Heerka canshuurta federaalka ayaa codsan kara marxaladaha kala duwan ee dakhliga sanad walba
Canshuur bixiyeyaasha oo dhan laguma canshuuro isla heerka. Canshuurta canshuurta ee Maraykanka ayaa la dejiyaa si qofku u helo 30,000 oo doolar sanadkiiba ma bixinayo boqolkiiba isla daqligiisa sida qof qaata $ 150,000. Dakhliga waxaa loo qaybiyaa "qalabka canshuurta" iyo boqolkiiba boqolkiiba wuxuu quseeyaa marxalad kasta.
Marka la eego sannadka canshuurta 2016, sicirkaan boqolkiiba wuxuu bilaabmayaa 10 boqolkiiba wuxuuna si tartiib tartiib ah u kordhi doonaa 15 boqolkiiba, 25 boqolkiiba, 28 boqolkiiba, 33 boqolkiiba, 35 boqolkiiba, iyo ugu dambeyntii heerka ugu sarreeya ee 39.6 boqolkiiba.
Meeshaas oo mid kasta oo ka mid ah canshuurta canshuuraha ay bilaabaan oo ku dhammaanayaan waxay kuxirantahay xaaladaada codsiga . Xildhibaanadu waxay go'aaminayaan qiimaha canshuurta marmarka qaarkood-ama, gaar ahaan, dakhliyada ku xiran iyaga.
Heerka canshuurtu way kala duwanaan karaan waxayna ku xiran yihiin nooca dakhliga aad leedahay. Jadwalka qiimaha canshuurta gaarka ah wuxuu khuseeyaa dakhliga laga helo faa'iidada raasamaalka ee mudada dheer iyo faa'iidooyinka xaq u leh.
Taageerada canshuurta 2016ka
Qeybahan waxay khuseeyaan dakhliga ku soo gala sanadka 2016 oo aad u soo gudbin doonto canshuur celinta 2017. Jaantuska hoose wuxuu muujinayaa qiimaha caadiga ah ee canshuurta ee ugu horeysa iyo qiimaha faa'iidooyinka mudada dheer iyo faa'iidooyinka u-qalma ee qaybta labaad. Qeybaha intiisa kale waxay muujinayaan bilowga iyo soo afjaridda wareega dakhliga ee canshuur kasta oo koox ahaan loo kala sooco iyadoo la buuxinayo xayiraadda. Lacagtaas ayaa lagu dabaqayaa dakhligaaga canshuuri karo - wixii ka hartay ka dib markii aad qaadatay qadarka caadiga ah ama qiimeeysatid lacagaha lagaa jaray waxaadna sheegatay wixii kale ee lagaa jaray oo aad xaq u leedahay, sida kuwa ku tiirsan.
Sicirrada Taxanaha 2016 | |||||||||
| Heerka Canshuurta | Hal | Madaxa Qoyska | Xayeysiisto isqaba | Xayeysiin isqaba oo wadajir ah & Ciddii Iskudhafka ah ama Waalidka | |||||
| Dakhliga caadiga ah | Dakhliga Sameeya Dakhliga Muddada Dheerka ah & Dividends Dividends | Dakhliga la canshuuri karo | ilaa | Dakhliga la canshuuri karo | ilaa | Dakhliga la canshuuri karo | ilaa | Dakhliga la canshuuri karo | ilaa |
| 10% | 0% | $ 0 | $ 9,275 | $ 0 | $ 13,250 | $ 0 | $ 9,275 | $ 0 | $ 18,550 |
| 15% | 0% | 9,275 | 37,650 | 13,250 | 50,400 | 9,275 | 37,650 | 18,550 | 75,300 |
| 25% | 15% | 37,650 | 91,150 | 50,400 | 130,150 | 37,650 | 75,950 | 75,300 | 151,900 |
| 28% | 15% | 91,150 | 190,150 | 130,150 | 210,800 | 75,950 | 115,725 | 151,900 | 231,450 |
| 33% | 15% | 190,150 | 413,350 | 210,800 | 413,350 | 115,725 | 206,675 | 231,450 | 413,350 |
| 35% | 15% | 413,350 | 415,050 | 413,350 | 441,000 | 206,675 | 233,475 | 413,350 | 466,950 |
| 39.6% | 20% | 415,050 | - | 441,000 | - | 233,475 | - | 466,950 | - |
Haddii aad tahay qof shakhsi ah oo aad shaqaysato $ 90,000 sannadkii, waxaad ku dhici doontaa 25 boqolkiiba canshuurta canshuurta. Taasi waa qayb ka mid ah fudud-waxay ka heleysaa wax yar ka adag.
