Ukuqatshelwa kwamalungelo omtshato kuneziphumo ezingaphaya kolwalamano lomntu. EUnited States, umtshato osemthethweni utshintsha iimbopheleleko zesibini zerhafu, ukufaneleka kweenzuzo zikawonke-wonke, nokukhetha iindlela zokusebenzisa ingeniso ixesha elide. Kwizibini ezininzi, ukuqonda olu tshintsho kubalulekile ekwenzeni izigqibo ezithe ngqo ngokusebenzisa imali, ukugcina, nokususa ubutyebi. Eli nqaku lihlolisisa indlela amalungelo omtshato alolonga ngayo irhafu kunye nokuceba kwemali, ukuhlolisisa umongo osemthethweni nomgaqo, kwaye linikela ukhokelo olusebenzisekayo kwizibini eziqhuba le mithetho.

Indlela Amalungelo Omtshato Ayichaphazela Ngayo Irhafu

Xa abantu ababini betshate ngokusemthethweni, unyango lwabo lwerhafu lutshintsha ngeendlela ezininzi ezisisiseko. I-International Revolution Code (IRC) iqonda izibini ezitshatileyo njengeqela elinye ngeenjongo ezininzi, inika ithuba lokufumana i-arhente, iincopho, kunye netyala elingafumanekiyo kubantu abatshateleyo okanye abatshateli. La malungiselelo anokukhokelela ekunciphiseni irhafu iyonke, kodwa akwazisa nezinye iingxaki ezinxulumene nokwahlulwa kwengeniso, imigangatho, kunye neso siso siso sibizwa ngokuba siso somtshato okanye isohlwayo.

Ii-v ezidityanisiweyo. Ukujinga ngokwahlukeneyo

Utshintsho olukhawulezileyo lwezibini ezitshatileyo lukukwazi ukukhetha phakathi kwe- “2025, intlawulo esezantsi ye-MFJ ngokudityaniswa” kunye“ ne-FS edityanisiweyo ngokudityanisiweyo” (MFS). Impompo ezidityanisiweyo zinikela irhafu esezantsi kwingeniso edityanisiweyo, intlawulo enkulu, kunye nokungalinganiyo kwemali yerhafu eninzi. Ngonyaka wama-2025, isinyuko esisezantsi se-MFJ singu $30 000, ngokuphindwe kabini kwe-i-i-i--PFFFFFRR, isibini esinengeniso edityanisiweyo, ingakumbi ezo zingenayo ingeniso, intengiso ezidityanisiweyo ze-STTCTS (iTC), kodwa isenokufumana intlawulo oluphezulu oluninzi, kodwa intengongezelelweyonke, xa i-FLS eluncedo kakhulu kwemali efumanekayonke.

Umtshato webhonasi/intambo

I-Economists ibhekisela kumahluko phakathi kwetyala lerhafu yesibini esitshatileyo esidibanisa isibini esitshatileyo kunye noko sinokukutyala njengabantu ababini abangatshatanga njengemali ehlawulwayo okanye isohlwayo. Imali ehlawulwayo iyenzeka xa idibene nerhafu isezantsi; isohlwayo xa ingaphezulu. ITCJA inciphisa ukuphumelela kwemivukelo ngokuyandisa izibiyeli kunye nokwandisa umlinganiselo osezantsi. Ngo-2025, isibini esinomvuzi omnye wenza ii-$80 000 kunye nesinye esenza ii-$30 000 zonga imali engaphantsi ka-R340 000 ngokunjalo, ngokuphikisana nokuvunywa kwemali. Ngokungafaniyo, abani banokufumana ii-R10 000 (R1 000 000) abafumana imali engaphezulu kakhulu njengesibini esitshatileyo. Ukuqonda oku ngamandla kunceda izibini zilindele unyaka-yo-nyaka-nyaka-weminyaka engaphezulu kunye nokutshintsha okanye ukuthelekelelwa ngokunjalo.

