Mitero chinhu chinokosha chemari ipi neipi yazvino uno, ichibatira semutoo mukuru wehurumende kuti itsaure mari inodikanwa nokuda kwezvinhu zvavose zvakadai segadziriro, dzidzo, dziviriro yorudzi, uye mabasa enzanga. Nokuda kwavanhu vamwe navamwe namabhizimisi zvakafanana, kufamba mumitero yakaoma kunogona kunzwika kuva mukuru. Bva nzwisiso yakajeka yamarudzi akasiyana- siyana emitero yazvino uno. Inoibhadhara, uye nzira iyo inoshanda nayo (zvinokosha nokuda kwokugona kunyora mari, kuzviisa pasi, uye kuronga kwenguva refu. Nyaya ino inogovera chiremera, mumativi makuru emitero, mifungo yavo inoshanda, uye mazano okutarisira nayo mitero nenzira inobudirira.

Mitero Chii?

Mitero inomanikidzirwa kupiwa nehurumende pamunhu mumwe nomumwe, makambani, kana kuti zvinhu. Haisi mibhadharo yokuzvidira; kukundikana kuidzosa kunogona kuguma nezvirango, mhindu, kana kuti kunyange kupiwa mhosva. Mitero inopa mitero yehurumende inokosha kubatanidza migwagwa, mabhiriji, zvikoro zvavose, mapurisa uye madhipatimendi okudzima moto, mapurogiramu okutarisira utano, uye mitero inosiana zvikuru mumitengo, asi chinangwa chiri pasi chinongoramba chiri chimwe chetecho: kugovera hurumende nezviwanikwa zvinodikanwa kubatira vanhu vose.

Mitero inowanzorongwa muzvikamu zviviri zvakafara: mitero yakananga (yakabhadharwa zvakananga pamari kana kuti upfumi, yakadai semari kana kuti mitero yenhumbi) nemitero isina kunanga (yakapiwa pazvinhu nemabasa, yakadai semitero yokutengesa kana kuti yemitero). Kunzwisisa iyi mitero kunobetsera vabhadhari kuona kuti mitero yakasiana sei inotapura mufambiro wavo wemari nomutoro. Mutengo weU.S., somuenzaniso, mubatanidzwa wemari, hurumende, uye mitero yomunzvimbomo, imwe neimwe nemitemo yayo nemwero. [[FLT: 0]]

Marudzi Emitero

Pasi apa tinoongorora mitero inozivikanwa zvikuru inoitwa nevanhu uye mabhizimisi.

Mutero Wemari

Mutero unobhadharwa ndiwo manyuko makurusa emari yemari inotambirwa nokuda kwehurumende yehurumende yehurumende nehurumende dzakawanda. Inobhadharwa pamubhadharo, miripo, mari yemari, mhindu yebhizimisi, uye mimwe mibhadharo. Mari yomutero yehurumende yemari inobhadharwa inofambira mberi, zvinoreva kuwedzera kwemari inotambirwa. Nokuda kwegore ra2024, kune mabhuraketi manomwe: 10%, 12%, 24%, 32%, 35%, uye 37%. Mari iri mukati mechibhurokwai chimwe nechimwe inobhadharwa pamutero pamwe iwoyo webhurakeri. Chitsarati yakakwirira ndechero chemitero (mwero yeavhareji yemari inobhadharwa pashure pokukwira nokukwereta) yakaderera kupfuura mwero unoderdzwa.

Mutero unobhadharwa unogona kuderedzwa netsasiro (iyo inobhadharwa mari shoma inobhadharwa mutero) nechikwereti. Zvitsaro zvinobatanidza mutero wechikwereti chemba, nyika nemitero yomunzvimbomo (zvinoiswa pa $10 000), uye mipiro yomutsa. Mitero yakafanana neInterneed Incomed Tax Cookers (ETC) uye Chikwereti cheChild Tax chinogona kuderedza zvikuru kuvadziko kana kuti kunyange kuguma nokurasikirwa nemutero. Mwero wemitero yavashandi vanobhadhara mutero pamwe chete nemitero yebasa ravo vamene (paZvekuchengeteka neMedicaresa). Kunzwisisa mugariro wako (kuroora, kuroora, musoro wemba, wechipiri, zvichidzokororwawo.) kunotapurawo mabhaisiro evakuru vakuru vakuru vakuru vakuru vakuru vama uye matafura, shongedzero [FFF]

