Ixesha lerhafu lifika nyaka ngamnye linexesha eliqinisekileyo lokudibana kongxamiseko kunye nokudideka. Kubantu ngabanye, abahlawuleli, kunye nabaphathi beshishini ngokufanayo, ukwazi ixesha elililo lokufaka ifayile nokuhlawula irhafu kungathetha umahluko phakathi kwenkqubo egudileyo nezohlwayo ezibiza ixabiso lerhafu. I-International Revenuence Service (IRS) kunye namaqumrhu erhafu aqinisekisa ukuba kunyanzeliswe ixesha elingqongqo lokukhupha iimbuyekezo zemali. Ukungaphozi zibangela izityholo zenzala, izigwebo ezibonisa irhafu, kwaye kwezinye iimeko, ukucingela irhafu yerhafu ekufuneka uyiphawule kwikhalenda yakho, ichaza indlela eziqikelelwa kwiminyazo ekufuneka zitshintshiwe, kwaye zinikeze izicwangciso zokugcina unyaka we-190966.

Ukuqonda Irhafu Efayo

Imiqathango yerhafu ayingomlinganiselo omnye-onke. Imeko yakho yobuqu — nokuba ungumsebenzi oqeshweyo, umqeshwa oziqeshileyo, umbutho, okanye umanyano — imisela ukuba yeyiphi indlela omele uyithobele kwaye nini. Urhulumente umisela imihla esisiseko, kodwa uchaza ukuba inayo iikhalenda zabo. Izihlomelo zikho kwabo bafuna ixesha elininzi, kodwa baza nemithetho yabo. Ukuqonda oko kusemva kwale miqathango kukunceda ukuba ucebe kusengaphambili kunokuba ube nomzuzu wokugqibela.

Inkqubo yerhafu yase-US isebenza kunyaka wekhalenda kubantu abaninzi nakumashishini. Irhafu yengeniso efunyenwe kuqalisela umhla 1 ukuya kuDisemba 31 ifanele intwasahlobo elandelayo. Iinkampani kunye nonxulumano oluneminyaka ehambayo ekwahlukane neminyaka yekhalenda, ixesha elimisiweyo litshintshiwe ngokwendlela. Noko ke, uninzi lwabaqeshwa berhafu balandela ixesha eliqhelekileyo. Ngelingezantsi, siyaluphula umhla ngamnye obalulekileyo, ukusuka kwiminxeba yerhafu eqikelelwe kwikota, kwaye chaza oko kwenzeka ukuba uyaphosa.

Irhafu Ebalulekileyo Ibhatala Abantu Abafayo

Umgaqo - siseko Othi Umntu Ngamnye Uphinde Afe: Aprili 15

U- Aprili 15 uhlala umhla omnye obalulekileyo kubaqeshi-rhafu ngabanye. Lo ngumhla obalulekileyo wokuba unikezele umhla wefayile 'FT 1040' [okanye 'Fom 1040-SR' [FLT] kuwexesha elidlulileyo] kunyaka werhafu. Kufuneka unikezele imbuyekezo yakho egqityiweyo okanye isicelo solwandiso ngalo mhla. Ukuba u- Aprili 15 uweyeyeyeye kwimpelaveki okanye kwiholide yezwe, ixesha libuyela kumsebenzi olandelayo. Ngamaxesha onke uqinisekisa umhla oqhelekileyo kwi [[FLT:] Iphepha lokuhambisa irhafu]

Ukubuya ngenyanga engu-15 kunzima kuba isohlwayo sokufaka emva kwexesha siqengqelekile. Ukuba unetyala kwaye awuyifaki ifayili ngexesha elifanelekileyo, i-IRS inika isohlwayo sokungaphumeleli-kuyifaka kwifayile yerhafu engahlawulwayo ye 5% yenyanga nganye (okanye inxalenye yenyanga) ukubuya kwakho kusemva, ukuya kwi 25%. Ukuba ubuyisela emva kwexesha kodwa isohlwayo sokuhlawula singu 0.5% ngenyanga. Kodwa, ukuba uphosa ityala nebhatasifithiso, ujongene isiso sokuphela kwendlela yokuphepha ukungaphumeleli ukuya kwifayile, kukubuyisela (okanye ulwandisongezo) ngoApril 15, kwanokuba awukwazi ukuhlawula ngokupheleleyo.

