Kuzindikira Kulinganiza Msonkho m’Malipiro Achuma Amakono

Kulinganiza msonkho sikulinso kuyesayesa kwa chaka chimodzi kusonkhanitsa malisiti ndi mafaelo. Chilango cha chaka chonse chimene chimagwirizanitsa zosankha zanu za ndalama ndi malamulo a msonkho kuchepetsa ngongole mwalamulo. Pamene nyengo ya msonkho iyandikira, anthu ndi mabizinesi amene amatsatira njira zomapanga angasunge madola zikwi zambiri pamene akupeŵa zolakwa zokwera mtengo. Kulinganiza misonkho kumafuna kuzindikira bwino mmene ndalama zimayendera, ndalama zoikizidwira, ngongole, ndi nthaŵi yochitira zinthu pamodzi. Nkhaniyi imapereka chitsogozo chakumapeto kwa nyengo ya msonkho yotsatira, njira zofunika, mbuna zofala, ndi njira zopitira patsogolo zimene zimapyola pa zofunikira.

Malamulo a msonkho ngocholoŵana ndipo amasinthidwa kaŵirikaŵiri, ndi kusintha konga ngati kukwera mtengo kwa magudumu, ngongole zatsopano, ndi kusintha ku malamulo a kupuma pantchito. Kukhalabe wodziŵa nkosuliza. Pansipa, timaswa mbali zazikulu za kulinganiza msonkho, kuyambira kuchuluka kwa ndalama zoikizidwa ndi maakaunti a msonkho, ndi kupereka uphungu wothandiza kwa onse aŵiri opeza malipiro ndi eni mabizinesi.

Kupereka Msonkho Kwabwino kwa Anthu

Kukuza Maderesi: Kuposa Pakuti Ndiyo Yofunika

Makampani amachepetsa ndalama zanu zolipira msonkho, kuchepetsa mwachindunji ndalama zimene muli nazo. Pamene kuli kwakuti okhoma misonkho ambiri amasankha ndalama zochepetsedwa (zomwe za 2024 ndi $4,600 kwa mafaelo amodzi ndi $2,200 ya okwatirana pamodzi), kugula ndalama kungapereke ndalama zambiri ngati ndalama zanu zoyenerera zikupitirira mabankiwo. Mtengo wa ndalama zimene mungawonongeretu zimaphatikizapo:

  • [[FLT: 0] Chiwongola dzanja [[FT:1] – Oloŵa angachotse chiwongola dzanja pa $7500,000 ya ngongole ya nyumba (ya ngongole zotengedwa pambuyo pa December 15, 2017). Imeneyi kaŵirikaŵiri ndi chinthu chopinga koposa, makamaka zaka zoyambirira za ngongole.
  • Chigawo ndi Misonkho ya Kompani (SALT) [1] - Mungachotse ndalama zopezedwa ndi misonkho ya katundu, koma chiwonkhetso chonsecho chimaikidwa pa $100,000 ngati muli pabanja pachabe).
  • Zowonongedwa za Indasitale ndi Zantreka [1] --Suncrebubrimed zokwera 7.5% ya ndalama zanu zosinthidwa (AGI) nzosagwiritsidwa ntchito. Zimenezi zimaphatikizapo ndalama za inshuwalansi, zolembera, ndipo ngakhale zoyendera za mankhwala.
  • Zopereka za Accounting -Mali ndalama zoperekedwa ku mabungwe oyeneretsedwa zimachotsedwa kufika 60% ya AGI. Zopereka zosakhala zachikasu (zovala, katundu wa m'nyumba) zirinso zopanda pake, koma ziyenera kukhala mumkhalidwe wabwino ndi zoŵerengeka bwino.
  • Chikondwerero chochuluka [1] – chiwongola dzanja cholipidwa pa ndalama zobwerekedwa kugula ndalama zokhoza kukhometsa msonkho chingachotsedwe, kufikira ku unyinji wa ndalama zoikizira.

Kuti muchepetse ndalama zimene mumawononga, ganizirani “zofunika kugula zinthu za mu kampaniyi – mwachitsanzo, kulipira ndalama zothandizira anthu ovutika zaka ziwiri chaka chimodzi kuti apereke ndalama zochepetsera ndalama zimene amafunikira, ndiyeno atenge ndalama zimene amafunikira kulipira chaka chotsatira.