Kutenga Mutero

Mitero inotengeswa pamutero unoiswa pakutengeswa kwezvinhu uye mamwe mabasa. Mutero usina kunanga, unounganidzwa nomutengesi panguva yokutengeswa uye kudzorerwa kuhurumende. Mwero inosiyana zvikuru: unoita saDelaware, Montana, New Hampshire, uye Oregon haina mutero wehurumende, nepo mimwe yakadai seCalifornia neTennessee yabatanidzwa nyika nemwero yomunzvimbomo inodarika 9%. Zvikurukurukuru, mutero wokutengesa unodzorwazve neyakaderera zvikuru kubva kudzimba dzinowana mari shoma nemhaka yokuti kudyira kunokombamira kumibhadharo yakakwira zvikuru yemari yavo.

Mumakore achangobva kupfuura aya, kukwira kwemitero yemari inotengeswa kwakashandura mitero. Pashure pe2018 [[FLT] Dare rapamusoro reSouth Dakota v. Wayfair chisarudzo, hurumende dzinogona kuda kuti vatengesi vehurumende vatore mutero kunyange kana vasina kuvapo muhurumende. Uyu murangariro, unozivikanwa senexus, wakamanikidzira mabhizimisi akawanda apaIndaneti kuti awirirane nehurumende nemitemo yemitero yomunzvimbomo. Kuwedzera, kushandisa mutero mutero mubatanidzwa wokutengesa: unokweretengwa nezvinhu zvinotengwa kunze kwehurumende (kana kuti paIndaneti) apo mutero hauunganiswi, uye unofanira kubhadharirwa zvakananga nomutengi. Varairidzi vazhinji havazivi vomutemo uyu, asi unoramba uchichengetwa.

“Mutero unobhadharwa nemitero inooneka zvikurusa yavanhu vanoripa, bva ndiimwewo yemifungo yakaoma zvikurusa nemhaka yebasa renyika nehurumende dzomunzvimbomo. Bhizimisi rimwe nerimwe rinotengeswa mumitsetse yenyika rinofanira kurwisana nemirau yenexus.] — Nzvero yeTC.

Mutero Wezvinhu

Mutero wezvinhu mutero wakananga panzvimbo nezvivako zvakavakirwa paukoshi hwazvo hwakaongororwa. Zvikoro zvehurumende, mari inopindwa mari, mabasa emisiparati, mashopu, uye mabasa ekurumidziro. Chitsama chemitero chinosarudzwa kupfurikidza nokuwanza mari inoyerwa yenzvimbo nemwero wenzvimbo yomunzvimbomo (chiguyo chimwe chinoenzana ne $6 000 pamutengo unoongororwa). Zvitsama zvinoitiswa navacherekedzeri vomunzvimbomo uye zvingasaenzana nomutengo wemisika; varidzi vezvinhu vane maruramiro okukwidza kana vachidavira kuti chiverengero chacho hachina kururama.

Zvigaro zvakawanda zvinopa kusunungurwa kuderedza mitero yemitero yenhumbi, zvakadai senzvimbo dzokugara dzinorerutswa nokuda kwedzimba huru, kusabvumirwa kwevakura, vagara kwenguva refu, kana kuti vakaremara, uye kusabvumirwa kwemirimo nokuda kwepurazi. Mutero wezvinhu unobhadharwa pamutero wemari inobhadharwa nehurumende (kusvika ku $10 000 yakabatanidzwa nomutero wemari yomunyika) asi kubviswa ikoko kwakabviswa neChegit Cuts neJobs Act ya2017. Nokuda kwavanogadzira nzvimbo chaiyoiyo yenzvimbo navaridzi vemisha zvakafanana, kunzwisisa kutenderera kwemitero yemari inodzorwa nokusashanda kwemari inobhadharwa kunokosha nokuda kwemari yokutarisira.

Mutero Wemaune

Mutero wemari inobhadharwa unobhadharwa pamhindu dzemakambani (C-corporations). Mwero wesangano remitero yehurumende inzvimbo yakatara 21% (sokubva muna 2024, pashure pokuchinja mutero wa2017), kuburuka kubva kumwero wapamusoro we35%. Zvisinei, nyika dzakawanda dzinomanikidzirawo mitero yemari yebhizimisi, pamwero wemasangano, kubva pa0% (Navada, South Dakota, Wyoming) kusvikira kuinopfuura 10% (New Jersey, Iowa),. Mwero wehurumende yakabatanidzwa pamwero wezvishandi unogona kusvika 2527%.

