Table of Contents
Ukuqonda ixesha lokugqiba irhafu kunye nemithetho engqonge ulwandiso lungaphezulu kunombandela wokuzinzisa , ingumsebenzi ongundoqo kuye nabani na odibanisela i-asethi okanye urhulumente. Ukungahoyi okanye ixesha lokuhlawula ixesha kungabangela isohlwayo esimangalisayo nenzala edityanisiweyo ngokukhawuleza. Kwangaxesha linye, ukwazi ukhetho lwakho, kuquka ulwandiso oluzenzekelayo kunye namalungiselelo okuhlawula, kukuvumela ukuba ucwangcise kusengaphambili kwaye uphephe uxinzelelo olungeyo olungeyomfuneko. Esi sikhokelo sinika ushwankathelo olucacileyo, olunegunya lwemihla yezitshixo, iinkqubo zolwandiso, izakhiwo zezigwebo, kunye nezenzo ezingcono zabaqulungela inteleko.
Amaqhosha Erhafu
Inkonzo yeNgeniso yangaphakathi (IIRS) icwangcisa ixesha eliqingqiweyo nyaka ngamnye kwintsalela yerhafu eyahlukeneyo. Ngelixesha ezinye iimini zishintshwa kancinci xa ziwa ngeempelaveki okanye ngeeholide zikarhulumente, ucwangciso jikelele luhlala lungaguquguquki. Ukuhlala ngaphambi kwale mihla linyathelo lokuqala kumava efatyi ekhululekileyo.
Irhafu Nganye Ibuya
Kuninzi lwabaqeshi berhafu, umqathango osesikweni wokubhaliweyo Ifomu ye1040 ngu April 15 . Lo mhla usebenza kubavuli-mali, abantu abaqeshwayo, abathatha umhlala-phantsi, nabanye abafaka iifayile zerhafu yengeniso yobuqu babuyela kwirhafu. Ukuba u Aprili 15 ulele ngoMgqibelo, ngeCawa, okanye ngeholide esemthethweni, ixesha liya kuhla ukuya kumhla weshishini olandelayo. Umzekelo, kwiminyaka xa umhla we-Emancipation (a D.C. holide) ingena ngoApril 16, i-IRS ingandisa umhla wokulayinwa kwe-TS ngoApril 17.
Ukuba ufakela ulwandiso usebenzisa 'Form 4868, ixesha lakho elitsha lokwenza ixesha liba bhar 15[[FLT: 3]]. Oku kuzenzekelayo kwenyanga ezintandathu ulwandiso kukunika ixesha elongeziweyo lokulungiselela amaphepha akho omsebenzi nokugqiba ukubuya kwakho, kodwa akwandisi ixesha lokuhlawula nayiphi irhafu oyityalayo.
Irhafu Ebushishinini Ibuya
Imisebenzi yoshishino isebenza ngemimiselo eyahlukeneyo. Ixesha eliqhelekileyo lokufika kwemini liquka:
- [[UMTHLOBO:0] wenyanga 15 – i-Efileline yemibutho ye-S (Form 112086S) kunye nonxulumano (Form 1065).
- [[UMTL:0] April 15 – ilayini efileyo yemibutho ye C (Form 1120) enonyaka wekhalenda.
- [[UMTL:0] Inga 15 – iDafline yemibutho ekhulula irhafu (Form 990 ungcelele) nonyaka wekhalenda.
- [[FLT: 0] Januwari 31 – ilayini efileyo ukwenzela abaqeshi ukuba banikezele iW762 iifomu kubaqeshwa nakwifayile Ifomu 941 (izibhaso zomqulu werhafu opheleleyo) kwikota yesine.
Abanini bamashishini kufuneka baphawule ixesha elipheleleyo lokufaka ulwandiso xwebhu.
Uqikelelo lwababhaptizi berhafu
Abantu abaziziqeshileyo, abantu abasebenza ngaphandle kwemali, nabo bonke abafumana ingeniso engahlawulwayo (njengengeniso yotyalo-mali okanye ingeniso yokuqesha) kufuneka benze irhafu eqikelelwe kwikota. Le mali inceda ukuba uphephe iziphumo eziphantsi. Ucwangciso oluqhelekileyo yile:
- [[UMTH: 0] April 15 – ikota yemali (ngengeniso efunyenweyo ngoJanuwari 1 – Matshi 31).
