Ukuthengwa kwerhafu yenye yezona zixhobo zinamandla ezikhoyo zokunciphisa irhafu yakho yaminyaka le. Ngokuqonda indlela umsebenzi ohlaziywa ngayo nezo zisebenza kwimeko yakho, unganciphisa ingeniso yakho ehlawulelwayo uze ugcine okuninzi kwengeniso oyifumanayo. Olu khokelo lwandisiweyo luqhawula zonke iintlobo ezingundoqo zentengo, luchaza iindlela zokusebenzisa irhafu ngempumelelo, kwaye lubalaselisa imigibe eqhelekileyo yokuphepha. Enoba ungumsebenzi oqeshwayo, umqeshwa okhululekileyo, okanye umnini weshishini omncinane, ulwazi apha luya kukunceda wenze izigqibo ezichuliweyo kulo nyaka wonke.

Ziyintoni Irhafu Ezifundiswayo Yaye Zisebenza Njani?

Uhlaziyo lwerhafu lunciphisa umthamo wengeniso yakho ephantsi kwerhafu. Umzekelo, ukuba ufumana ii-$600,000 kwaye uhlawula ii-$100,000 ngokuhlawuliswa, uhlawula irhafu kwii-$500,000 kuphela. Iintlawulo azifani neetyala zerhafu, ezinciphisa imali yakho yerhafu ye-dolar-dar. Endaweni yoko, uhlawuliselo lwemali luxhomekeke kwixabiso lakho lerhafu eliphantsi. Uhlawulo lwe-$2020 kuphela ukuba ukwibrikethi ezi-2%, kodwa kuphela ukuba ukwisiqwenga-mali se-R10%.00.

Iinguqu zehlela kwiindidi ezimbini ezibanzi: ngaphezulu komgca othe ngqo wencopho , ezisuswa kwingeniso egqithisileyo ukufika kwingeniso elungelelanisiweyo (AGI), kunye ngaphantsi komgca wolwahlulo [, ezithathwa emva kokuba i-AGI ibaliwe. Ngaphantsi-mgca weminxeba yahlulwe ngokwentengiso esemgangathweni kunye nezinyuso zempahla. Udidi ngalunye lunemithetho yalo, imida, kunye namathuba afanelekileyo.

Inkonzo yengeniso yangaphakathi (IIRS) inika ukhokelo olucokisekileyo kwincopho kwi i-Publication 17, kodwa ukuqonda umfanekiso omkhulu kwenza iinkcukacha kuqala zibe lula ukusetyenziswa.

Izixhobo zokunyusa nokuhlisa isantya ezisezantsi

Izinto ezisisiseko zolwaleko olusemgangathweni

Uhlaziyo olusemgangathweni lusityalo esisicaba esimiselwe yi-IRS onokususa kwingeniso yakho ngaphandle kokufumana iindleko ezithile. Luhlengahlengiso ngonyaka ukwenzela ukunyuka kwexabiso lexabiso lerhafu. Kunyaka wama-2024, izincopho ezisezantsi zezi:

  • [[UMTL:0] eyodwa: $1600,000
  • [[UMTL:0] Ngokudityaniswa:[[FLT] R2,200
  • Ukurhoxa kwendlu: R2,900
  • Ukudityaniswa ngokwahlukeneyo: R1 600

Inkoliso yabahlawuleli isebenzisa uhlaziyo olusezantsi kuba lulula kwaye, emva koMthetho weTsuts neMisebenzi (TCJA) phantse iphinda-phinde imali ngo-2018, abantu abaninzi bafumanisa ukuba iindleko zabo eziziintelekelelo zincinane kumgangatho osezantsi. Uhlaziyo olusezantsi luquka nemali eyongezelelekileyo yabahlawuleli berhafu abamalunga nama-65 okanye abangaphezulu okanye abaziimfama.