Kunokosha kusiyanisa pakati pemasangano eC-corporations na-apose. , LLC, masangano anoshandira pamwe. Kupfuuresa masangano haabhadhari mutero wemari yebhizimisi; panzvimbo pezvo, purofiti “dzinopfuura kumitero yamuridzi. Dzidzo dzinobatanidza mitero inodzorwa nemutero wavanhu. Bheti-mabhataro neMitengo inosigira 20% yemari inokwaniriswa yebhizimisi kubva pakupfuura nokupfuvura (kudzosa 199A), kuderedza mwero unobudirira. Rongedzero dzemitero dzinobatanidza zvirongwa zvokuwedzera mari yemitero, kunzvera nokubudirira, uye kuronga mitero yamarudzi ose (g., GILDI, BET). Varidzi vebhizimisi vanofanira kunzvera mutero kuti vasarumbidzoro.

Guta Rinowana Mutero

Mutero wemari unotsamira pamhindu yemari (mubayiro) kubva pakutengesa zvinhu, zvakadai semasheya, mapango, nzvimbo, kana kuti zvinounganidzwa, nokuda kwemari yakawanda. Mwero wemitero unotsamira pakuyera kwemari yakaitwa: zvinhu zvinochengetwa kwegore rimwe kana kuti zvishoma zvinodzorwa nemhindu dzenguva pfupi, idzo dzinobhadharwa pamutero wemariwo zvayo yemari (kusvikira ku 37%). Zvitsama zvakachengetwa kupfuura gore rimwe zvichikwaniriswa nokuda kwemhindu yemari huru yenguva refu: 0%, 15%, kana kuti 20% inotsamira pakubhadharwa kwemitero. Vabhadhari vemari vakakwirira vangabhadharawo mutero wemari inobhadharo yakaderera (NIT) pamuripo wakaderera wemari inotambirwa yakagadziridzwa.

Zvisipo zvinoverengeka zvinokosha zviripo. Kurasikirwa nokutengeswa kwenzvimbo yokutanga yokugara kunobviswa kusvika ku $250 000 (isingabhadharwi) kana muridzi akararama mumusha kweanenge makore maviri pashanu apfuura. Kurasikirwa kukuru kunogona kubvisa mari yemari inotambirwa pamwe chete pagore, nokurasikirwa kusingapfuuri mari yakatarwa mberi. Kubatwa kwomutero kwemibayiro wemari huru irangarirwo huru nokuda kwavatengiri vemari uye munhu upi noupi anotengesa zvinhu kwenguva refu. Nokuda kwenhungamiro yapamutemo, ona [[FLT:] SHIRT 409 – Rusangeso neReasts

Mutero Wokuzvitutumadza

Mitero inosarudzwa imitero inoiswa pazvinhu zvakati, mabasa, kana kuti mibato. Kusafanana nomutero wokutengesa, mitero yakakomba inowanzobatanidzwa mumutengo wechigadzirwa (muchikomberedzo, “chivi mutero” pazvinodhaka, fodya, kana kuti peturu). Mitero inogona kuva yakananga (chitsama chamadhora chakatemwa payuniyumu, zvakadai se $1,01 pabhokisi remidzanga) kana kuti mutengo wakakwirira, wakadai semutero wehurumende pamitero yemitero yemitengo yomumba). Kubudisa mitero kunobatira madonzo maviri: kusimudza nokuomesa mari inotengwa (utano hwehurumende kana kuti zvinangwa zvemhoteredzo).

Mienzaniso inobatanidza mitero yehurumende nehurumende papeturo (inoshandiswa kutsigira mari yezvikwereti zvomumugwagwa), mitero papfuti nepfuti, uye Affordable Care Act yapamberi pomutero wemushandirwi pagadziriro dzoutano dzepamusoro (“Mutero weCadillac,” zvino unononotswa). Mitero yemabhizimisi inogonawo kushanda mumabasa akadai sokubheja kana kuti kudzosa motokari dzomumugwagwa mukuru. Nemhaka yokuti kazhinji kazhinji kazhinji inovanzwa mumutengo wokupedzisira, vatengi vangasaziva zvizere mutoro wavo. Zvisinei, vanomirira mutero mukuru wehurumende dzose dziri mbiri.