Umgca Ozenzekelayo Wokongezelelwa: Oktobha 15

Ukuba awukwazi ukugqiba ukubuya kwakho ngoAprili 15, ifayile [[FLT: 0]Fom 4868 ukucela ulwandiso oluzenzekelayo lwenyanga ezintandathu. Oku kukunika kude ku-Oktobha 15 ukunikezela amaphepha akho. Oku kubalulekileyo: ulwandiso kwifayile alunikezi ulwandiso. Kufuneka uthelekelelo lwerhafu yakho kwaye uhlawule naliphi na ixabiso elibotshelelweyo ngoMgaqo-nyanga 15. Ukuba ujongela emva kwexesha, uza kungenisa inzala kunye nokungaphumeleli ukukhupha isigwebo ukususela ngoApril 15 ukuya phambili, kwanokuba ekugqibeleni ufaka ifayili ngo-Oktobha.

U-Oktobha 15 ngumhla wokugqibela owenziweyo. Akukho sandiso sikhoyo ngaphandle kweemeko ezilinganiselweyo ezifana nokulwa isebe okanye iintlekele ezivakaliswe ngokomongameli. Emva ko-Oktobha 15, isohlwayo esisemva konyaka sisebenza ngoAprili 15.

Uqikelelo lwemiqathango ebhatalelweyo yerhafu kubantu ngabanye (nabezibhatala ngokwabo)

Abantu abaziziqeshileyo, abantu abazizibonelelo, iimbaleki ezizimeleyo, kunye naye nabani na olindele ukuhlawulwa iirhafu ezingama-R1 000 okanye ngaphezulu emva kokuziyeka kufuneka ahlawule irhafu eqikelelwe ngokwekota. Le rhafu ihlawulela irhafu yengeniso nerhafu yokuziqesha (Ukhuseleko neMedicare) kwaye ifanele ihlawulwe kule mihla ilandelayo:

  • [[UMTHLOBO: 0] April 15: Imali yokuqala (kumvuzo ofunyenwe ngoJanuwari 1 – Matshi 31).
  • [[UMTHL. 0] Juni 15:[[UMTL:1] Ikota yesibini yobhatalo (April 1 – Meyi 31).
  • [[UMTL:0] Isehlo 15:[[UMTL:1] Ikota yesithathu yobhatalo (Juni 1 – Agasti 31).
  • [[UMTL:0] Januwari 15 (ngonyaka olandelayo): Ikota yemali (Septemba 1 – Disemba 31).

Ukungahlawulwa kwerhafu efunekayo kubangela ukuba isohlwayo esiphantsi sobhatalo esidityanisiweyo sifumaneke kwikota nganye. Ukuphepha oku, sebenzisa Fom 1040-ES ubalo lwemali yakho efunekayo. Abanikazi berhafu abaninzi bakhetha ukuhlawula nge-intanethi nge-i - electal umva kweveki [ inkqubo. Qaphela ukuba umhla we-15 ka-195] unyuselwa kumhla we-3 yekota olandelayo ukuba umhla weshishini umhla we-3 kuweveki okanye kwiholide.

Irhafu Engundoqo Isetyenziselwa Amashishini

Amaqumrhu amashishini ajongene neseti yemiqathango yawo, eyahluka-hlukeneyo ngokuxhomekeke kwisakhiwo sawo esisemthethweni. I-IRS yahlula phakathi kwamaqumrhu agqitha (amaqumrhu eS, amaqabane, kunye nenkampani yetyala erhafu njengentsebenziswano) kunye nemibutho ye-C. Ngeli ngezantsi zizona miqathango ziqhelekileyo.

Igqitha- Ngeenqanawa ezincinane: Matshi 15 (Esezantsi) noSeptemba 15 (Exted)

Iinqanawa zomsebenzi (Form 1065) kunye ne-S (FORM 1120S) kufuneka zifake iifayile ezibuyayo ngonyaka ngeMarch 15. Ukuba zifuna ixesha elininzi, zingafaka ifayile FM[1] [iiinqanda] ukwamkela ulwandiso lwenyanga ezintandathu, ukutyhalela ummiselo ku [[FLT:]] SSETY] 01 15 . Khumbula ukuba ulwandiso kufuneka luhlawulelwe kuphela — nawuphi na umhla wokuqala wenyanga 15 kaMatshi 15. Iinkonzo kunye nabasebenzi beminye abasebenzi bemi kumele bafumane iShedyuli K-1 kwaye balindele phambi kwemini ye-15 yexesha ngoko banokuyibuyisela.