Amatyala Erhafu Nezikhundla

Umtshato uvuleka okanye uvulekelwe ngokufanelekileyo kwiimali zeerhafu ezininzi ezingundoqo:

  • Ityala lerhafu elifunyenweyo (ETC): izibini ezitshatileyo ezingekafaneleli abantwana zingafumana i-EITC enkulu kakhulu kuneefayile enye kumgangatho wengeniso enye. Umzekelo, ngowama-2024, eyona EITC iphezulu kwisibini esitshatileyo esingenabantwana ingu $600 [iii-$60 kubantu abangatshatanga. Xa abantwana, imiqobo ephezulu kakhulu kumgangatho we-EITC, ivumela iintsapho ezithe tyeleleneyo.
  • Ityala lerhafu yabantwana abancinane (CTC): ICTC iyafumaneka kumntwana ngamnye ofanelekileyo kwaye ayiphindwa kabini ngomtshato, kodwa izibini ezininzi ezitshatileyo ziyangenelwa kwimiqobo ephezulu yengeniso yefayile ezidityanisiweyo (R260 000 kwi-MFJ vs. R220 000 kubantu abangatshatanga ngo-2025).
  • [[NT.0] Ityala lerhafu lePTC: kwizibini ezithenga i-inshorensi yempilo ngeMarike, ingeniso yendlu iyadityaniswa, itshintsha umlinganiselo ongaphantsi. Maxa wambi umtshato unganciphisa inkxaso-mali xa idibene nengeniso iqhubela phambili indlu ngaphezu kwama-400% omgca wobuhlwempu wezwelo.
  • Ityala leTroffic Trough Melika kunye netyala lobomi lokufunda: La matyala emfundo axhomekeke kwimigangatho yengeniso eninzi kakhulu kwi-MFJ filers.

Ukongezelela, imali ehlawulwayo efana nemali yendlu ehlaziywayo neminikelo yokunceda abantu abatshatileyo ifumaneka lula kwizibini ezitshatileyo kuba imali yokuhlawula imali ingaphantsi kwemali ezihlawulwayo.

Ifa Nezipho Ziyingenelo

Enye yezona nzuzo zibalulekileyo zemali yomtshato osemthethweni kukuhlawulwa okungenamda komtshato. Phantsi kwe-IRC 7656, impahla ethunyelwe iqabane elisaseleyo ayihlawulwa yirhafu karhulumente, kungakhathaliseki ukuba lingakanani na inani. Eli lungiselelo livumela izibini ukuba zihlawule irhafu yemali de kufe iqabane lesibini lesibini, kwaye lisusa irhafu ngokupheleleyo ngenxa yemali ehlawulwayo phantsi kwemali ehlawulwayo. Imali yemali ehlawulelwe umntu ofelweyo ayihlawulwayo ngo-2025. Amaqabane angatshatanga awafumani la lwabiwo oluthengwayo lwerhafu yemali ngenxa yokufa kweqabane lokuqala. Ngokufanayo, ukuhlawulwa kwerhafuthelo lomtshato kuvumela abantu abatshantsale imali yomtshato ukuba bayidlulise kubomi babo ngaphandle kwerhafu ehlawulwayo.

Ukuceba Imali Nomtshato Osemthethweni

Ngaphandle kwerhafu, umtshato osemthethweni unika amalungelo neembopheleleko ezilawula yonke imibandela ephambili yokuceba ngemali. Ukususela kwingxelo yempilo ukusa kwiingenelo zomhlala-phantsi, ukuma okusemthethweni komtshato kunikela ukhuseleko nokhetho olunokufumaneka zizibini ezingatshatanga ngaphandle kokufumana isiqinisekiso esingeyomali.

I - inshorensi Yempilo Nezigqibo Zezempilo

Umthetho wempilo ogunyazisiweyo unika abasebenzi ithuba lokudibanisa amaqabane abo ekuhlawuleni. Oku kunganciphisa iindleko ezizizo zonke xa kuthelekiswa nokuthenga iingxelo zomntu ngamnye. IAffordhable Care Act (ACA) iphatha izibini ezitshatileyo njengekhaya elinye kwi-'sidiginey'. Umtshato uyakwazi ukwenza isigqibo sonyango: amaqabane anelungelo lokutyelela amaqabane, enza izigqibo, nokufikelela iirekhodi zezamayeza phantsi kwe-HIPAA, kanti amaqabane angatshatanga afuna amandla ahlala eqeshi ne-HIPA agunya elingukileyo. I-A Komiti yempilo egcina i-A akhawunti (HA) ifuna ingcebiso elinobuchule. Izivumelwano ezitshatileyo zinokunikela kumda wentsapho ukuba omnye umtshato unesicwangciso esiphezulu sempilo, kodwa ukuba zombini ezinokufumaneka, kodwa zinokufumaneka kumgangatho wemali opheleleyo, njengoko umlinganiselo wemirhumo-ok

Iingenelo Zokuthatha Umhlala phantsi Nokhuseleko

Umtshato uchaphazela ukuceba umhlala phantsi ngeendlela ezininzi:

  • Ukhuseleko lobunyani: Iqabane linelungelo lokufumana inzuzo ephezulu okanye ukuya kwi 50% yemali ephambili ye-inshorensi yeqabane elitshakazi ngexesha lomhlala-phantsi opheleleyo. Iinzuzo zokusinda zivumela umhlolokazi okanye umhlolokazi ukuba afumane ikhulu elinama-100% engenelo yeqabane elifileyo. Le mithetho isebenza kuphela kwizibini ezitshatileyo ezisemthethweni; amaqabane angatshatangani akanawo amalungelo anjalo.
  • [[NTL:0] IRAS: Ukuba elinye iqabane lifumana imali encinane okanye alifumani ngeniso, isibini singafak' isandla kwi-IRA esekelwe kwingeniso yeqabane elisebenzayo. Ngonyaka wama-2025, ubuninzi obudityanisiweyo bungu-R3,000 (R4,50) kwabo bangaphantsi kwama-50, kunye ne-R37 000 ababamba ngamnye kwabangama-50 okanye ngaphezulu).
  • [[NTL:0] Isicwangciso seRetirement Beneficiaries: Umthathi-nxaxheba otshatileyo kucwangciso olufanelekileyo (umz., 401(k), umhlala phantsi) kufuneka anike iqabane lawo igama njengembuyekezo ephambili ngaphandle kokuba iqabane lomtshato lityikitye umxhasi. Lo mthetho ukhusela iqabane ekungahlulwanga. Kwi-IRAS, abangenisi benkonzo boburhulumente baneenketho ezingaphezulu kuneempahla ezifunyenweyo.
  • Eziceliweyo ezincinci (RMDs): Xa umnini we akhawunti esindayo esifa, iqabane eliphilayo lingayiphatha njengelizuzwé ilifa i-IRA, ibhekisa kwi-RMDs de ibe neminyaka engama-73. Abaxhamli be-oyile-okanye abafumana i-RMDs kufuneka bathathe usasazo jikelele ngaphezu kweminyaka eli-10.

Ukubonelela Ngelifa

Ukuhlaziywa komtshato okungenayo irhafu esemthethweni. Kumaphondo amaninzi, iqabane elisaphilayo lifumana ngokuzenzekelayo inxalenye yemali esemthethweni phantsi kwemithetho yokungabhaliswa kwemali, nangaphandle komqathango. Ukuhlaziywa komtshato okungenasiphelo kwerhafu yefa xa kudluliswa iqabane lomtshato. Amaqabane angatshatanga kufuneka enze izigxina, intlawulo, intengo, kunye nezalathiso zokufumana iziphumo ezifanayo, kwaye kwanangoko, ajamelana nomngcipheko omkhulu weengxaki zomthetho kwizalamane eziphantsi kwemitshato esemthethweni. Ukungatshatiswa kweqabane eliseleyo kuvumela irhafu yerhafu yemali karhulumente engekho mthethweni, mhlawumbi kuphinde imali enokuthi idlulise kwisikhululo-mali kubantwana okanye kwezinye iindlalifa. Umhlaba nemfuno zemali yerhafuthelo iyahluka, yaye akukho namazwe ayazi irhafuthelwayo, irhafu efuna irhafu enyanise irhafu eninzi.

I-inshorensi noyilo lwezibonelelo

I-inshorensi yobomi, i-inshorensi yesiphene, kunye nemigaqo-nkqubo yokunyamekela izithintelo ezinde isoloko inika isantya esiphantsi okanye iziphumo eziqinisekisiweyo kumaqabane. Inkcazo ye-Beneficiary kule nkqubo iya kuthatha indawo yemiyalelo, ngoko amaqabane kufuneka alungelelaniswe ukuqinisekisa ukuba alungelelanise neenjongo zokucwangcisa umhlaba. Umtshato ukwachaphazela impahla kunye ne-inshorensi yengozi; ukudibanisa imigaqo--yodwa okanye yabanini-khaya kungakhupha izithuthi ezininzi okanye intengo eninzi, nangona abafaki-mali benokuphatha izibini ezitshatileyo ngokwahlukileyo ngokobungozi.