Ufulu Wopereka Msonkho Chifukwa cha Kupulumutsa Kolunjika

Mosiyana ndi ndalama zimene mumalandira, ngongole za msonkho zimachepetsa ndalama zimene mumalipira ndalama zogulira ndalama za msonkho, zimene zimachititsa kuti ndalamazi zizioneka zamphamvu kwambiri.

  • Ufulu wa Ndalama Zopezedwa (ETC) [FLT ] – Woikizidwa pa antchito otsika ndi olandira ndalama zochepera, chiwongola dzanja chimenechi chingakhale chamtengo wa $7,830 kwa mabanja okhala ndi ana atatu kapena oyeneretsedwa mu 2024. Ngakhale antchito opanda ana angayenerere kaamba ka ngongole yocheperapo.
  • Throughs ya Ana (CTC) ----2024, CTC imafika $2,000 pa mwana woyeneretsedwa pausinkhu wa zaka 17, limodzi ndi $1,700 yokhoza kuwonjezeredwa pa mwana mmodzi.
  • American Opportunity Tax Creding [AOTC] --ALT] - Ipereka $2,500 pa ophunzira oyenerera kwa zaka zinayi zoyambirira za maphunziro apamwamba. Maperesenti makumi anayi a ngongoleyo ali okhoza kubwezedwa.
  • Indalama ya kuphunzira (LLC) [1] – Up mpaka $2,000 pa kubwezedwa msonkho kaamba ka ndalama zoyeneretsedwa ndi zolipirira, osati kokha ku zaka zinayi zoyambirira za koleji.
  • Malo Opimira [[FLT :1] – kuwongolera kwa Panyumba monga ngati mawonjezero a dzuŵa, mawindo olephera mphamvu, ndi kutulutsa mphamvu kungayenerere kaamba ka ngongole pansi pa Chikalata cha Kuponderezedwa kwa Reduction Act.

Kuti mupeze ngongole zimenezi, muyenera kukwaniritsa ndalama zimene mumalandira ndi kulephera kulemba. Cholakwika chofala n’kulephera kutengera ndalama zimene anthu amalandira kapena kuwonjezera mphamvu m'chaka chonse. Muzikhala ndi malisiti onse ndi Mafomu 1098-T ndi 5695.

Kupereka Ndalama Zolembedwa pa Ntchito: Mapindu Ofulumira ndi Anthaŵi Yaitali

Kuwonjezera ku maakaunti a kupuma pantchito monga 401 (k), IRA, kapena SEP IRA kumapereka mapindu aŵiri: Muchepetsa ndalama zimene mumalandira pomangitsa ndalama zanu za m'makampani mtsogolo. Kwa 2024, ndalama zokwanira 401 (k) ndizo $30,500 pa zaka 50 +, ndi IRA ya mwambo yopereka $7,000 pa msinkhu wa 502,00 [$2,000] zingachepetsedwe malinga ndi ndalama zimene mumalandira ndi kulinganiza ntchito. Zopereka za IRA sizili zoyenerera, koma kuchotsa msonkho kumamasuka, kumapereka msonkho woperekedwa ku ntchito yapasunthauzira.

Wolemba ntchito wofanana ndi ndalama 401(k) amalinganiza kukhala ndi ndalama zaulere ndipo angafulumizitse kwambiri kumanga chuma. Ngati bwana wanu apereka mayeso, perekani ndalama zokwanira kuti mufanane ndi wina – ndi kubwerera kwa mwamsanga kwa anthu 100% pa zolembedwa. Kwa anthu olembedwa ntchito, Solo 401(k) kapena SEP IRA imalola ngakhale ndalama zowonjezereka zochokera pa ndalama zimene amapeza pa khothi.

Njira imodzi yapamwamba ndiyo “kumbuyo kwa nyumba ya Roth IRA” kwa opeza ndalama zambiri amene amapitirira pamalipiro a ndalama za Roth. Mwa kupereka IRA yamwambo yosagwiritsidwa ntchito ndiyeno kutembenuka ku Roth, mukhozabe kusangalala ndi kukula kwa msonkho. Komabe, kupereka msonkho mosamalitsa kukufunika kuti mupeŵe kukhoma misonkho pa ndalama za IRA.