Umele ukwenze nini oku

Kusengqiqweni ukunikela kuphela xa iindleko zakho ziphelele zigqitha kumgangatho ofanelekileyo wesihlalo se-ask yakho. Ezona zinto ziqhelekileyo ziquka:

  • [[NKQUBO:0] Iindleko zomnxeba kunye nezokusetyenziswa kwamazinyo: Ungazisusa iindleko ezigqitha ku 7.5% ye-AGI yakho. Oku kuquka iimali ze-inshorensi yempilo (ukuba azihlawulwanga ngerhafu yangaphambi kwe), utyelelo lukagqirha, amayeza onyango, neenkonzo zexesha elide.
  • Irente yerhafu yasekuhlaleni (SALT): Ungayikhupha irhafu yengeniso okanye irhafu yorhwebo karhulumente, kunye nerhafu yempahla, ukufikelela kumlinganiselo odityanisiweyo we-$5 000 (R350 000) ukuba uthe watshate ngokwahlukeneyo).
  • [[NTLA] Inzala yemali eninzi: Inzala kunyuko lwemali emalunga ne-$750 000 yetyala lokufumana ikhaya elisisiseko okanye elesibini ayisebenzi. Iinqaku ezihlawulwa kwindlu yowiso-mthetho zisenokungakhutshwa.
  • Iminikelo yemali: Iminikelo yemali kwimibutho efanelekayo ihlawulwa ukuya ku 60% ye-AGI yakho, enemithetho ekhethekileyo yezinto ezingeyoyakha-ziphene kunye nempahla ezixatyisiweyo.
  • Ukulahlekelwa nobusela: Kuphela yilahleko evela kwintlekele evakaliswe ngurhulumente engenakusetyenziswa ngoku.

Ezinye iindleko ezinokusetyenziswa ziquka ukulahlekelwa kukungcakaza (ukuphumelela), iindleko zabasebenzi abahlawulwayo (ukuya kutsho kuma - 2025), neendleko ezithile zenzala.

Ukwenza Ukhetho

Awunakuthatha zombini izincopho ezisesikweni kunye nezincopho ezithelekelelwayo kunyaka omnye werhafu. Noko ke, ukhululekile ukubeka into ngonyaka omnye kwaye uthathe incopho ezisezantsi kwenye. Oku kuvula ujijo kucango kwicebo elibizwa [[FLT: 0]], elixutyushwa kamva. Ukuba utshatile ukhutshelwe ngokwahlukeneyo, omabini amaqabane kufuneka asebenzise indlela efanayo (kokumbini umgangatho okanye zombini ezi zinto).

Iingcebiso ezingaphezulu-kumgca: Inzuzo yokuthotywa kwe-AGI

Ngaphaya kweminxeba yomgca othe tyaba ixabiseke kakhulu kuba inciphisa i-AGI yakho ngqo. I-AGI esezantsi ingandisa ukungenelela kwakho kwezinye iinzuzo zerhafu, njengetyala lerhafu lemveli elinikwa abantwana, ityala lerhafu elihlawulwayo, kunye nezincopho zeminikelo ye-IRA. Izincopho ezininzi ezingaphezulu komgca zikhona nokuba awumbangi.