I-Cubits: Aprili 15 (Esezantsi) no-Oktobha 15 (elungiselelwe)

Inkampani ye C (Form 1120) inomhla wokuqala wonyaka we [[FLT: 0] ka-April 15, ilungelelanisa nobugqibo bomntu ngamnye. Noko ke, ukuba umbutho we C usebenzisa unyaka wesakhelo ongekhoyo kunyaka wekhalenda, umhla ofunekayo ngumhla we 15 wenyanga yesine emva kokuphela konyaka. Ulwandiso lweenyanga ezintandathu (ukuya [[FLT:] [FLT] 15 kunyaka wekhalenda-nyaka Ccors) ufumaneka kugqithe ku- 700. Kwakhona, nayiphi irhafuno efunekayo kufuneka ibhaliswe ngexesha lokuphepha kokuqala ukukhupha izigwebo.

Iinqanawa ezinomphantsi omnye ne-LLCs

Iziphathi-xesha kunye neqela elinye le-LLC (ii-asethi ezidityanisiweyo) zinikela ingxelo yengeniso yazo yeshishini kunye neenkcitho kwiShedyuli C (Form 1040). Ixesha labo lokugcina ifayile liyafana nomzuzu ngamnye: April 15, kunye nolwandiso kunyaka 15 [[]. Bakwanomgangatho oqikelelwa kwimali yerhafu njengoko kuchazwe ngasentla kubantu ngabanye abasebenza ngokwabo.

Iinqanawa ezisebenzisanayo kunye nee-LLCs ezineemitha ezininzi

Ii-LLC ezininzi ezinganyulwanga ukuba zihlawulelwe njengemibutho ziphathwa njengemibutho ye-IRS. Kufuneka zifake ifayile yefomu ye-1065 ngoMatshi 15 (ecetyisiweyo ukuya kuSeptemba 15). Ilungu ngalinye lifumana iShedyuli K-1 kwaye linikela ingxelo yesabelo sengeniso kwi-injini yalo.

Uqikelelo lwerhafu ebhatalelweyo kumashishini

Amashishini alindele ukuba ahlawule irhafu eedola ezingama-500 okanye ngaphezulu emva kokuthabatha ityala kufuneka ahlawule intengo eqikelelweyo. Kwimibutho, umqobo uyafana. Ucwangciso lwentlawulo luhambelana nekhalenda nganye:

  • [[UMTL:0] April 15 (ikota yokuqala)
  • [[UMTL_HA] Juni 15 (ikota yesibini)
  • [[UMTL: 0] Isicwangciso 15[[UMGAQO] (ikota yesithathu)
  • [[FLT: 0] Disemba 15 (ikota yesine yeenkampani) — Qaphela: Imibutho isebenzisa uDisemba 15 kwintlawulo yokugqibela, hayi njengoJanuwari 15 ngokomntu ngamnye.

Amaqumrhu kufuneka afake irhafu yawo eqikelelwayo esebenzisa irhafu ye-elektroniki edluliswa ngenkqubo ye-[FTP:0]. Ukungaphumeleli ukwenza iziphumo eziqikelelwayo zemali ezifike ngexesha elifanelekileyo kwisohlwayo sokuhlawulwa, eqokelelwe usebenzisa umyinge wenzala yangoku.

Iimeko Ezikhethekileyo Neminye Imida Yabafileyo

Abahlawula Irhafu Abahlala Kumazwe Asemzini

Abemi base-US kunye nabaphambukeli abahlala ngaphandle kwe-United States bafumana ngokwabo ulwandiso lwenyanga ezimbini ukubuyisela umntu ngamnye kunye nokuhlawula nayiphi na irhafu efuneka kubo — de kube Juni 15 endaweni ka-Aprili 15. Kodwa, kufuneka bafake ifayile yolwandiso ukuba bafuna ixesha elongeziweyo elingaphaya kweyeThupha 15 (kuya ku-Oktobha 15). Inzala yerhafu enganyanzelwanga ivela kumhla wokuqala we- Aprili 15. Sebenzisa 'FMFM[10] ukucela ulwando oluzenzekelayo lwemirhostry.[FLT]

Ukukhonza Abasebenzi basemkhosini Kwimimandla Yokulwa

Amalungu omkhosi asebenzayo asebenza kummandla omiselweyo wokulwa afumana isandisi sokugcina nokuhlawula irhafu. Ixesha lokusebenza lidla ngokuba iintsuku ezili-180 emva kosuku lokugqibela lwenkonzo kummandla wolwano okanye usuku lokugqibela lokuqhubeka uvalelwa esibhedlele ngenxa yomonakalo owenziwe kummandla.