Waxaad bixinaysaa boqolkiiba 10 oo kaliya qaybta dakhligaaga ee u dhaxaysa $ 0 iyo $ 9,275, waxaad bixineysaa boqolkiiba 15 qaybta u dhexeysa $ 9,276 iyo $ 37,650. In boqolkiiba 25 boqolkiiba canshuurtu waxay khuseeyaan oo keliya hadhaaga dakhligaaga. Qiimaha boqolleyda ah wuxuu u dhigmaa qaybtaas dakhligaaga.
| 2016 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 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9,275 | 37,650 | 9,275 | × 15% | 927.50 | ||||
| 37,650 | 91,150 | 37,650 | × 25% | 5,183.75 | ||||
| 91,150 | 190,150 | 91,150 | × 28% | 18,558.75 | ||||
| 190,150 | 413,350 | 190,150 | × 33% | 46,278.75 | ||||
| 413,350 | 415,050 | 413,350 | × 35% | 119,934.75 | ||||
| 415,050 | - | 415,050 | × 39.6% | 120,529.75 | ||||
Madaxwaynaha Donald Trump ayaa soo jeediyay in uu hoos u dhigo canshuurta canshuurta sedexda ah: 10 boqolkiiba, 25 boqolkiiba iyo 35 boqolkiiba, laakiin taasi weli wali ma dhicin ilaa bartamihii 2017.
Xisaabinta Sicirka Canshuurtaada
Haddii aad rabto inaad tiriso nambarada oo aad sameyso xisaabta, waxay u shaqeysaa sidan: Dakhligaaga canshuuriga ah ka qaado oo kala gooyee qadarka ay ku xiran tahay canshuurta canshuurta ee ku habboon, kaas oo noqon doona Columns A iyo B.
Tani waxay ka baxaysaa kaliya dakhliga canshuurta ee canshuurta canshuurta ee Jaantuska C. Ka dibna ku dhufo qiyaasta canshuurta ee qaan-galka-Columns D iyo E.
Tani waa cadadka canshuurta ee laga rabo dakhliga ku jira canshuurtaas. Ka dibna ku dar qaddarkan canshuur celinta dawladda dhexe ee dakhliga ee hoos u dhacaya heerarka hoose ee canshuurta, oo ku matalaya Column F. Tani waxay kuu sheegi doontaa wadarta cadadka canshuurta dakhliga ee federaalka ee ku qoran Goobta G.
Halkan waa tusaale. U sheeg Edith, qof keliya, inuu leeyahay dakhliga canshuurta ee $ 100,000. Tani waxay hoos ugu dhacday 28 boqolkiiba cashuurta canshuurta, taas oo ka bilaabanta $ 91,150 illaa $ 190,150 ee dakhliga cashuurta laga qaadi karo xaaladdeeda diiwaangelinta. Isagoo u maleynaya in dhammaan dakhliga Edith uu ku xiran yahay canshuurta caadiga ah, waxaanu ku xisaabin doonaa canshuurta 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) |
| 91,150 | 190,150 | $ 100,000 | 91,150 | 8,850 | × 28% | 2,478 | 18,558.75 | 21,036.75 |
Edith ayaa mas'uul ka ah bixinta $ 21,036.75 canshuurta dakhliga federaalka ee dakhliga canshuurta ee $ 100,000. Dakhligeeda ka sarreeya $ 91,150 waxaa lagu canshuuraa boqolkiiba 28. Inta ka hartay dakhligeeda waxaa la canshuuraa 10 boqolkiiba, 15 boqolkiiba iyo boqolkiiba 25. Edith "saameyn" ama celceliska canshuur celinta waa canshuurteeda ay u qaybsan tahay dakhligeeda la canshuuri karo: $ 21,036.75 oo loo qaybiyey $ 100,000, ama 21.03675%. Sicirka canshuurta ee waxtarka leh waa isku dhafan dhammaan taxadarka canshuurta ee khuseeya dakhligaaga sidaa daraadeed waxay ka yartahay heerka qiyaasta canshuurta.