Isalathisi somsebenzi wePhondo

  • Iindleko zokufundisa: Ootitshala kunye nezinye izifundiswa zesikolo bangakhupha ii-$300 zezinto zeklasi ezingangenisiweyo (R160 ukuba omabini amaqabane angamahlomelo). Lo mlinganiselo utshintshiwe ngenxa yokwehla komlinganiselo wobungakanani bemali.
  • Inzala yemali-mboleko yabafundi:[ Ifikelela kwii $2,500 zenzala ezihlawulwa kwimali-mboleko yomfundi efanelekayo zingasuswa, zixhomekeke kwingeniso.
  • [[NTL:0] Iminikelo ye-IRA yesithethe: Ukuba awugqunywanga lucwangciso lomsebenzi wokuthatha umhlala-phantsi, okanye ukuba ingeniso yakho ingaphantsi kwemida ethile, iminikelo kwi-IRA yesithethe ingahlawulwa ukuya ku-$7,000 (R2,000) ku-2024 ukuba uneminyaka engama-50 okanye ngaphezulu).
  • Iminikelo ye-Health Savings Akhawunti (HSA): HSA iminikelo ihrah ihrashi ihhyibhikiswe ukuya kwi R4,150 ukwenzela ukunikezela ngokomntu ngamnye kunye ne R2,00 ukunikezela intsapho ngo-2024, kunye nenye i-R1,000 ebambeke kwabo bangama-55+.
  • Irhafu yokuzibhokoxa: Isiqingatha serhafu yokuziqesha ozihlawula ngayo ihlawulwa ngaphezulu komgca.
  • I-inshorensi yempilo eqeshwe yimisebenzi yempangelo: yeyakho, yeqabane lakho, kunye neyogcino-lwazi lwemali izakungasetyenziswa ngaphandle kokubeka into ethile.
  • Iindleko zokuphuma: Kuphela amalungu omkhosi asebenzayo angasusa iindleko zokuhamba; kwezinye, olunyuselo luyekiwe.
  • Alisimony ihlawulwa: Kuqhawulo-mtshato olugqibelelwe phambi ko 2019, intlawulo ye-antimony ingekahlawulwa ngumhlawuli.

Ngokunyusa intlunuko ezingaphezulu komgca, unganciphisa i-AGI yakho kwaye ufanelekele ukuthenga ityala kunye nezincopho ezithe zabekwa ngaphandle kumgangatho wengeniso ephezulu.

Iingcebiso zeshishini zabanikazi abazimeleyo nabaMashishini amancinci

Ukuba usebenza okanye uqhuba ishishini elincinane, uludwe lwenkcitho ezinokusetyenziswa lubanzi. Izincopho zeshishini zithenjiswa C (kwipropietas ezipheleleyo) okanye kwifomu yerhafu efanelekileyo yeshishini. Ezi zincopho zinciphisa ingeniso yeshishini lakho kwaye, ngenxa yoko, irhafu yakho yokuziqesha irhafu nerhafu.

Uhlaziyo olungundoqo lweshishini luquka:

  • uhlaziyo lwe-ofisi yasekhaya: Ukuba usebenzisa inxalenye yekhaya lakho kuphela kwaye rhoqo kwishishini, ungasusa inxenye yerente, izinto eziluncedo, i-inshorensi, kunye nogcino. Le ndlela yenziwe lula ivumela u-$5 ngenyawo eziskweri ezimalunga nama-300 eenyawo.
  • [[NTL: 0] Inkcitho yeVehicle: Ungakhetha phakathi kwesantya esisezantsi semayile (iisenti ezingama-67 ngemayile ngo-2024) okanye iindleko zokwenene (igesi, ukulungisa, i-inshorensi, ukunciphisa). Gcina umboniso wemayile.
  • [[UMTL: 0] Izixhebo kunye nezixhobo: izibonelelo eziqhelekileyo nezifunekayo azisebenziseki. Ukuthenga izixhobo kungabiza imali epheleleyo phantsi kwecandelo 179 okanye kukhutshwe ixesha.
  • Uhambo lweshishini nokutya: Ukuhamba kude nasekhaya ukwenzela ishishini kunokwenzeka ngokupheleleyo. Ukutya okunabaxhasi kuqhelekile 50% ayinikezeli.
  • Ukurhweba nokuthengisa: Iindleko zezibhengezo ze-intanethi, izinto zokushicilela, ungeniso lwewebhusayithi, kunye neziganeko zonyuselo zinokungasetyenziswa.
  • [[UMTHETHO: 0] Iinkonzo zomsebenzi: ezilungiselelwe amagqwetha, abagcini-mali, abacebisi, nezinye izifundiswa azinakufumaneka.
  • Iinguqu zemali: ukwenzela iimfanelo zeshishini, impahla, kunye ne-inshorensi yempilo yabasebenzi ilahlekile.
  • Incopho yogcino lweshishini elidityanisiweyo (QBI) incopho: Le yincopho engaphantsi yomgca ovumela ukugqithisa okufanelekileyo kubaphathi beshishini ukukhupha ukuya ku20% yeQBI yabo. Inemithetho yesigaba esingaphakathi kunye neentsilelo zenkonzo.