- [[UMTHLL: 0] Juni 15[[UMTHO] – ikota yesibini yobhatalo (Aprili 1 – Meyi 31).
- [[UMTL:0] Intetho 15 – ikota yesithathu yobhatalo (Juni 1 – Agasti 31).
- [[UMTL:0] Januwari 15 wonyaka olandelayo – ikota yesine yobhatalo (Septemba 1 – Disemba 31).
Ukuba nayiphi na kwezi mihla iphela ngempelaveki okanye ngeholide, ixesha lokusebenza litshintshile kumsebenzi olandelayo. Ukusebenzisa i-IRS Ntlawulo ethe ngqo okanye Inkqubo yombane yobhatala lweTshayina (EFTPS) inokukunceda ukuba uhlale ngexesha.
Izihlomelo Zokupeyinta
Ulwandiso lukunika ixesha elongeziweyo loku faka ubuyelo lwerhafu yakho, hayi ixesha elongeziweyo lokuhlawula irhafu yakho. Ukuqonda olu mahluko kubalulekileyo kubalawuli befayile abanoxanduva. Indlela eqhelekileyo ye faka i fregm 4868, enika ulwandiso oluzenzekelayo lwenyanga ezintandathu. Unga faka oluhlobo nge khompyutha okanye ngephepha, kwaye kufuneka uyinikezele ngomhla wokuqala ofunekayo wokubuya kwakho.
Indlela Yokucela Ulwandiso
Ukucela isongezelelo, unga:
- Ifayile [[UMTL: 0] Form 4868 ngephepha kwaye uyithumele kwi IRS ngomhla ofunekayo.
- Sebenzisa i-software yerhafu equka ukhetho lwe-e file lweForm 4868.
- Yenza intlawulo nge IRS Thlawulo Ethe ngqo okanye EFTPS kwaye khetha ukhetho lokusebenzisa intlawulo kulwandiso.
Akukho tyikityo, nkcazelo, okanye amaxwebhu axhasayo afunwa kwifomu 4868. Isandiso sizenzekelayo logama ucela ukuba sifike ngexesha elifanelekileyo.
Izihlomelo Zemeko
Urhulumente omninzi ubeka ulwandiso lwezwe, kodwa amanye afuna ukuba ulungise ifomu eyahlukileyo yolwandiso lombuso. Nokuba imeko yakho ilwamkela ngokuzenzekelayo ulwandiso lukarhulumente, kungafuneka ukuba uhlawule nayiphi na irhafu karhulumente efuneka ngothutho lwasekuqaleni lwexesha lokuphuma kwe- Aprili 15 ukuze uphephe izigwebo zikarhulumente. Soloko uhlola i-website yemali karhulumente wakho ukuze ufumane imithetho ethile. I-Federation of Tax Processistels inikeza urhulumente oluncedo [1]by68 Isikhokelo sesizwe sokwandisa imigaqo-nkqubo.
Imfuneko yokubhatala kunye nezihlomelo
Xa ufakela ifayile yolwandiso, kufuneka uqikelela ityala lakho lerhafu lipheleleyo lonyaka kwaye uhlawule naliphi na ixabiso olilindeleyo. Ukuba awubhatala ubuncinane 90% yemali yakho yerhafu yemali yokugqibela ngomhla wokuzalwa, ungajongana nesohlwayo sosimali se-249.00/206 nenzala kwimali engahlawulwayo, nangona unayo de kuOktobha 15 kwifayile.
Ukuba awunakukwazi ukuhlawula ityala lakho elipheleleyo, uyakwazi ukufaka isongezo uze uhlawule kangangoko kunokwenzeka ukunciphisa izigwebo nenzala. Kamva, ungafaka isicelo sokufaka isivumelwano secandelo neIRS.
Imiphumo Yokungafumaneki Kwabafileyo
I-IRS imisela izigwebo ezibini eziphambili kwizenzo zamva: ukungaphumeleli kwesohlwayo sefayile kunye nokungaphumeleli kwesohlwayo sowama-198669. Zombini ezi zinto ziphinda-phindwa nyanga nganye kwaye zingadityaniswa ngokukhawuleza.
