Guuleysiga waa la canshuuri karaa, iyo luminta waa la jari karaa
- Dakhli laga soo bilaabo baqdinta iyo sharafyada
- Dakhliga ka soo gala lootariyada, riwaayadaha, iyo raffles
- Dakhliga laga helo abaalmarinta, abaalmarinta, iyo tartanka.
Dakhliga buuxa ee khamaarka khamaarka, kharashka yar ee ku guuleysiga, ayaa lagu daray canshuur celinta. "Qaddarka dakhliga ka soo gala kharashka ku guuleysta ama qaan-gooyaha waa qadarka buuxa ee guulaha ka yar kharashka ku baxaya in lagu guuleysto ama dhicin," ayuu yiri Robert McKenzie oo ku qoray maqaalkiisa qoto dheer "Khamaarka iyo Canshuuraha." Kharashka luminta bahda waxaa lagu soo waramayaa meelo kale oo canshuur celin ah khasaare khamaaraya.
Xagee laga helaa Dakhli Khamaarista Khamaarka?
Dadka aan khamaarayaasha xirfadlayaasha ah u sheegin dakhli kasta oo khamaaraya sida daqliga kale ee Foomka 1040 , Khadka 21.
Kharashka khamaarka
Kharashka biilasha, boobka, tigidhada bakhtiyaa-nasiibka iyo khasaarihii khamaarka ee la midka ah ayaa laga jari doonaa sida jadwalka kala-goynta leh ee Jadwalka A. Si kastaba ha noqotee, "Dhibaatooyinka ka yimaada macaamilada xagjirka ah waa in loo oggolaadaa oo kaliya ilaa inta ay gaadhsiisan tahay macaamilkaas." (Qeybta Dakhliga Gudaha ee Dakhliga Gudaha 165 (d), fiiri Qodobka Sharciga ee Qaybta 1.165-10.) Khasaarihii khamaarka waxaa lagu soo wargeliyaa Jadwalka A sida kuwa kale ee ka jaraan oo aan ku xaddidnayn 2% ee xadka dakhliga guud ee la isku habeeyey. Jadwalka A ee Juun 2014, tani waxay ku taallaa Layn 28.
Gamblers Professional
"Khamaarayaasha waxaa loo tixgeliyaa in ay ku hawlan yihiin ganacsiga khamaarka haddii isaga ama iyadu u khamaaraan waqti buuxa si ay u kasbadaan nolol-maalmeedkana ma ahan kaliya hiwaayad," ayaa lagu sheegay Canshuurtaada Dakhligaaga JK Lasser .
Khamaarayaasha xirfadleyda waxay soo sheegaan dakhligooda khamaarka iyo kharashaadka la xiriira ee Jadwalka C oo ah dakhli iskii u shaqeysta. Dakhliga Canshuuraha Dakhliga C waxaa lagu saleynayaa canshuurta dakhliga federaalka iyo canshuuraha iskii u shaqeysta , iyo wixii canshuur celin ah.
Diiwaangelinta Hawlaha Qamaarka
IRS waxay ka filaysaa khamaarayaasha inay hayso diiwaannada khadadka iyo guulaha:
"Waa inaad xajisaa xusuus sax ah ama rikoodh la mid ah khasaaraha iyo guulahaaga, xusuusqorkaaga waa inuu ku jiraa ugu yaraan macluumaadka soo socda."Caddaynta guuleysiga iyo khasaarooyinka. Intaas ka sokow xusuusqorkaaga, waa inaad sidoo kale haysataa dukumiintiyo kale Waxaad guud ahaan cadeyn kartaa guulahaaga iyo khasaarooyinkaaga Foomka W-2G, Waxyaabaha Gaarka ah ee Qamaarka, Foomka 5754, Qoraalka Qofka Qaadashada Khamaarista Khamaarista , tigidhada wagering, jeegaga la joojiyay, jeegaga beddelka, diiwaanka deymaha, lacagaha bangiga, iyo bayaannada kaadhadhka dhabta ah ama warqadaha lacag bixinta ee lagugu siiyey aasaaska dhisme.
- "Taariikhda iyo nooca qadkaaga gaarka ah ama howlaha jahwareerka.
- "Magaca iyo cinwaanka ama meesha uu ku yaal aasaaska khamaarka.
- "Magacyada dadka kale ee adiga kula jooga goobta aasaasiga khamaarka.
- "Qadarka (yada) aad ku guuleysatay ama aad lumisay.
"Wixii macaamilo qaas ah oo qumman, waxaad isticmaali kartaa waxyaabaha soo socda si aad u taageerto guuldarradaada iyo khasaarahaaga ....
"Keno. Nuqulada tigidhada Keno ee aad soo iibsatay kaas oo lagu ansixiyay aasaaska khamaarka, nuqulada dukumiintiga deymadda, iyo nuqulada koontadaada si aad u hubiso diiwaanka xisaabta.
"Mashiinnada xawaaraha: Diiwaanka mashiinka mashiinka iyo dhammaan lacagaha ay sameeyaan taariikhda iyo waqtiga mashiinka la ciyaaray.