Uxanduva Olusemthethweni Nomgaqo-nkqubo Lwezibini Zonke

Ulwandiso lwamalungelo omtshato ngesigqibo seNkundla Ephakamileyo yonyaka wama-2015 [iNkundla Ephakamileyo:0] iObergefell v. Hodges yandisa iingenelo zerhafu kunye nemali ezichazwe ngasentla kwizibini ezingokwasemgangeni-ntle kwilizwe lonke. Phambi kokuba kufunyaniswe, izibini ezifanayo ezingokwasemtshatweni zajongene nemeko esemthethweni, ezinye imimandla iyazigqala imitshatozo yazo ngenxa yerhafu yerhafu ngexesha urhulumente engazange ayenze. Ngaphezululo olu-1000 lwamalungiselelo anxulumene nomtshato anxulumene nokhuseleko lwezentlalo-Socinelo, ukufuduka, kunye neenzuzo ze-omatilo-omatilo. IRS yagqiba ukuba ingunyaka-2013-17 ingummiselo werhafu esemthethweni womtshato othe ngqo, imele inyanzwe ngokunjalo, nokuba ityala lokulawula kweminye irhafu, kodwa ityala lokunganyaniswa kwetyala.

Iingxoxo zangoku zenkqubo ziyaqhubeka zilawula indlela amalungelo omtshato adibana ngayo nerhafu. Iingxoxo zokwandisa imbuyekezo yomtshato okanye ukuphelisa isohlwayo somtshato zidla ngokuxoxwa kwiBhunga. Amalungiselelo okwexeshana eTCJA acwangciswa ukuba aphele emva ko-2025, kwaye izigqibo zomthetho kwinani, izibiyeli, kunye nezincopho ezizakubachaphazela abatshati abatshatiyo ngokwahlukileyo. Ngaphezu koko, ingxubusho ngokuhlawula irhafu yeentsapho ``ngokukhula kwetyala lerhafu' leChild Taxis okanye ukwenza i-Invoces Incox eninzi kakhulu kubasebenzi abangenabantwana [1] Impembelelo etheneyo ngokungqalileyo kwizibi ezitshatileyo. Ingxoxo eqhubekayo malunga neMedicareas kunye nokusombulula ukhuseleko lwentlalo-ntlalo-ntle.

Iingcaphephe zemali, ukuqonda imilinganiselo yamalungelo omtshato kubalulekile ekunikezeni icebiso elichanileyo. Iimpazamo ekufakeni imvume, ekufumaneni izalathiso, okanye ekulungiseni umhlaba zingabiza abaxhasi amawakawaka eerandi kwaye zibangele iingxaki ezingeyomfuneko ezingokomthetho. Abafundisi-mfundo nabafundi berhafu kufuneka baqonde indlela amaqela omtshato adibana ngayo nengeniso, ukuqamba irhafu nerhafu.

Ukulungiselela Imali Ecwangcisiweyo Emva Komtshato

Izibini ezitshatileyo okanye eziceba ukutshata zinokwenza amanyathelo angakumbi okulungisa irhafu nemali yazo:

Hlolani Ngokugocayo Noqikelelo Lobhatalo

Emva komtshato, izibini kufuneka zifake iForm W-4 nabaqeshi bazo. “Imeko edibeneyo kunye nomanyano oluthe kratya" idla ngokuphumela ekuzibekeni phantsi, kodwa ukuba zombini izibini izibini ziyasebenza, inqaku lephepha lephepha lemifanekiso elithi“Imisebenzi" linganceda ekuphepheni. Izibini ezifumana ingeniso ephantsi zisenokufuna ukulungelelanisa iirhafu ezithelekelelwayo okanye ingeniso yemali yokuhlawula ngokwazo.

Uyilo oluzinzileyo

Ii-akhawunti zomhlala-phantsi, imigaqo-nkqubo ye-inshorensi, ii-akhawunti ezihlawulwayo xa umntu efile, kunye nezibonelelo kufuneka zidwelise iqabane njengelifa lokuqala ukunqanda ukunqongophala kwelifa elingakhange lifunyanwe. Ukunikezela nokuqinisekisa ukuba kufikelelwe kwiindlela zokukhetha ezinokuqeshwa. I-akhawunti kunye nokuthembeka kufuneka kudityaniswe nezi ziququzelelwano. Izibini ezinabantwana bangaphambi kolwalamano zisenokufuna ukulungelelanisa amalungelo abantwana kunye nelungelo lokufumana inzala efanelekileyo (QTIP).

Uhlolo lwerhafu

Izibini kufuneka ziqale zijongene nerhafu nyaka ngamnye, zithelekisa amacandelo adityanisiweyo kunye namaxwebhu ahlukeneyo. I-software yerhafu okanye ingcali ingabalwa ukuba isohlwayo somtshato okanye ibhonasi iyasetyenziswa kusini na. Ukuba isohlwayo silindelekile, kuhlengahlengiselwa ixesha lengeniso (umz., ukuqokelela intsebenziswano, ukuguqula iRoth, okanye ingeniso yotyalo-mali) zinganciphisa iziphumo. Ukuba ipesenti isebenza, izibini zinganyusa isantya kunyaka wangoku.

