Heerarka canshuurtan ayaa wali ku jiraya canshuurtaada 2017.
Dakhliga shakhsi ahaaneed ee dakhliga shakhsi ahaaneed ee Maraykanku wuxuu ku salaynayaa qiyaasta qalanjebinta ee Maraykanka Sanadka 2017, heerka canshuurta dakhliga shakhsi ahaaneed wuxuu bilaabmayaa 10 boqolkiiba wuxuuna si tartiib tartiib ah u kordhay 15 boqolkiiba, ka dibna 25 boqolkiiba, 28 boqolkiiba, ka dibna 33 boqolkiiba iyo 35 boqolkiiba ka hor inta aan la gaarin heerka sare ee 39.6 boqolkiiba.
Qiimaha canshuur kastaa wuxuu khuseeyaa dakhliga gaarka ah ee dakhliga. Saacaddan waxaa loo yaqaanaa canshuurta canshuurta . Meeshii canshuur kasta oo bilaash ah oo uu dhammaado wuxuu ku xiran yahay xaalada qofka diiwaangelinta . Heerka canshuurtu sidoo kale way kala duwan yihiin iyadoo ku xiran nooca dakhliga qofka. 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 guudmar ku saabsan dhammaan canshuuraha sanadka 2017. Qodobada hoos ku qoran, oo ay kuxiraan xayiraadda xaaladda, waxay muujiyaan canshuurta dakhliga caadiga ah ee taxanaha koowaad, heerka qiimaha raasumaalka muddada dheer iyo faa'iidada xaq u lahaanshaha labaad column, iyo heerarka dakhliga ee qiimahaas lagu dabaqayo sadarka sadexaad.
Waxaa muhiim ah in la ogaado in dakhliga soo gala metelaya dakhliga la canshuuri karo, oo ah dakhliga guud marka laga jaro jadwalka kala duwan.
Qiyaasaha Heerka Canshuurta waxaa la kala Saarayaa adigoo buuxinaya Xaaladda:
Kalfadhiga Dakhliga Canshuurta ee Keli ah | ||
Dakhliga caadiga ah | Dakhliga Sameeya Dakhliga Muddada Dheerka ah & Dividends Dividends | Dakhliga canshuurta laga bixin karo inta u dhaxaysa |
10% | 0% | $ 0 ilaa $ 9,325 |
15% | 0% | $ 9,325 ilaa $ 37,950 |
25% | 15% | $ 37,950 ilaa $ 91,900 |
28% | 15% | $ 91,900 ilaa $ 191,650 |
33% | 15% | $ 191,650 ilaa $ 416,700 |
35% | 15% | $ 416,700 ilaa $ 418,400 |
39.6% | 20% | $ 418,400 |
Madaxa Qalabka Dakhliga Canshuurta ee Qoyska | ||
Dakhliga caadiga ah | Dakhliga Sameeya Dakhliga Muddada Dheerka ah & Dividends Dividends | Dakhliga canshuurta laga bixin karo inta u dhaxaysa |
10% | 0% | $ 0 ilaa $ 13,350 |
15% | 0% | $ 13,350 ilaa $ 50,800 |
25% | 15% | $ 50,800 illaa $ 131,200 |
28% | 15% | $ 131,200 ilaa $ 212,500 |
33% | 15% | $ 212,500 ilaa $ 416,700 |
35% | 15% | $ 416,700 ilaa $ 444,550 |
39.6% | 20% | $ 444,550 + |
Diiwaangashan guursada Qaybta Dakhliga Canshuurta ee Lagu Canshuuro | ||
Dakhliga caadiga ah | Dakhliga Sameeya Dakhliga Muddada Dheerka ah & Dividends Dividends | Dakhliga canshuurta laga bixin karo inta u dhaxaysa |
10% | 0% | $ 0 ilaa $ 9,325 |
15% | 0% | $ 9,325 ilaa $ 37,950 |
25% | 15% | $ 37,950 ilaa $ 76,550 |
28% | 15% | $ 76,550 ilaa $ 116,675 |
33% | 15% | $ 116,675 ilaa $ 208,350 |
35% | 15% | $ 208,350 ilaa $ 235,350 |
39.6% | 20% | $ 235,350 + |
Xayeysiin isqaba oo wada jir ah Iskuduwaha Wadajirka ah iyo kan Curyaanimada / Waalidiinta | ||
Dakhliga caadiga ah | Dakhliga Sameeya Dakhliga Muddada Dheerka ah & Dividends Dividends | Dakhliga canshuurta laga bixin karo inta u dhaxaysa |
10% | 0% | $ 0 ilaa $ 18,650 |
15% | 0% | $ 18,650 ilaa $ 75,900 |
25% | 15% | $ 75,900 ilaa $ 153,100 |
28% | 15% | $ 153,100 ilaa $ 233,350 |
33% | 15% | $ 233,350 ilaa $ 416,700 |
35% | 15% | $ 416,700 ilaa $ 470,700 |
39.6% | 20% | $ 470,700 + |
Jaantuska sicirka canshuurta wuxuu xooga saarayaa farsamooyinka sida loo xisaabiyo canshuurta dakhliga federaalka. Waxaan ku bilaabi doonnaa in aan ku ogaano dakhliga canshuurta ee qofka, iyo ka dib marka aan qeexnay nalalka dakhliga la canshuuri karo, waxaan ka shaqeynaa safka bidix illaa midig.