"Miisaska miiska (labaatanaad), labaatan (madow-garaac), boogo, boorar, baccarat, roulette, wheel of fortune, iwm.) Tirada miiska aad ciyaareysay. ceel ama qafis-qaadaha.
"Booto" oo ah rikoodhka tirada cayaaraha, kharashka tigidhada la iibsaday, iyo lacagaha lagu soo ururiyey tikidhada lagu guuleystay.
"Racing (faras, dhoobo, eey, iwm.) Diiwaanada jinsiyada, xadiga muusikada, lacagaha lagu soo ururiyo tigidhada lagu guulaystay, iyo lacagaha lagu lumiyo tikidhada.
"Lootariska: Diiwangal iibsashada tikidhada, taariikhaha, guulaha, iyo khasaarooyinka Diiwaannada dheeriga ah waxaa ka mid ah tikidhada aan laxaadka laheyn, waraaqaha lacag bixinta, iyo waraaqaha waxtarka."
(laga bilaabo daabacaadda 529, Bixiyooyin Kala Duwan, IRS.gov)
Ka-joojinta Gargaarka Khamaarka
Gaaritaanka khamaarka waxay ku xiran tahay canshuurta dakhliga federaalka iyadoo ah 25% xaaladaha soo socda. Qeybaha waxqabadka khamaarka halkaas oo qadarka lacagaha laga jarayo muusikada waxay ka badan yihiin $ 5,000 oo
- Gawaarida
- Barkadaha qashinka ah
- Lotteries
- Macaamilada kale ee xagjirnimada ah haddii guuldarrada ugu yaraan 300 jeer qadariyaan. (Laga soo bilaabo tilmaamaha foomka W-2G)
Khamaarka ayaa soo tebiya tirada lacagta kaashka ah ee khamaarka iyo canshuur kasta oo laga qaaday foomka W-2G, kaas oo loo soo saaro guusha iyo IRS.
Marka lagu daro bixinta foomka W-2G marka laga reebo raristada, casinos ayaa sidoo kale soo saari doona foomka W-2G marka laga reebo lagama rabo, gaar ahaan noocyada soo socda:
- $ 1,200 ama wax ka badan oo ka soo baxa mashiinnada mooska ama bingo
- $ 1,500 ama wax ka badan oo ka mid ah guulaha laga gaaray ciyaaraha keno
- $ 5,000 ama wax ka badan oo ka mid ah guusheegyada ka soo baxa ciyaaraha khamaarka. (Laga soo bilaabo tilmaamaha foomka W-2G)
Wadaagista Khamaarista Khamaarka
Haddii laba qof ama in ka badan ay tahay inay wadaagaan lacagaha khamaarka, waa inay buuxiyaan foomka 5754 [pdf]. Khamaaristu waxay kala qaybin doontaa guulaha ciyaartoyda, waxayna markaa ka dib ku wargalin doonaan guulaha W-2G ee loogu talagalay IRS sida magacyada mid kasta oo ku guuleysta.
Waxyaabaha Tixraaca
- Qaybta Xeerka Dakhliga Gudaha ee Qaybta 165 (d) waxay khuseysaa khasaarihii khamaarka. Qeybta Sharciga Qasnadda ee la xidhiidha Qodobka 1.165-10 ayaa ka sii falanqeyn doona khasaaraha khamaarka.
- Canshuurtaada Dakhliga ee JK Lasser , cutubka 11, ayaa kaala hadlaya abaalmarinta iyo abaalmarinta, bakhtiyaanasiibka iyo mushaarooyinka, iyo khamaarka iyo khasaaraha khamaarka. Cutubkani wuxuu sidoo kale ka hadlayaa qawaaniinta gaarka ah ee khamaarlayda khibradda leh.
- Daabacaadda 17, cutubka 12, ayaa kaala hadlaya bakhtiyaa-nasiibka iyo raffles, Foomka W2-G, iyo ka warbixinta waxqabadka khamaarka iyo diiwaangelinta khamaarka.
- Mawduuca Cashuurta 419, Dakhliga Khamaarka iyo Dhibaatooyinka.
- Daabacaadda 525, Dakhliga Lagu Canshuuro ee Lagu Canshuuro, Laga Yiraahdo Dhibaatooyinka Khamaarka Qaybta Dakhliga Kale.
- Daabacaadda 529, Qaybaha Kala Duwan, Kala hadla jar-jaryada aan ku xirnayn 2% xadka oo ay ku jiraan khamaarka khamaarka.
- Tilmaamaha loogu talagalay Foomka W-2G iyo Foomka 5754, wuxuu ka hadlayaa qawaaniinta lagu xareeyo barashada khamaarka iyo bixinta foomka W-2G.
- Daabacaadda 505, Ka-jarista Canshuurta iyo Qiyaasta Canshuurta, waxay ka wada hadashaa qawaaniinta guud ee ka-dejinta guud ahaanna leh qayb ka mid ah si gaar ah ugala hadasha waxqabadka khamaarka.
- Tilmaamaha loogu talagalay Foomka 1040 ee Qadka 21.
- "Khamaarka iyo Canshuuraha" by Robert McKenzie.
- "Soo-sheegista Gargaarka Khamaarista" by Kay Bell.