Iintlekele Zemvelo Neemeko Ezixelwe Ngoorhulumente

Xa kufikelelwa intlekele enkulu, i-IRS isoloko inika imposiso kunye noncedo kubahlawuleli abachaphazelekayo. Ii-freeds zikhawuleziswa ngokuzenzekelayo zimiselwe ixesha elibalulweyo (ngokuqhelekileyo 60 ukuya kuma-90 iintsuku). Ukuze ufaneleke, kufuneka uhlale okanye ube neshishini lakho kwindawo ebhengezwe ngokwequmrhu eliyintlekele. Khangela I-IRS COS Phendula iMemo zentlekele [[[FLT: 1] iphepha lokuhlaziya okutsha.

Ukujinga ukwenzela ulwandiso: Ifomu 4868 neFomu 7004

Ukucela isongezo kulula ukuba wenza phambi kwexesha lokuqala. Abantu ngabanye basebenzisa Form 4868[FT:1] (ekhoyo kwilayini okanye ngeposi). Amashishini asebenzisa Form 7004. Akufunekanga unikezele isizathu solwandiso. I-IRS ngokuzenzekelayo inika iinyanga ezintandathu ezongeziweyo kubantu ngabanye nangawona malungu eshishini amaninzi. Noko ke, ulwandiso alufumaneki kwintlawulo oluqikelelwayo lwerhafu — kufuneka uhlawule ezo ngexesha elililo.

Irhafu yeRhulumente Ifa ingekho

Amaphondo amaninzi ahlela imihla eseleyo yerhafu efunyanwayo nomhla ka-April 15, kodwa eminye iphambuka. Umzekelo, Hawaii, Maryland, kunye neWashington, D.C., jikelele ilandela ucwangciso lwesizwe kodwa asenokuba nemihla eyahlukileyo ekufuneka ngayo kwiintlobo ezithile zerhafu. Amazwe ambalwa (umz. Texas, Florida, Nevada) akanayo irhafu yemali karhulumente konke konke. Ukuba uhlala kwilizwe elinerhafu yengeniso, qho uqinisekise ixesha elimiselwe kwi-webhsayithi yemali yesebe le-Rhulumente lakho. U-Filing ngolwanding usoloko unyusa ummiselo wakho wexesha wombuso wakho ngokunjalo, kodwa hayi kulo lonke ixesha — phambi kokuba uqinisekise.

Kwirhafu yeshishini, amaxesha okufika kwexesha karhulumente angahluka kakhulu. Amanye amazwe afuna iimali zerhafu ezihlawulwayo, iifatyi zerhafu, okanye isheki yerhafu ebhaliswe ngemiqathango yawo. Ukugcina ikhalenda ethobelayo egcina amaxesha amiselwe urhulumente kunye norhulumente ayimfuneko kumashishini asemabandleni amaninzi.

Ityala Lokuphoswa Kwerhafu

Ukungahlawuli naluphi na ixesha lokuhlawula irhafu — enoba kukuyihlawula, okanye kukuhlawula intlawulo — kubangela ukuba isohlwayo nenzala ikhule ngokukhawuleza.