Kubhadhara Mutero

Kubhadhara mitero kunoitwa pavashandirwi navashandi vanotsamira pamubhadharo nemiripo. Mitero yeSocial Security neMedicara, pamwe chete inozivikanwa seFICA (Federal Inishuwarensings Prefects Act). Nokuda kwavashandi, mwero weSangano reNyunzi yemitero i 6,2% pamitero yegore negore ye $168,600 mu 2024), uye mwero wemitero yeMedicaresa iri 1.45% pamutero wose, na 0.9% pavaripi vemari vakakwirira. Vashandi vanowirirana neiyi mitero, vachiita hwerengero yeFUS (12.4% yeC) yeSacurity Security, 2.9 yeZ $68, 2 76, uye 2.9% (09) pamusoro pe 09% yemihoro yemipo yemari yepamusoro.

Vanhu vanoshanda vamene vanobhadhara zvose zviri zviviri zvikamu zvomushandiri newavanoshandira (akabatanidzwa 15.3%) asi vanogona kubvisa hafu yazvo sechinjo kumari inotambirwa. Mukuwedzera, vashandirwi vanobhadhara mutero wehurumende weurovha (FUTA) uye kusashanda kwehurumende pamutero wemari, kunyange zvazvo izvi zvakaparadzana neFICA. Mutero wemitero wakaderera zvikuru nemhaka yokuti kopa yeSocial Security inoreva kuti vashandi vanobhadhara chikamu chikurusa chemari yavo yose inowanwa mugadziriro. Kunzwisisa mitero yemitero yemitero inokosha nokuda kwavashandi vose vari vaviri (kufungidzira mumbure) uye vashandirwi (kudzivisa zvirango nokuda kwokubhadharwa).

Kunzwisisa Mitoro Yemitero

Kuita mitero yako kunoda zivo yokuronga zvinhu zvinodiwa, kuderedza mari yaunobhadhara nechikwereti, uye migumisiro yokusawirirana. Pasi apa zvinhu zvinokosha zvinofanira kunzwisiswa nomunhu wose anobhadhara mutero.

Zvinodikanwa Zvinojeka

IRS inoda vanhu vazhinjisa namabhizimisi kunyora mutero wegore negore kana mari yavo inopfuura zvikumbaridzo zvakati. Nokuda kwavanhu, kubviswa kwomupimo nemamiriro emitemo zvinotema kana kudzokera kuchidikanwa. Somuenzaniso, murongi mumwe pasi pe 65 mu2024 anofanira kunyora pasi kana mari yakawandisa iri inenge $13,850 (chitsama chakafanira). Zvitsama, vanhu vakazvishandira, uye vane mamiriro ezvinhu chaiwo ane miganhu yakasiana. Mabhizimisi anofanira kuisa faira parudzi rwavo rukuru (C-corp, S-comp, batiranation, etc.). Misiano yokumhanya yakarongwa yakarongwa yaApril 15 nokuda kwavanhu vamwe navamwe (kana April 15 nokuda kwemaCp-corps), asi kufumbira kunoshaidzwa. Mabhizimisi anofanira kukundikana kutungamirira rudzi rwawo rumwe rugwaro rwezvikwereti rwegore (5,5]

Mitero Nezvinzvimbo

Mitero inoderedza mari inotapudzwa pamutero, nepo zvikwereti zvinopa mari inoderedzwa ye $56 (Z $56) nokuda kwomutero wacho. Kuderedza mari nechikwereti chinhu chinokosha pakuronga mutero. Mari dzemari dzinoda kutengwa dzinobatanidza mari dzinopfuura 7.5% yemari yakagadziriswa (AGI), hurumende nemitero yomunzvimbomo (SALT) kusvika ku $10 000, mubereko wemari yomupiro, uye mipiro yemari inoyamura.

Zvikwereti zvinokosha zvikuru kupfuura mari inobviswa nemhaka yokuti zvinoderedza zvakananga mutero. Zvikwereti zvinotanhamariswa, kufanana neEITC, zvinogona kuguma nechero kunyange kana pasina mutero. Zvikwereti zvisingabhadharwi, kufanana neChild Tax Crest (Kusvikira ku $2 000 pamwana anokwaniriswa), zvinogona bedzi kuderedza mutero kusvikira kudoro. Zvimwe zvikwereti zvinobatanidza American Orgation Treasurence (mutest), Rivice, uye Kurega Kubhadhara Mari Kubhadhara Mari (Kuchengeta Ichikwereti). Vatakuri vemaribhengi vanofanira kuhwina kuhwirudzura kudzo yokukosha gore rimwe nerimwe, sokuchinja kunowanzoita izvi zvirongwa zvemitemo.