Qwalasela Imithetho Yerhafu Karhulumente

Amaphondo asithoba anemithetho yempahla yoluntu (Arizona, California, Idaho, iLouisiana, iNevada, iNew Mexico, iTexas, iWashington, iWisconsin), ephatha inkoliso yengeniso efunyenweyo ngexesha lomtshato njengeyamaqabane omabini, nokuba liqabane elinye kuphela elisebenzayo. Oku kunokuchaphazela irhafu netyala, ingakumbi izibini ezihlala kwelinye ilizwe kwaye zisebenze kwelinye. Izibini kufuneka zidibane nogqirha werhafu oqheleneyo nonyango lwelizwe lazo.

Ukulungiselela ukuthatha umhlala phantsi nokhuseleko

Izibini kufuneka zilungelelanise iindlela ezithenjiweyo zoKhuseleko loNtlalo-ntle ukuze zifumane iingenelo ezingakumbi. Ngokufuthi, iifayile zeqabane elitshatelwayo ezingaphantsi ngeminyaka engama-62 okanye ezipheleleyo zomhlala-phantsi ngeli xesha likwiminyaka engama-62 ubudala zithatha ixesha eliphezulu lide lifike kuma-70 ukuze lifumane imali ehlayo, ngaloo ndlela inzuzo eninzi yalowo usele egqibileyo. Iminikelo ye-IRA kufuneka yandisiwe ukuba iqabane elinye alifumani mali eyaneleyo ukunikela kwi-IRA yalo. Umqeshi-ofisi uceba unyulo-‘ukuthatha isixa esiphezulu okanye ukuhlawula imali eseleyo (imali)

Amaxwebhu Okumisela Izithuba

Isibini ngasinye esitshatileyo kufuneka sibe nomdla omncinane, amandla ahlala ixesha elide egqwetha, i-projekthi yonyango, kunye nokuziphilisa. Ukukholosa kunganika ulawulo olongezelelekileyo, ukhuseleko, kunye nezixhobo eziluncedo. Izibini ezitshatileyo ezinendawo ezisondelayo okanye ezigqitha imali ehlawulwayo, ii-$13.99-zigidi zomntu ngamnye ngowama-2025), iindlela ezithe zaphuculwa ngakumbi ezifana nokuthengwa kwemali yetyala, i-mali enikwe intlawulo yemali yemali, okanye intelekelelo eluncedo eluncedo lungafuneka. Ukuthengwa komtshato okungenasiphelo kuphelisa imfuneko yokungathenjwa kwemiba yokungabikho kwetyala kwiimeko ezininzi, kodwa ucwangciso lokusebenza kufuneka lubhalwe.

Impinda ye-inshorensi

I-inshorensi yemali kufuneka ihlawule omabini amatyala, ingakumbi ukuba iqabane elinye lixhasa intsapho. I-inshorensi yemali yexesha elide inokuba nemali eninzi kwizibini ezitshatileyo kwaye ikhusele izinto ezikumgangatho wemali eseleyo.

Isiphelo

Amalungelo omtshato enza iingenelo zemali ezikhoyo eziquka ukuhlahlela irhafu, impilo, umhlala-phantsi, kunye nokucwangcisa indawo. Ubuchule bokwenza iimali ezibuyiselwe kwirhafu ezidityanisiweyo, ukufikelela kwimali epheleleyo, nokudlulisela ubutyebi ngaphandle kwexabiso lerhafu ekhawulezileyo, kunika isiseko esiqinileyo sokhuseleko lwemali lwexesha elide. Kodwa ke, ezi ingenelo zifumaneka ngeengxaki zemali ezididanisayo . Izigwebo zemitshato, imithetho eyahlukeneyo, kunye nemfuneko yokulungelelanisa ngenyameko amaxwebhu asemthethweni. Ngokuqonda indlela amalungelo omtshato aphembelela ngayo irhafu kunye nokucwangca imali, izibi zingenza izigqibo ezingoko zihambelana neenjongo zokufundisisa.

Note: Eli nqaku linika ulwazi ngokubanzi kwaye aliquki icebiso elingokwasemthethweni okanye lerhafu. Izibini kufuneka ziqhagamshelane nogqirha ofanelekileyo werhafu okanye ucwangciso lwezwe ukuze zifumane ukhokelo oluchanekileyo kwiimeko zazo.