  • Failture- ukuya- kwiNkantolo yefayile: 5% yerhafu engahlawulwayo yenyanga nganye (okanye inxalenye yenyanga) ukubuya kusemva, ukuya kwi 25%. Ukuba ubuyile bungaphezu kweentsuku ezingama-60 emva kwexesha, isohlwayo esincinane se-$35 (imiselwe ukuhla kwexabiso) okanye i-100% yerhafu engahlawulwayo.
  • Imali ebhatalayo: 0.5% ngenyanga kwirhafu engahlawulwayo, ukuya kutsho kwi25%. Ukuba zombini izigwebo zisebenza kwinyanga enye, ukungaphumeleli-ukuya kwifayile kuncitshiswa ngesohlwayo sokungaphumeleli-ukuya- kwintlawulo (ngoko ubuninzi obudityanisiweyo bungu 5% ngenyanga).
  • [[UMTHL:0] Imali ehlawulwayo yerhafu eqikelelwayo: elinganiswe ngokwesantya senzala esimiselwe yi-IRS, idityaniswe ngokwekota. Kubantu ngabanye, esi sohlwayo siyasebenza ukuba utyala ngaphezu kwe-R1,000 ekhutshelweni kwaye awuhlawulanga ngokwaneleyo ngokuhlawula okanye ngokuqikelelwa.
  • [[NTLA] Ephakathi: ityala nayiphina irhafu engahlawulwayo ukusuka kumhla wokuqala obekiweyo de kuhlawulwe. Inzala ihlengahlengiselwa ngokwekota (isantya sexeshana elifutshane kunye ne3%).

Ukuba awunakukwazi ukuhlawula ngokupheleleyo ngexesha elifanelekileyo, hlawula kangangoko unako ukunciphisa izigwebo nenzala. I-IRS inika izivumelwano zolwahlulo kunye nenkqubo zokuhoya ngokutshintshana zerhafu abangakwazi ngokwenene ukuhlawula.

Indlela Yokuzilungiselela Nokuhlala Usendleleni

Ucwangciso olusebenzayo lunciphisa uxinezeleko lwerhafu. Nazi iindlela ezisebenzayo zokuqinisekisa ukuba awuphoswa lixesha:

  • Sebenzisa iKhalenda yeTax: Phawula yonke imihla egqitywe ngurhulumente kwikhalenda yamanani okanye yokoqobo. Iinkqubo ezininzi ze-software zobalo (umz., i-CuckBooks, i-Xero) ziquka izikhumbuzo ezizenzekelayo kwimihla eqikelelwayo yokuhlawula.
  • Yenza uqikelelo lokubhatala kungoko: Ukuba usebenze, qwalasela ukuhlawula irhafu eziqikelelwayo kwi-intanethi ngokukhawuleza xa wazi ingeniso yakho kwikota. Intlawulo yangaphambili inokukunceda uphephe i-transmick ngesiquphe.
  • [[FLT: 0] Cwangcisa Izilumkiso zombane: Zibophelele kwikhalenda yerhafu okanye sebenzisa inkonzo yesithathu. I-IRS ikwathumela izikhumbuzi ze email kubasebenzisi befayile ye e-.
  • Ukusebenza ngeGcisa lerhafu: I-CPA okanye i-arhente ebhalisiweyo ingakunceda ukubala intlawulo eqikelelweyo eqikelelweyo, ulwandiso lwefayile ngokuchanekileyo, kwaye uqhube iimeko ezinzima njengengeniso yangaphandle okanye imisebenzi yemiba emininzi.
  • [[UMTL: 0] Gcina iingxelo eziHlanganisiweyo zonyaka- we-Round: Gcina imibhalo yamanani yeelisithi, iingxelo zebhanki, kunye neefomu zerhafu. Ukusebenzisa amafu kwenza kube lula ukulungiselela iimbuyiselo ngokukhawuleza xa ixesha libonakala.

Iingcinga Zokugqibela Ngeerhafu Ezifayo

Ixesha lokugqiba kwerhafu asiloxesha lokufumana irhafu elizimeleyo — zizinto ezifunekayo ezithwala iziphumo zokwenene zemali. Ngokubeka izithuba ezingundoqo ezidweliswe kwesi sikhokelo — u-Aprili 15 kumntu ngamnye, umhla we-15 wokudlula ngeenjongo zempahla, kunye nocwangciso lwemali oluthelekelelwayo — ungaluphepha uxinezeleko nenkcitho yerhafu. Nokuba ubanjiwe ungazilindile, ukunyusa intlawulo okanye ukuhlawula intlawulo kusoloko kungcono kakhulu kunokungenzi nto. Kwinkcazelo eninzi ephezulu ukuya phambili, jonga kwi-webhsayithi ye-IRS kunye negunya lakho lerhafuthelo ngqo. Ngokucwangcisa nokuzinzisa okuncinane, uyakwazi ukuqhuba ixesha lerhafuthelo ngentembelo kwaye ugcine imali yakho kumhlaba oqinile.