Ukugcina ingxelo echanileyo kubalulekile kuzo zonke iincopho zoshishino. I-IRS ifuna ukuncitshiswa kweendleko ngaphezulu ko-R375 kunye nazo zonke iindleko zokuhamba nezipho. Izixhobo zamanani ezifana ne-Quick Books okanye iprograma elula inokukunceda ulandele iindleko zonyaka wonke.

Iminikelo Yokubonelela Ngezibonelelo: Imithetho Noxwebhu

Ukunikela kwiminikelo kuncedo kungekuphela nje kubangela ukuba ukhathalelwe kodwa kukwanika uhlaziyo lwerhafu ukuba umbalela. Ukufanelekela, umamkeli kufuneka abe yi-501(c)(3) umbutho. Umrhumo kubantu ngabanye, kumaphulo ezobupolitika, okanye kwimibutho yangaphandle jikelele ayifaneleki.

Imithetho engundoqo yokuhlaziywa koncedo:

  • Iminikelo yetyala: Kufuneka ube nerekhodi yebhanki okanye uluvo olubhaliweyo oluvela kwimali yoncedo ngalo naluphi na umnikelo wama-R250 okanye ngaphezulu. Kwimali encinane, itsheki erhoxisiweyo, isiqinisekiso sekhadi letyala, okanye isiphekepheke semali encinci yanele.
  • Iminikelo yeNot-cash: Izinto ezinjengempahla, ifenisha, kunye nezithuthi kufuneka zibekwimeko esetyenziswayo. Kwiminikelo exabisa ngaphezu kwe R1,50, kufuneka ufake iFom 8283. Kwizinto ezingaphezu kwama-$5 000, incopho efanelekileyo iyafuneka.
  • Imida yoluHlu lwabiwo: Iminikelo yemali kwimibutho yoluntu ngokubanzi ibekelwe umda kuma-60% eAGI, aneminyaka emihlanu yokuthwala okugqithisileyo. Iminikelo yeempahla ezixabisekileyo ezinjengezibonda ezigcinwe ngaphezu konyaka omnye ilinganiselwe kwi-30% ye-AGI kodwa iphepha ingeniso yerhafu.
  • Indleko zevolunteer: ngaphandle kwexabiso le-odokethi eyenzekayo ngexesha ukuzinikela (umsebenzi onika inkxaso) zingasebenzi, kodwa ixabiso lexesha lakho alikho.

Ukususela ngo-2023, imvume yexeshana yemali ehlaziyiweyo yemali ehlawulwayo kwixabiso lemali engafakwanga kwizinto ezijikelezayo iphelelwe lixesha. Ngoku, kuphela abo banokubeka imali yeminikelo yokunika inkxaso. Kodwa ke, abanye abanikeli basebenzisa iindlela zokuhlanganisa iiprojekthi ukuze bandise inzuzo.

Ukhokelo oluneenkcukacha, bona [[FLT: 0]IIRS Iminikelo Iphepha elikhokelwayo.

Ubuchule bokwandisa irhafu yakho

Iingcebiso ze-Deducation

Ukuba iindleko zakho ezisebenzayo zisoloko zingaphantsi kwemali ehlaziyiweyo esezantsi, cinga ukunyuswa [[FT:1]]: gxininisa iminyaka emibini okanye ngaphezulu yeendleko ezinokuhlawuleka kunyaka omnye. Umzekelo, ungahlawula irhafu yempahla, wenze umnikelo omkhulu woncedo, okanye ucwangcise iinkqubo zonyango kunyaka omnye. Kunyaka olandelayo, ufaka imali efunekayo. Ngaphezu komjikelo weminyaka emibini, ungasusa intengiso esezantsi, ngaphezu kokuba uthathe uthelekelelo oluqhelekileyo nyaka ngamnye.