Haddii Edith uu uqalmo inuu noqdo madaxa reerka ama haddii ay is qabaan, jaantusyada soo socda ayaa ku dabbaqi doona:
| 2016 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 | $ 13,250 | $ 0 | × 10% | $ 0 | ||||
| 13,250 | 50,400 | 13,250 | × 15% | 1,325 | ||||
| 50,400 | 130,150 | 50,400 | × 25% | 6,897.50 | ||||
| 130,150 | 210,800 | 130,150 | × 28% | 26,835.00 | ||||
| 210,800 | 413,350 | 210,800 | × 33% | 49,417.00 | ||||
| 413,350 | 441,000 | 413,350 | × 35% | 116,258.50 | ||||
| 441,000 | - | 441,000 | × 39.6% | 125,936.00 | ||||
| 2016 Sicirada 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 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9,275 | 37,650 | 9,275 | × 15% | 927.50 | ||||
| 37,650 | 75,950 | 37,650 | × 25% | 5,183.75 | ||||
| 75,950 | 115,725 | 75,950 | × 28% | 14,758.75 | ||||
| 115,725 | 206,675 | 115,725 | × 33% | 25,895.75 | ||||
| 206,675 | 233,475 | 206,675 | × 35% | 55,909.25 | ||||
| 233,475 | - | 233,475 | × 39.6% | 65,289.25 | ||||
| 2016 Sicilada 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 | $ 18,550 | $ 0 | × 10% | $ 0 | ||||
| 18,550 | 75,300 | 18,550 | × 15% | 1,855.00 | ||||
| 75,300 | 151,900 | 75,300 | × 25% | 10,367.50 | ||||
| 151,900 | 231,450 | 151,900 | × 28% | 29,517.50 | ||||
| 231,450 | 413,350 | 231,450 | × 33% | 51,791.50 | ||||
| 413,350 | 466,950 | 413,350 | × 35% | 111,818.50 | ||||
| 466,950 | - | 466,950 | × 39.6% | 130,578.50 | ||||
Heerarka Canshuurta Bulshada iyo Medicare
Nasiib daro, ma bixin karno canshuurta dakhliga ku soo gala dakhligeena iyo dakhliga. Canshuurahani sidoo kale waxay khuseeyaan:
- Canshuurta Lambarka Bulshada waxaa lagu soo rogaa qiyaas ahaan 12.4 boqolkiiba mushaharka iyo dakhliga iskii u shaqeysto ilaa sannadka oo dhan $ 118,500. Saldhigga mushaharkan wuxuu kordhay ilaa $ 127,200 sanadka 2017. Dakhliga kaliya ee aad ku kasbato qadarkan waxaa ku xiran canshuurta Lambarka Bulshada.
- Canshuurta Medicare ee qiyaas ahaan boqolkiiba 2.9 mushaharka iyo dakhliga iskii u shaqeysta
Canshuurtan waxay ku khuseeyaan dhammaan dadka qaata, laakiin iskii u shaqeystaa waa inay bixiyaan boqolkiiba boqol ee canshuurta labadaba. Wadajir ahaan, tan waxaa loo yaqaan canshuurta iskii u shaqeysta. Canshuur bixiyeyaasha oo shaqaaleeyay dadka kale waxay bixiyaan boqolkiiba boqol kala badh. Loo-shaqeeyayaashu waa inay bixiyaan nuska kale.