Kubhadharwa Kwekusabvumirana

IRS inoisa nhevedzano yezvirango nokuda kwokukundikana kuita mitero. Kundikano yokuenda kuidzo. Kukundikana inowanzova 5% yemitero isingabhadharwi pamwedzi (max 25%), apo kukundikana kubhadhara chirango chiri 0.5% pamwedzi (max 25%). Kana zvose zviri zviviri zvikashandisa, chirango chakabatanidzwa i 5% pamwedzi. Mutero wakawanda unobhadharwa pasi pemari inobhadharwa. Kubhadharwa kwemitero inofungidzirwa, vanhu vangatarisana nechirango chinofungidzirwa. Kuputiswa kukuru kunofungidzirwa. Kubhadharwa kwomutero kwakakomba / $5% pamwedzi (kubhadhadharwa kwemika, mari inovanzwa yenhema, kana kuti kunyengedzerwa kuIR) kutungamirira kumitero youtsotsi, yakaisvonaka kusvika ku $200,000, uye kutongerwesanwa kumakore mashanu. Kuchengeta mabhiripo, kudzo akanakisisa anoritswa, uye kudzorwa kudzo dzakanakisisa dzinodhura nzira dzaunogona kubhadhara. Kana kuri kubhadhara mari ino.

Kuronga Mitero

Kuronga mitero kunogona kuderedza zvikuru mutero wako wose uye kuvandudza mari yako.

  • Mipiro Yokurega Basa yakawedzerwa: Mipiro ku 401(k) Rongedzero (kusvikira ku $2 000 muna 2024, kubatanidza $7 500 inobatwa nokuda kwezera 50+) uye IRA yegamuchidzanwa ($7 000, kubatanidza $10 000 inobatwa) inoderedza mari inotapurwa. Mipiro haigoveri mutengo wapamberi asi inobvumira kubvisa mitero mudende.
  • .Harvest Capital Loss: Kutengesa mari inopinzwa mumigove yemari kunogona kutsiva mhindu huru ne $3 000 yemariwo zvayo. Ziva mutemo wokushamba, unobvumira kurasikirwa kana ukatengazve chengeteko imwe cheteyo mukati mamazuva 30.
  • Sebenzisa Maakaundi Outano (HSA):[[FLT] Mipiro inobhadharwa, inokura isina mutero, uye kurasika kwendyiko dzezvokurapa dzinokwaniriswa ihomwe. Mupiro we2024 i $4,150 (inoda) kana kuti $8,300 (mhuri).
  • Nguva yaiuya neDhiko:[[FL:1] mari inotambira kugore rapashure (kana mwero yemitero ichikarirwa kugara mumwe chetewo kana kuti kudzika) uye kukurumidzisa mari dzinobviswa (suo: mitero yenzvimbo kana kuti mipiro yeyamuro) apo kunobetsera.
  • Chimiro cheManisters yebhizimisi: Kusarudza pakati peC corp, S-corp, kana kuti LLC kunogona kutapura zvikuru mwero yemitero, mutero webasa rokuzvirongera, uye kuganhurirwa nokuda kwezvitsaruso. Kunzvera CPA kana kuti mumiriri wemitero kunorumbidzwa.

mhedziso

Kunzwisisa marudzi akasiyana - siyana emitero kunokosha kumunhu upi noupi anotarisira mari yake kana kuti yebhizimisi. Kubva pamutero wemari neyokutengeserana kuenda kunzvimbo, mari inotambirwa, mari, mari, mitero yemari, kubhadharwa, mativi ose emitero, boka rimwe nerimwe rine mitemo yakasiyana, mwero, uye mikana yakarongwa. Nokuramba uchiziva nezvezvinodikanwa, mari inobhadharwa, uye kuronga pachine nguva mberi, vabhadhari vanogona kuderedza mutoro wavo, kudzivisa zvirango, uye kuita zvisarudzo zvemari. Mutemo wemitero unova nokuongorora nguva dzose mamiriro ako ezvinhu nenyanzvi yemitero yakakodzera imari. Kuchengetedzwa nezivo iyi imari, unogona kusvitsa mwaka wemitero nechivimbo uye kuva nechokwadi chokuteerera kwako nomutemo uchiita kuti unyatsokone mari.