Ukungaphumeleli kwefayile
Ukuba awuyi faki ifayile yokubuya kwakho ngomhla ofanelekileyo (kuquka isongezo), i-IRS inika isohlwayo esilinganayo 5% yerhafu engahlawulwayo nyanga nganye okanye inxalenye yenyanga ukubuya kwakho kusemva. Isohlwayo esiphezulu yi 25% yomlinganiselo ongahlawulwayo. Le sohlwayo sisebenza nokuba ungenatyala lerhafu (kodwa), kodwa kulo meko, yiqanda.
Ukuba ufaka ifayile ngaphezulu kwe 60 iintsuku ezidlulileyo, umlinganiselo omncinci wesisohlwayo yi $485 (ukubuyisela okulindelekileyo ngo 2024, uhlengahlengiso ngonyaka) okanye 100% yerhafu engahlawulwayo.
Ukungaphumeleli 2016 Ukuhlawulwa
Ukuba awuyibhatala irhafu eboniswe ngomhla wokuqala ofunekayo, i-IRS ibopha isohlwayo se-% yerhafu engahlawulwayo[ yenyanga nganye okanye inxalenye yenyanga ibhatalo isemva. Ubukhulu bukwangu 25% yobungakanani bemali engahlawulwayo. Ukuba ubekelwe ishefu yasemva kunye nokuhlawula emva kwexesha, isohlwayo esidityanisiweyo ngenyanga enye sincitshiselwe kwisihlanu% (ukungaphumeleli kwe-6969) kunye no-5.5% (inani elipheleleyo lefayile (i-fincizothu).
Inzala
Ngaphezu kwesohlwayo, i-IRS ibiza inzala kwirhafu engahlawulwayo evela kumhla wokuqala wokubuya de kube ngumhla owuhlawula ngokupheleleyo. Inzala inqunyulwe ngokwekota kwaye ngoku yisantya esifutshane se-international 76term kunye neencam ezintathu. Inzala inokuba ntle kakhulu imihla ngemihla.
Unobangela Osengqiqweni Wokukhululeka
Ukuba unesizathu esivakalayo sokuphosa ixesha eliseleyo `njengesifo esinzulu, intlekele yemvelo, okanye ukuthembela kwicebiso eliphosakeleyo elivela kugqirha werhafu(-) i-IRS inganika izisohlwayo ezingalunganga ukuba ubhala ingcaciso. Kufuneka ubhale ifomu ka-843, Ityala le Reanding kunye nesicelo se-Abatement, ukucela uncedo. Noko ke, umdla udla ngokungarhoxi.
Amacebiso Okutyaba Okufanelekileyo
Ukuzibhokoxa unyaka wonke kunokukunceda uphephe ukwenza izinto ezibuhlungu ozigqibeleyo uze unciphise ingozi yokufumana iimpazamo okanye isohlwayo.
Gcina Iingxelo Ezilungelelanisiweyo
Gcina iikopi zemali okanye zomzimba zazo zonke iingxelo zemali efunyenweyo (WÍ2s, 1099), ii-lisithi zemali ezithelekelelwayo (iinkcitho yezonyango, iminikelo yokunceda abasweleyo, inzala yemali yerhafu), kunye neengxelo zemali eqikelelweyo yerhafu. Ukusebenzisa inkqubo yencwadi yerhafu eqingqiweyo okanye ebekwe kumafu okugcina irhafu kwenza ixesha lerhafu libe lihle kakhulu. Ukugcinwa kwengxelo kukwakunceda ukuba uxhase amanani akho ukuba i-IRS ikhe iphicotha ibuya.
Sebenzisa i-software yokulungiselela irhafu
I-software yerhafu esetyenziswa ngokusemthethweni ikhokela kudweliso lwenkqubo yokubhala, yenza ubalo, uhlolo lweempazamo eziqhelekileyo, kwaye rhoqo iquka iinketho zefayile zombini urhulumente kunye norhulumente obuyayo. Iinkqubo ezininzi zidityaniswa nee akhawunti zemali ukungenisa iifomu ngokuzenzekelayo. Ukuba unebuyiselo olulula, i-software yindlela enika iziphumo eziyi-36 yendlela yokubhala ngokuchanekileyo. Iimeko ezinzima `ezifana nobunikazi, iimpahla zokuqesha, okanye ingeniso yezizwe ngezizwe zijongana nomnini zincwadi (CPA) ovumelekileyo okanye umqulumbisela.