Kukonza Nthawi Yopeza Zosewera: Buku Lochita Masewero Kumapeto kwa Chaka

Ngati mufuna kukhala m’gulu la misonkho yotsika chaka chamaŵa, ganizirani za ndalama zimene mumalandira (monga, kuchedwa kulipira ndalama kapena ndalama zolipirira) kuti muchepetse ndalama zimene mukulipira chaka chino.

Kumbali ya ndalama, kuyendetsa ndalama kumatanthauza kulipira zowonongedwa zopinga kusanafike December 31. Izi zimaphatikizapo kupereka zopereka zaufulu, kupereka chiwongola dzanja cha nyumba kapena msonkho wa katundu (monga ngati SALT centre), ndi kulinganiza njira zamankhwala. Kwa eni mabizinesi, kugula zipangizo zofunikira kapena zinthu zofunika chaka chisanathe kungawonjezere ndalama zochepetsedwa pansi pa Gawo 179 kapena kutsika kwa mtengo wake.

Samalani za “malonda amadzimadzi " pamene muwononga ndalama: ngati mugulitsa chitetezo chofanana ndi cha munthu ndi kugula chitetezo chofanana kwambiri masiku 30 asanafike kapena atagulitsa, kutayikiridwako n’kosaloledwa. Komabe, kututa msonkho modzimangitsa ndi kugulitsa malo osungirako ndalama zamalikulu ndi kugwiritsa ntchito kuchepetsa kukwera kwa ndalama zimene munawonongazo.

Kuŵerengera Msonkho Kuposa Kupuma Pantchito

Zaumoyo Kusunga Maakaunti (HSS ) mwina ndi maakaunti a ndalama zambiri zimene zilipo. Zopereka n’zokwera msonkho, malipiro amawonjezereka popanda msonkho, ndipo ndalama zochotsedwa pa mankhwala n’zopanda msonkho. Kwa 2024, ndalama zoperekera ndi madola 4,150 kwa anthu ndi $8,300 kwa mabanja, kuphatikizapo ndalama zokwana madola 1000 za anthu 55+. HS Imodzinso ndi ndalama zosungidwa pa ntchito: Pambuyo pa zaka 65, mungachotse ndalama pa chifuno chilichonse (mayiko osakhala a chipatala amakhomedwa monga malipiro).

529 Kusungitsa chuma ku College Programme imapereka chiwonjezeko cha msonkho waulere ndi zobweza ndalama za maphunziro oyeneretsedwa (kuphatikizapo K-12 kampani kufika pa $10,000 pachaka). Maboma ena amapereka msonkho wa ndalama za boma kaamba ka zopereka. Mabanja oyang'anira kugaŵira chuma kwa achichepere, makonzedwe 529 angasinthidwenso kukhala Roth IRAS kaamba ka wolandira pansi pa SECURE Act 2.0 (molingana ndi malire a moyo wonse).

Mabungwe a Msonkho Apamwamba a Antchito

Malo a Mabizinesi ndi Kusankhidwa kwa Zigwirizano

Makampani a kampani yanu amasintha kwambiri misonkho. Oyendetsa malonda akusimba ndalama za malonda pa Studynal C, kulipira ponse paŵiri msonkho wa malipiro ndi ntchito zaumwini (15.3% pa ndalama zimene amapeza pa khofi). Bungwe la S Society lingachepetse msonkho wa ntchito mwa kugawa ndalama zimene amapeza ndi kugaŵira ndalama, koma limafuna kulipira ndalama zoyendetsera ndi kutsata. Makampani amayang'anizana ndi chiŵerengero cha 21% cha boma, koma phindu limaperekedwanso pamene ligawiridwa monga malipiro (misonkhongo yoŵiri). Komabe, kwa mabizinesi amene akuganiza kubwezeretsa ndalama, kakonzedwe ka Ccop kangayendetsedwe kake kabwino.