Iindlela Zokwenza Ixesha

Umlinganiselo wemali othe kratya okanye owehlayo oya kuxhomekeka kwimbono yakho yengeniso. Ukuba ulindele ingeniso ephezulu kunyaka ozayo, cinga ngokunyanzela iindleko ezinokungahlawulwa kunyaka ozayo ukuhlahlela irhafu ephezulu. Ngokwahlukileyo koko, ukuba ingeniso yakho iphezulu ngokungaqhelekanga kulo nyaka, zinyusa ngokukhawuleza iinkcitho ukuze unciphise umthwalo werhafu wonyaka. Oku kusebenza kakuhle ngokuthengwa kwentengo yeshishini, izipho zokunceda abasweleyo, kunye neenkqubo zezonyango.

Iminikelo Yomhlala - phantsi

Ifak' igalelo kwi-IRA yesithethe, i-SEP IRA, i-solo 401(k), okanye esinye isicwangciso sokuthatha umhlala-phantsi sinciphisa ingeniso yakho ehlawulekayo. Ngo-2024, ubukhulu be-401(k) iminikelo yabasebenzi yi $30,500 (R3,50,500 ukuba uneminyaka engama-50+). Abantu abasebenza ngokwabo banganikela ngengeniso engama-25% yomnatha kwi-SEP IRA, ibekwe kwi-R3000. Le minikelo iyasulungeniswa kwaye inyusa irhafu yerhafu.

Ityala lokusindisa impilo

IHS inika irhafu ethathu: iminikelo ayinakuhlawulelwa, ukwanda akuhlawulwa yirhafu, kwaye ukurhoxa kwiindleko zonyango ezifanelekileyo nakho akuhlawulwa rhafu. Ngo-2024, unganikela malunga ne-$,150 ngentlawulo yomntu ngamnye okanye ii-$8,300 ukuze uhlawulele intsapho. Ukuba umqeshi wakho unikela ngeplani ephezulu yempilo (HDHP), ufaka i-HSA yakho ngaphandle kwendlela esebenzayo yokuhlawula i-HSA yenye yezona ndlela zisebenzayo zokuhlawula ezikhoyo.

Ukusebenzisa Amalungu entsapho

Ukuba uneshishini, ungaqesha iqabane lakho okanye abantwana. Imali ehlawulwayo kubo ziindleko zeshishini ezifanelekileyo. Abantwana abaneminyaka engaphantsi kwe-18 ubudala abanayo irhafu yeNtlalo-ntle ne-Medicas ukuba ishishini liyipropitoris okanye ubudlelane kuphela apho abazali bobabini bengamaqabane. Oku kukhulula ingeniso ukusuka kwibhasoli ephezulu ukuya kweyongaphantsi, kwaye umntwana angafak' isandla kwiRoth IRA.

Iimpazamo Eziqhelekileyo Ofanele Uziphephe

Kwanerhafu ezihombayo ezirhafu ezizizizo zingenza iimpazamo ezinciphisa ukuhlaziywa kwazo okanye ukuxhotyiswa kophicotho-zincwadi. Kuphephe le migibe:

  • [[UMTL: 0] Ukuphumelela ukukhangela unyaka- jikelele. ulinde de kube nguAprili ukuqokelela iirisithi zisoloko zikhokelela ekuphosweni kwexabiso. Sebenzisa i-app okanye ulawulo olunikezelweyo.
  • Ukuqokelela ulwahlulo olusezantsi xa ukwenziwa kwento kuzakuvelisa okungaphezulu. Ngamaxesha onke qokelela zombini ukubona ukuba yeyiphi ephezulu.
  • [[UMTL:0] Ukukhangela ngaphezulu komgca othe ngqo. Abantu abaninzi bayayilibala iindleko zomfundisi, inzala yomfundi, okanye iminikelo yeHSA.
  • [[UMTL: 0] Ukusebenzisa imibutho engaphumelelanga. Qinisekisa ukuba imeko yoncedo ingu 501(c)(3) usebenzisa [ ITSS IMPHLOKO Uphendlo lwentlangano [.
  • [[FLT: 0] Ukungaqondi ukuthwala imithetho. Iminikelo egqithisileyo yokunika inkxaso-mali, ukulahlekelwa ngamaqumrhu, kunye nenzala yotyalo-mali inokuthwalelwa phambili kwiminyaka ezayo.
  • [[UMTL: 0] Ukubeka iindleko zobuqu kunye nezoshishino. Oku kuqheleke kakhulu phakathi kwabakhululi. Gcina ii-akhawunti zebhanki ezahlukeneyo namakhadi okuthenga ngetyala eshishini lakho.
  • [[NTLA] Ukuziqhelanisa nokuzigoca emva kotshintsho olukhulu lobomi. Umtshato, uqhawulo-mtshato, abantwana, okanye ikhaya elitsha lichaphazela indlela yakho yokuzincomela kunye nokuzibamba kwakho.
  • [[UMTL:0] Ukubekelwa kuphela kwi-software yerhafu ngaphandle kokuzihlola. i-Software ingaphosa izincopho ezichanekileyo okanye ingaphumeleli ukutyala imithetho engqameneyo karhulumente. Hlola umgca wakho wokubuyela emva ngomgca.

Ukuhlaziywa: Umthetho Werhafu Wakutshanje Uyaguquka

Umthetho werhafu awumi ndawonye. I-TCJA (2017) yenza iinguqu ezininzi eziza kuphelelwa emva ko 2025 ngaphandle kokuba iKhomishini iyazinika. Amalungiselelo angundoqo okugada aquka:

  • Izinyusi ezisesikweni: Ziya kubuyela ezantsi, kunyuswe ixabiso lemali ngo 2026 ukuba azivuselelwanga.
  • [[UMTL: 0] Iphepha lerhafu: Umda we R1 000 kurhulumente nakummandla ohlaziyiweyo werhafu ucwangciselwe ukuphelelwa emva ko 2025.
  • [[UMTL:0] Ukukhulula okuzenzekelayo: Ukudityaniswa ukuya kutsho ku 2025; zingabuya ngo2026.
  • [[UMTL:0] Ingeniso yeshishini elifunyanisiweyo incopho: Set ukuqhubekeka emva ko 2025.
  • Iintlawulo ezingezozinto ezingeyonto: Azinyuswanga ngaphaya ko 2022, kodwa zingabuya.

Hlala usazi ngokuqwalasela [[FLT: 0] Irhafu kwiphepha lotshintsho okanye ujong'egcupheni lerhafu. Uhlenga-hlengiso lokukhutshwa kwerhafu lutshintsha uhlaziyo lwenani ngonyaka, ngoko ke hlola amanani onyaka phambi kokuba uqokelele.

Isiphelo

Uhlaziyo lwerhafu alusebenzi nje ngonyaka; luthuba lokulungiselela unyaka wonke. Ngokuqonda umahluko phakathi komgangatho kunye nentengiso ezithenjiweyo, ukuxhotyiswa ngaphezulu komgca wencopho, ukulandelela iindleko zeshishini ngokuchanekileyo, kunye nokucwangcisa iindleko zakho ezithe ngqo, ungayinciphisa ngokuphawulekayo ityala lakho lerhafu. Okubalulekileyo kukuphepha iimpazamo eziqhelekileyo nokuhlala usebenza ngotshintsho lomthetho werhafu. Ukuba ulungiselela ukubuya kwakho okanye umsebenzi ngonobuchule, ulwazi oya kufumana kulo khokelo luza kukubeka kwimeko eyomeleleyo yokwandisa zonke iindleko ofanele uthelekelelo.