2017 Heerarka Canshuurta caadiga ah ee Xaaladda Halista ah | |||
Haddii dakhligaaga canshuuri ee u dhaxeeya | Ka jar daqligaaga canshuuri laga soo bilaabo | Qadarka Muhiimka ah | Qaddar dheeraad ah |
$ 0 iyo $ 9,325 | Dakhliga la canshuuri karo waa $ 0 | × 10% | $ 0 |
$ 9,325 iyo $ 37,950 | Dakhliga la canshuuri karo waa $ 9,325 | × 15% | $ 932.50 |
$ 37,950 iyo $ 91,900 | Dakhliga la canshuuri karo waa $ 37,950 | × 25% | $ 5,226.25 |
$ 91,900 iyo $ 191,650 | Dakhliga la canshuuri karo waa $ 91,900 | × 28% | $ 18,713.75 |
$ 191,650 iyo $ 416,700 | Dakhliga la canshuuri karo waa $ 191,650 | × 33% | $ 46,643.75 |
$ 416,700 iyo $ 418,400 | Dakhliga la canshuuri karo waa $ 416,700 | × 35% | $ 120,910.25 |
$ 418,400 + | Dakhliga la canshuuri karo waa $ 418,400 | × 39.6% | $ 121,505.25 |
(Si sahlan loo eego, jaantuskan wuxuu u maleeyaa in dakhliga oo dhan uu yahay dakhliga caadiga ah, ma aha dakhli raasumaal ah.)
Si loo isticmaalo miisaankani, waxaan ka qaadannaa dakhliga canshuurta iyo kala goynta qiyaasta canshuurta ku habboon ee bilawga ah ee labada koowaad. Tani waxay ka baxaysaa kaliya dakhliga canshuurta ee canshuurta. Waxaan ku dhufaneynaa lacagtan canshuurta qiimaha canshuurta ee sadarka saddexaad. Tani waa cadadka canshuurta ee dakhliga ku dhex jira canshuurtaas. Waxaan ku dareynaa qadarkan canshuur celinta dawladda dhexe ee dakhliga ee hoos udhaca qiimaha canshuurta - tani waa xaddiga lagu tilmaamay midka afaraad. Tani waxay keenaysaa wadarta guud ee canshuurta dakhliga federaalka ee ugu dambeysa.
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 $ 91,900 illaa $ 191,650 ee dakhliga cashuurta.
Iyadoo loo maleynayo in dakhliga Edith dhankiisu yahay miisaaniyadaha caadiga ah ee canshuurta, waxaan xisaabineynaa canshuurteeda dakhliga federaalka sidan oo kale:
Tusaale:
Haddii dakhligaaga la canshuuri karo uu yahay $ 100,000 , ka dibna wuxuu ku habboon yahay jumlada inta u dhaxeysa $ 91,900 iyo $ 191,650 . Ka jar $ 100,000 oo laga jarayo qeybta hoose ee qaybta ($ 91,900) wadar ahaan $ 8,100 - dakhliga guud ee hoos u dhacaya galkaan. Tani waxaa lagu dhuftay qiyaasta qaanuunkan (28 boqolkiiba) si loo helo $ 2,268. Ku dar qaddarka dheeraadka ah ee ugu dambeysa ee $ 18,713.75 - canshuurta wadarta ee lagu leeyahay dakhligeeda oo hoos u dhac ku yimid qaybaha hoose ee canshuurta - ugu dambeyntii $ 20,981.75.
Natiijooyinka xisaabinta:
- Edith ayaa mas'uul ka ah bixinta $ 20,981.75 ee canshuurta dakhliga federaalka ee dakhliga canshuurta ee $ 100,000.
- Dakhliga canshuurta ee Edith ayaa ku dhici doona 28 boqolkiiba canshuurta canshuurta.
- 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 saamiga ama celceliska canshuurta celinteeda waa canshuurteeda guud ee ay u qaybsan tahay dakhligeeda la canshuuri karo, ama 20,981.75 ayaa u qaybsan 100,000 oo isku mid ah 20.98175. Heerka canshuurtan ee wax ku oolka ahi waa isku dhafan dhammaan qiimaha canshuurta ee khuseeya dakhligeeda.
Qiimaha Canshuurta Kale ee Saameynta ee 2017
Marka lagu daro canshuuraha dakhliga federaalka ee dakhliga caadiga ah, waxaa jira canshuur kale oo laga yaabo inay khuseeyaan dakhliga shakhsi ahaaneed:
- Sicirka canshuurta Lambarka Bulshada ayaa ah 12.4 boqolkiiba mushaharka iyo dakhliga iskii u shaqeysta illaa sanadkii oo dhan $ 127,200. Tani macnaheedu waa canshuurta ugu sareysa ee Lambarka Bulshada ee ay bixiso shaqaaluhu waa $ 7,886.40, ugu badh ay bixiyaan loo-shaqeeyayaashu waa $ 7,886.40, ugu badnaantii ay bixiyaan dadka iskood u shaqeysta waa $ 15,772.80.