Makampani ochepetsa ngongole (LLC) amapereka kusinthika mwa kulephera kuchotsa msonkho (monga ngati kuyendetsa msonkho kapena kugwirizana ndi wina) koma angasankhe kupatsidwa msonkho monga S kapena C corpe. Chosankha chabwino kwambiri chimadalira pa mlingo wa ndalama zimene mumalandira, mapulani anu akukula, ndi malamulo a boma. Funsani katswiri wa msonkho musanapange masinthidwe a nyumba.

Kulandira Ndalama Zoyenerera (QBI) Kuchotsa Malonda

20% Ndalama zopindulira za malonda zoyeneretsedwa pansi pa Gawo 199A zimalola eni mabizinesi odutsa kuchotsa 20% ya malipiro awo a makampani a khoti kuchokera ku malipiro okhometsa. Komabe, pali zopereŵera zozikidwa pa ndalama zokhomedwa, mtundu wa mabizinesi (malonda autumiki kapena mabizinesi amachotsedwa), ndi W-2 malipiro olipiridwa. Kwa 2024, gawo lowonjezera la SS TB limayamba pa $191,950 (kungobala) ndi $3,900 (kukhoma). Kulinganiza mosamalitsa msonkho kungakwezetsa mtengo umenewu, monga ngati malipiro owonjezereka a W2 kapena kulanditsa katundu wotsika.

zopereka ndi Chigawo 179

Mabizinesi angachotse ndalama zonse za zipangizo zoyeneretsedwa ndi katundu m'chaka choikidwa mu utumiki, kufika $1,2200,000 kwa 2024 (ndi kutsika kwa deti loposa $3,0500,000). Kutsika kwa bhonasi (60% mu 2024) kuwonjezereka kwa kukwera mofulumira kwa zinthu zatsopano ndi zogwiritsiridwa ntchito. Makonzedwe ameneŵa ali ofunika kwambiri makamaka ku mabizinesi amalikulu onga kumanga, kupanga, kapena ulimi.

Kusokoneza Anthu a M’banja Ndiponso Kukonza Zodzapuma Pantchito

Kusinthana kwa mwamuna kapena mkazi kapena ana kungachepetse ndalama zoyendetsera msonkho ndi kupeŵa kukhoma misonkho ya ana osafika zaka 18 (FACA pamapeto pa kupuma pa usilikali). Kuwonjezerapo, kukhazikitsa Solo 401 (k) kapena SEP IRA kwa inu eni ndi SEMPRA ya antchito ikhoza kuchepetsa ndalama zolipiridwa msonkho pamene kukuchirikiza kukhulupirika kwa antchito.

Kusunga ndi Kuthandiza

Ngakhale njira zabwino kwambiri za msonkho zimalephera popanda zolemba. Muyenera kusunga tsatanetsatane wa ndalama zimene mumalandira, malisiti a ndalama zopitira ndalama, mitengo yogwiritsa ntchito magalimoto, ndi mitengo ya zolipirira. Zida zochokera ku madera a mitambo monga Quick Books, Firecrooks, kapena ngakhale puloteni yosavuta kujambula zingathandize. The IRS imalangiza kusunga ndandanda ya zolemba za zaka zitatu kuchokera pa deti lotsatira, kapena kupitirira ngati mukonza zopitira kunyenga (zaka zisanu ndi chimodzi) kapena kulephera kupereka lipoti la ndalama zopitirira 25% ya malipiro aakulu (zaka zisanu ndi chimodzi).

Kuyerekezera misonkho ya ndalama za msonkho kuli koyenera kwa awo amene akuyembekezera kukhala ndi ngongole $1,000 kapena kuposa. Anthu amalipira ndalama zinayi kudzera ku Form 1040-ES, pamene makampani amagwiritsa ntchito njira ya 1120-W. Zilango za malipiro zingapeŵedwe mwa kupereka pafupifupi 90% ya msonkho wa chaka chatha kapena 100% wa msonkho wa chaka chatha (110% ngati AGI inapitirira $1500,000).

