duwan ee canshuurtu ka baxsanyihiin sicirrada kala duwan, iyo xilliyada dakhliga ee lagu qiimeeyo waxay ku saleysan tahay xaalad diiwaangelinta qofka. Tusaale ahaan, qof u shaqeeya Madaxa Qoyska ee $ 48,600 sanadkiiba wuxuu yeelanayaa $ 13,150 oo ah dakhli canshuuri ah oo laga canshuuro 10%, iyo dakhligooda la canshuuri karo inta udhaxeysa $ 13,150 iyo $ 48,600 canshuurta 15%. Agaasimaha Caymiska Qoyska ee $ 200,000 sanadkii ayaa ku dhici doona 28% canshuurta canshuurta, inkastoo qaar ka mid ah dakhligooda la canshuuro 10%, 15%, iyo 25%.
Haddii kale, waxaad isticmaali kartaa sicirka canshuurta si aad u ogaatid inta canshuur ee aad ku kaydin doonto adoo kordhinaya lacagta lagaa jarayo. Canshuur bixiyaha 28% ee canshuurta canshuurta, tusaale ahaan, wuxuu badbaadin doonaa 28 canshuurta canshuurta dawladda federaalka ah iyada oo loo adeegsanayo kharashka canshuurta laga jari karo, sida deyn ama ribo.
Ogsoonow in qiimaha canshuurta ee canshuurtu ay la falgalaan canshuuraha kale, gaar ahaan canshuurta ugu yar, taas oo ku riixi karta dakhliga canshuurta ka sarreeya ama ka tirtira kaydka canshuurta noocyada kala duwan ee ka-jarista.
Waxaa laga soo xigtey: canshuurta rasmiga ah ee sannadka 2015 waxaa daabacay Adeegga Dakhliga Gudaha ee Nidaamka Dakhliga 2014-61 (pdf).
Fiiro gaar ah: Si loo xisaabiyo canshuurtaada dhabta ah, fadlan la tasho waraaqaha xisaabinta canshuuraha ee Talooyinka 2015 ee Foomka 1040 iyo Jadwalka Canshuurta 2015 (aan weli la heli karin). Warqadaha xisaabinta xisaabinta waxaa sidoo kale la bixiyaa 2015 ee daabacaadda Daabacaadda 505, Ka-jarista Canshuurta iyo Qiyaasta Canshuurta (aan weli la heli karin).