- Sicirka canshuurta Medicare waa boqolkiiba 2.9 mushaharka iyo dakhliga iskii u shaqeysta.
- Canshuurta Medicare ee dheeraadka ah waa boqolkiiba 0.9 mushaharka iyo dakhliga iskii u shaqeysta ee ka soo gala marxaladaha soo socda: Dakhliga Guurka Lammaanaha $ 250,000, Hal ama Madaxa Qoyska ama Fursadaha Cunnada ($ 200,000), iyo Nusqaamo Waddan ah Qaddarka $ 125,000.
- Canshuurta Ugu Yar ee Kale: 26 boqolkiiba dakhliga canshuurta ah (sida dib loo xisaabiyo qawaaniinta AMT ee hoos yimaada $ 93,900; 28 boqolkiiba dakhliga Canshuurta AMT ee ka badan $ 93,900. Madaxa Qoyska, Qoyska, Canshuurta Isku-jira ee Wadajirka ah, iyo Caqli-galaha Caqliga (Ciraaq): 26 boqolkiiba dakhliga canshuurta AMT ee hoos yimaada $ 187,800; 28 boqolkiiba dakhliga canshuurta AMT ee ka sarreeya $ 187,800.
- Dakhliga maalgashiga netka waa canshuur marka la eego qiyaasta boqolkiiba 3.8 boqolkiiba dakhliga saafiga ah ama dakhliga guud ee la isku hagaajiyay ee ka soo gala marxaladaha soo socda: Ujirta Canshuurta Wadarta Wadajirta ama Caqli-galaha ($ 250,000, Hal ama Madaxa Qoyska $ 200,000, iyo Nusqaamo Qoys ah Qaybta $ 125,000).
- Heerka Sare ee Canshuurtu waxay ku xiran tahay hadday tahay guulo waa muddo gaaban ama muddo dheer. Natiijooyinka muddada gaaban waxaa lagu canshuuraa inta caadiga ah ee canshuurta dakhliga. Dakhliga muddada dheer iyo faa'iidooyinka loo-qoondeeyey ee laga canshuuray boqolkiiba 0 marka dakhliga la canshuuri karo uu hoos u dhaco 10 ilaa 15 boqolkiiba canshuuraha canshuurta. Tani waxay kor u kacaysaa boqolkiiba 15 marka dakhliga la canshuuri karo uu hoos u dhaco 25, 28, 33 ama 35 boqolkiiba canshuuraha canshuurta, iyo boqolkiiba 20 marka dakhliga canshuurta laga dhimo ee 39.6 boqolkiiba canshuurta ciriiriga ah. Heerka canshuurtu waa 25 boqolkiiba dib u soo kabashada qiimaha, 28 boqolkiiba ururrada iyo 28 boqolkiiba saamiyada ganacsiga yaryar 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 boqolkiiba canshuurta, dakhliga dheeraadka ah waxaa lagu canshuurayaa 25 boqolkiiba ilaa dakhliga canshuuruhu uu gaaro canshuurta xigta ee 28 boqolkiiba.
Xasuuso in mudada kala duwan ee dakhliga la canshuurayo heerarka kala duwan. Saadaasha dakhliga ee qiimaha la isticmaalayo waxay ku saleysan tahay xaaladda qofka ee xayiraadda.
Waxa kale oo aad isticmaali kartaa sicirka canshuurta si aad u ogaatid inta canshuur ee aad kaydin doonto adoo kordhinaya jar-jaryadaada. Canshuur bixiyaha 28% canshuurta canshuurta wuxuu kaydin doonaa 28 senti oo canshuurta federaalka ah oo loo adeegsanayo qarash kasta oo canshuur laga jarayo, sida deyn ama ribo.
Heerarka canshuurta ee margaanku waxay la falgalaan canshuuraha kale, gaar ahaan canshuurta ugu yar. Canshuurta ugu yar ayaa u shaqeyneysa si loo tirtiro kaydinta canshuurta noocyada kala duwan ee jarista.
Isha: Canshuurta rasmiga ah ee sannadka 2017 waxaa daabacay Adeegga Dakhliga Gudaha ee Nidaamka Dakhliga ee 2016-55 .
Fadlan la tasho waraaqaha xisaabinta canshuurta ee 2017 Tilmaan-bixinnada Foomka 1040 iyo Jadwalka Canshuurta 2017 si loo xisaabiyo canshuurtaada dhabta ah, waraaqaha xisaabinta xisaabinta waxaa sidoo kale lagu bixiyaa daabacaadda 2017 ee daabacaadda Daabacaadda 505, Canshuurta Ka-jarista iyo Canshuurta Qiyaasta .