Canshuurta Medicare ee dheeraadka ah
Canshuurtan waxaa lagu dabaqayaa qiyaasta boqolkiiba 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 ama AMT
Haddii aad tahay qof isqaba,
- 26 boqolkiiba dakhliga la canshuuri karo sida lagu xisaabtamo qawaaniinta AMT ee hoos yimaada $ 93,150
- 28 boqolkiiba dakhliga Canshuurta AMT ee ka badan $ 93,150
Loogu Talagalay Madaxa Qoyska, Lammaanaha Isku Habeynaya, iyo Caqli-galinta Caqliga (er):
- 26 boqolkiiba dakhliga canshuurta ee AMT ee hoos yimaada $ 186,300
- 28 boqolkiiba dakhliga canshuurta AMT ee ka sarreeya $ 186,300
Canshuurta Dakhliga Sameeya Maalgashiga
Canshuurta 3.8 boqolkiiba waxay khuseeyaan hoosta dakhliga maalgashiga netka ama dakhliga guud ee isbedbedelay ee ka soo gala 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
Canshuurta Ganacsiga Sameeya
Sicirada canshuurta ee canshuurtu waxay timaadaa mar kasta oo aad iibiso hanti ka badan wixii ku salaysan canshuurtaada - waxa aad bixisay iyo wixii kharash ah ee iibka ama hagaajintaada aad samaysay. Si kale haddii loo dhigo, faa'iidadaada waxaa lagu canshuurayaa qiimo gaar ah. Canshuurtu waxay ku kordhineysaa heerka canshuurtu ku xirantahay haddii guulahaagu ahaa mid gaaban ama muddo dheer. Hantidhawrka muddada gaaban wuxuu khuseeyaa markaad haysato hantida muddo hal sano ah ama ka yar waxaana lagaa canshuurayaa heerka canshuurta dakhliga caadiga ah - heerka canshuurtaada canshuurta. Dakhliga muddada dheer wuxuu khuseeyaa hantida aad haysatid in ka badan hal sano. Dakhligaas iyo macaashka la isku waafaqay waxaa laga canshuuraa:
- Boqolkiiba 0 haddii dakhliga canshuurta laga dhigo uu ku dhaco 10 boqolkiiba ama boqolkiiba 15% canshuuraha canshuurta
- Boqolkiiba 15 haddii dakhliga canshuurta laga jari karo 25, 28, 33 ama 35 boqolkiiba canshuurta aan canshuurta ahayn
- Boqolkiiba 20 haddii dakhliga canshuurta ee la canshuuri karo uu ku dhaco 39.6 boqolkiiba canshuurta ciriiriga ah
- 25 boqolkiiba dib u soo kabashada qiimaha
- Boqolkiiba 28 keli uruurinta
- 28 boqolkiiba saamiyada ganacsiga yaryar oo tayo leh ka dib markii laga saaray
Haddii aad haysato faa'iidooyin raasumaal ah oo dheeraada ama faa'iido u lahaansho, waxaad isticmaashaa Worksheet 2-7 oo lagu darayo jaantusyada cashuurta (Worksheet 1-6), labadaba waxaa laga heli karaa IRS Publication 505.
Sida Loo Isticmaalayo Qiimaha Canshuurta Lacageed
Waxaad isticmaali kartaa jadwalkan qiimaha canshuurta iyo heerka canshuurta margaaniga ah si aad uga caawiso qorshaynta dhaqaalaha siyaabo badan. Waxay kuu sheegi doonaan inta cashuur ah ee aad bixin doonto wixii dakhli dheeraad ah ee aad kasbatay, sida haddii aad go'aansato inaad qaadato shaqo labaad oo kordhisa dakhligaaga guud ee canshuurta sare. Waxay sidoo kale kuu sheegi doonaan inta cashuurta ee aad kaydineyso haddii aad kordhin karto ka jaristaada. Tusaale ahaan, haddii aad ku dhejiso 28 boqolkiiba cashuurta canshuurta, waxaad ku badbaadin doontaa 28 senti canshuurta dawladda federaalka ah ee dakhliga kasta oo aad ku qarashgarayso kharashka canshuurta laga jari karo, sida deyn ama ribo.
Sharciyada canshuurta iyo heerarka canshuurta ayaa isbeddeli kara. Had iyo jeer la tasho xirfadle canshuur ahaan tirooyinka ugu sarreeya, boqolleyda iyo xeerarka. Maqaalkani ma aha la-talin canshuureed looguma talagelin inuu yahay talada canshuurta.