Cwangcisa Onke Amanani e eeKhalenda
Phawula yonke imihla ebalulekileyo kwikhalenda yakho ngokukhawuleza xa unyaka omtsha uqala: Aprili 15, ikota ngokuqikelelwa ngexesha elifanelekileyo lerhafu, kwaye umhla owenziwe ngo-15 owenziweyo ukuba uyasebenza. Iinkqubo ezininzi ze-software yerhafu kunye neenkqubo zemali zinika izikhumbuzo. Ungazibophelela kwimilumkiso ye email evela kwi IRS Tex Cale yokuhlala usazisile.
Ifayile Ngombane kwaye Khetha ulawulo oluthe ngqo
Ifilifi inciphisa amathuba okufakwa kogcino-lwazi kunye nokuqhubekeka kwesantya. Ukuba ufanele ulwenzelo, ukhethe ugcino oluthe ngqo lweziphumo kwirisithi kwientsuku ezingama-21, xa kuthelekiswa neeveki ezininzi zokukhangela iphepha. Nokuba ubolekisa imali, i-everfiling ikuvumela ucwangcise ukuhlawula ngomhla wexesha elizayo (ngokuya kumhla wexesha elimisiweyo ka-Aprili), ikunceda ulawule ukuhamba kwemali.
Irhafu Eqikelelweyo Ukuba Unemali Eninzi
Izikhululo, i-ggsança, nabanini bamashishini amancinane bafanele bathelekelele iimfanelo zabo zerhafu zaminyaka le ekuqaleni konyaka kwaye bahlulele ukuba ibe yintlawulo yekota. Umthetho olungileyo webhombu kukuhlawula ubuncinane i-90% yetyala lerhafu okanye i-100% yerhafu yonyaka ongaphambili (1010% yabahlawulwa ngokuphezulu) ukunqanda isohlwayo esiphantsi. Sebenzisa i-IRS sy Ifomu 104040769S iphepha lobalo ngalunye.
Iimpazamo Eziqhelekileyo Zerhafu
Kwanabalawuli abanamava basoloko benza iimpazamo ezilibazisa ukuqhubekeka okanye ukudubulela isaziso se IRS. Lumkela lemigibe idla ngokubakho:
- Amanani oKhuseleko lweNtlalo-ntle alungisisiweyo okanye aphuthelwayo - Kabini khangela yonke i SSN kuwe, iqabane lakho, kunye nabaxhomekeke kuwe kanye njengokuba zivela kumakhadi oKhuseleko lweNtlalo.
- [[UMTL: 0] Iimpazamo ezimathematika – Usebenzisa i-software yerhafu inciphisa iimpazamo zezibalo, kodwa ukuba ufaka ifayile ngesandla, phinda ubale uluhlu ngalunye.
- [[NTL:0] Ingxelo yengeniso --onke ingeniso erhafu, kuquka ingeniso esecaleni, intengiso yokufihla, kunye nengeniso yenzala, kufuneka zichazwe. I-IRS ifumana imibhalo engqinelanayo ye-1099 kunye ne-W762s, ngoko ukuyekelela kungabangela uphicotho-zincwadi.
- Ichaza ubume besambulo obungalunganga - Ubume bakho besatifiketi (sinye, sitshatile, siyintloko yendlu, njalo njalo) sichaphazela ucotho lomgangatho wakho kunye nezibiyeli zerhafu. Sebenzisa i-IRS Effective Resource ukuqinisekisa ubume bakho obuchanekileyo.
- [[FLT: 0] Utyikityo ngaphandle kwefomu - Ukuba ufaka iphepha libuya, kufuneka usayine kwaye umhla walo. Iifayile kufuneka zisebenzise inombolo yophawu lobuqu (PIN) njengotyikityo lwazo.