Kusamalira Msonkho kwa Boma ndi Kwawo

Malipiro a ndalama zimene boma limalandira amasiyanasiyana kwambiri – kuyambira pa zero m'mayiko onga Texas ndi Florida mpaka 13% ku California. Ena amatchula ngulugyback pa mafotokozedwe a boma, pamene ena amachotsapo zinthu zina (m’chitsanzo, ena sagwirizana ndi SALT cappest ya boma). Ngati mukukhala m'dziko lokhala ndi msonkho wa ndalama zambiri, ganizirani njira zochepetsera ndalama zimene boma limapereka popuma pantchito, monga ngati mufuna kupereka ndalama zoperekera pa ntchito kapena kuwonjezera ntchito. Kuwonjezera apo, ngongole za boma za maphunziro, mphamvu, ndi zopereka chithandizo za othandizira anthu osoŵa zingapezeke. Tsirirani kubwezera molondola mafaelo ngakhale ngati muli ndi ngongole yochepa.

Misampha Yofala Yofunika Kupewa

  • Kuyerekezera ndi Completety of Crypto Transactions [1] – The IRS imatanthauzira kubisa ngati katundu, kutanthauza malonda alionse, kugulitsa, kapena kugwiritsira ntchito kupangitsa chochitika choyenera kukhoma msonkho. Gwiritsirani ntchito programu yapadera kutsegulira njira ndi kupeŵa zolakwa.
  • Kukaniza Kugaŵira Kochepa Kofunika (RMD) – Kuyambira pausinkhu wa 73 (Mlandu wa SECURE 2.0), eni maakaunti a kupuma pantchito ayenera kutenga RMDs kapena kuyang'anizana ndi 25% ya chilango pa ndalama zosachotsedwa. Konzekerani kutsogolo kupeŵa zodabwitsa.
  • Kukwaniritsa Mafashoni kapena Kupasa pa Nthaŵi - Ndalama zoikizira madeti (5% pa mwezi) ndi malipire omalizira (0.5% pa mwezi). Ngati simungalipire mokwanira, fairasi ya kufutukula (Fm 4868) kupeŵa kulephera kuyang'aniridwa ndi chilango chakumbuyo.
  • [[MLT: 0] Kukonza Malipiro a Munthu mwini ndi Abizinesi [1] -'IS' – Izi zikuitanira IRS ezakuti mukhale ndi maakaunti a ku banki ndi makhadi a ngongole kaamba ka bizinesi yanu.

Pamene Muyenera Kufunsira Msonkho

Pamene kuli kwakuti pulogalamu ya msonkho imagwira ntchito kwa olandira W-2 wamba, zolembedwa zovuta kuimvetsa. Ganizirani kulemba ntchito CPA kapena wolembetsa ngati muli ndi ntchito iliyonse yotsatirayi: malipiro a ntchito yanu, malo ochitira lendi, malonda a zachuma, mafaindi ambiri a boma, kapena kusintha kwa moyo kwaposachedwapa (ukwati, chisudzulo, choloŵa). Katswiri wa msonkho angakuthandizeninso kuyendetsa malo a IRS, kujambula, ndi kulinganiza kwanthaŵi yaitali. Ambiri amapereka mautumiki a chaka chathunthu kuti akusungireni pamzere.

Kumaliza

Kukonzekera nyengo ya msonkho yomwe ikubwerayi kumafunikira kusamala, kuzungulira chaka. Mwa kuwonjezera ndalama zokwezedwa, kupempha ngongole zimene zilipo, ndalama zoyendera ndi ndalama zowonongedwa, ndi kugwiritsa ntchito maakaunti a msonkho, mungachepetse kwambiri msonkho wanu pamene mukumanga chuma. Oyang'anira mabizinesi ayenera kufufuza gulu lofufuza, ndalama zochepetsedwa, ndi zolinganiza za kukonza zinthu. Kusunga malamulo a boma ndi kuwamvetsa bwino kumathandiza kuti mukhale ndi luso lokwanira. Pamene malamulo a msonkho ali ovuta, njira zimenezi zimapereka maziko olimba a chipambano cha ndalama. Malangizo ogwirizana ndi zinthu zapadera, afunsa katswiri woyenerera wa msonkho amene angakuthandizeni kuyendetsa bwino malamulo a boma ndi kukhalabe .

Kuti muŵerenge mowonjezereka, pendani chofalitsidwa cha IRS pa Mitu ya Mafuno , , Chitsogozo cha Intedia ku Planning [, ndi [[FLT :] Nolo Poplaning Center ya zotsogolera ndi maklobulini.