- Ukukhangela iSifungo seQumrhu sezempilo - Ngelixesha isohlwayo somgunyaziso womntu ngamnye sancitshiswa saba ngu-$0 kwiminyaka yo-2019 ukuya phambili, amanye amatyala (umz., California, Massachusetts, New Jersey, Rhode Island, Vermont) amisela izigwebo zawo ngokwawo ngenxa yokungabi nanto intlawulo lubalulekileyo. Khangela imithetho yorhulumente wakho.
Indlela Yokuhlawula Irhafu Ufanele Uyihlawule
Ukuba ufumanisa ukuba unetyala lemali xa ulungiselela ukubuya, umele ulungelelane nemali.
Nika Ingeniso Ngonxibelelwano
Indlela elunge kakhulu ingeyokusetyenziswa ITHYALA Ethe ngqo, ekuvumelayo ukuba uhlawule ngqo kwi-akhawunti yakho yebhanki ngesisa. Ungahlawula ngetyala okanye ngekhadi lokukhupha ityala kwinkqubo yesithathu (umrhumo oluncedo). I-Electronic Federal Taxial Penication System (EFTPS) yenye indlela ekhuselekileyo kubantu kunye namashishini.
Hlanzelela Ngokukhangela Imali Okanye Ngokuyijonga
Thumela intlawulo yakho ngesiqinisekiso (njengefomu 104086V) kwidilesi edweliswe kwimiyalelo yakho yokubuyisa irhafu. Yenza i-check inikwe “Ugcino-mali lwe-United States” kwaye quka inombolo yakho yoKhuseleko loNtlalo-ntle, unyaka werhafu, kwaye yenza inombolo kwilayini yentlanganiso. Le ndlela icotha kwaye ikhuseleke kancinci kunentlawulo ye-elektroniki.
Ukucela isiCwangciso sokubhatala
Ukuba awunakukwazi ukuhlawula imali epheleleyo ngomhla ofanelekileyo, sebenzisa isivumelwano secandelo elidlula kwisixhobo sobhaptizo lwe-IRS Online Accredition. Ungasifanelekela isicwangciso semali esifutshane (ukuya kwientsuku ezili-180) okanye isicwangciso sexesha elide (iintlawulo zenyanga ezingaphaya kweentsuku ezili-180). Iindleko zokumisela ziyasebenza, kodwa iimali zabaqeshi berhafu abahlawulwayo ezihlawulwayo ezincinane zingafanelekela ukuhlawulwa ngokucuthwa kwemali ehlawulwayo. Kwanangendlela yokuhlawula inzala, inzala kunye nesohlwayo sokwehluleka (63636) isohlwayo siyaqhubeka sinyuka ngomlinganiselo ongahlawulwayo de ibhataciswe ngokupheleleyo.
Cela Isicelo Ukuze Ulalanise
Kwiimeko ezinqabileyo apho ukuhlawula irhafu ngokupheleleyo kunokubangela ubunzima bemali, ungafaka isiBonelo ekuyekelelani (Form 656) ukusombulula ityala lakho elingaphantsi kwemali epheleleyo. Oku kufuna utyhilo lwemali oluneenkcukacha kunye nomrhumo wesicelo ongahlawulekiyo, kwaye imvume ayiqinisekiswanga.
Isiphelo
Ukugqiba ixesha lokuhlawula irhafu kunye nolwandiso lolwandiso lwemithetho yerhafu bubuchule obusisiseko kuye nabani na ofumana ingeniso. Ngokwazi imihla engundoqo − ingakumbi umhla we-April 15, Oktobha 15, kunye nexesha lokuthelekelelwa kwemiqathango ) kwaye ungaphepha intabalala yemivuzo kunye nenzala ebangelwa kukugcinwa emva kwexesha okanye ukuhlawulwa. Ukunyusa irhafu kucacile, kodwa akukuvumeli ukuba uhlawule nayiphi na irhafu ebolekileyo yomhla wokuqala. Abalawuli befayile abanonopheli bahlala belungelelaniswa kunyaka wonke, izixhobo kunye necebiso eliqeqeshiweyo xa kuyimfuneko, kwaye wenze ngokukhawuleza ukuba abakwazi ukuhlawula ngokupheleleyo. Ngokucwangcisa nokuqonda okucacileyo iinkqubo ze-IRS, uyakwazi ukuhlangabezana neemfuno zakho zerhafuthelo ngentembelo nangoxinelo lwexesha lokugcina imali.