Amagama "ukungahlawuli irhafu" kunye "ukungahlawuli irhafu" asoloko esetyenziswa ngokulinganayo kwincoko nje, kodwa achaza iingcamango ezicacileyo ezingokwasemthethweni kunye neemeko ezahlukeneyo, izigwebo, kunye neziphumo zabahlawuleli. Ukuqonda umahluko ocacileyo phakathi kokuqhatha irhafu kunye nokungahlawuli irhafu akuyomfundo nje ephambili kuphela. Eli nqaku linika ukurhoxiswa kwerhafu, ukucebisa abaxhasi, okanye ukusetyenziswa kwerhafu, iziphumo ezisemthethweni. Ukungaziqondi ezi nkcazelo kungakhokelela kuhlolo olungafanelekanga, ukungaphumeleli ekunikeleni iimfuno, okanye ukungazifaki inxaxheba ekusebenzeni kwimisebenzi engekho mthethweni. Eli nqaku linikela ukrufetho olubanzi lwerhafu enxulumene nerhafu, kuquka imizekelo, iziphumo ezisemthethweni, ubhaso, kunye neenyathelo elisebenzayo kufuneka zihlale zikho.

Yintoni Ubuqhophololo Berhafu?

Intelekelelo yerhafu siseti encinci yolwaphulo-mthetho olunxulumene nerhafu olubandakanya ukubhaliswa ngempazamo kwentelekelelo yenkcazelo emalunga nokubuyiselwa kwerhafu okanye olunye uxwebhu olusemthethweni olunikezelwe kwigunya lerhafu. Ilungu elingundoqo elahlula uqhatha kwimposiso okanye ukungakhathali libandakanya umbaxa wentengiso . [ii-FLT]] umbathiso kufuneka aziwanike ngempazamo ulwazi oluphosakeleyo kwaye ngempazamo ngenjongo yokunciphisa irhafuthelo. Phantsi komthetho we-U.S, irhafuthelo ilawulwa ngu-[FLT:]. Umthetho we-U.[FLT.[125][5]

Iindlela eziqhelekileyo zokurhoxisa irhafu ziquka:

  • [[UMTL:0] Ngaphantsi kongxelo yengeniso: Irhoxisiwe ngesiquphe imivuzo, ingeniso yeshishini, ingeniso yotyalo-mali, okanye ezinye iziqu zengeniso.
  • [[UMTL:0] Ukuhlahlela okanye ukutyala okuzalisayo: ukubiza iindleko ezingazange zingeniswe, iminikelo yesisa, okanye ukuyila iindleko zoshishino.
  • [[UMTL:0] Impahla okanye ingeniso: Ukusebenzisa ii-akhawunti zebhanki, amashishini eqokobhe, okanye izakhiwo ze-athom ukufihla imali kumagunya erhafu.
  • Ukubuyisela ubuyezo olungeyonyani kwintengiso: Unikezelo lwe W-2 okanye 1099 ukubiza ii-freat ezingabotshelelwanga ngokusemthethweni.
  • [[NKQUBO:0] Ukubika izinto ezikhoyo okanye uhlobo lwengeniso: ngokuchasa inkcitho yobuqu njengeendleko zeshishini okanye ukuxela ingeniso njengengeniso yekomkhulu ukuhlawula irhafu ephantsi.

Ukuqhatha ngerhafu sisohlwayo solwaphulo-mthetho esinokuba ngumphumo wesohlwayo esiqatha, kuquka ukuvalelwa entolongweni. Kukwathwala izigwebo zamakhaya, njengesohlwayo sokuqhatha esilingana nama-75% emali ehlawulwa ngokungekho mthethweni (bona 26] Umthetho we-U.S. 7663))). Umthwalo ongqina irhafu yerhafu uxhomekeke kurhulumente, omele ubonise inhloso engenathandabuzeki.

Yintoni Ukungahlawulwa Kwerhafu? Inkcazelo Nezenzo Eziqhelekileyo

Ukubhadula kwerhafu ligama elibanzi elichaza isenzo esisemthethweni sokungahlawuli iirhafu ezibolekileyo. Ngoxa ukuqhatha ngerhafu kuluhlobo lokuphepha, asikuko konke ukuphepha kubandakanya ukuqhatha. Inkcazelo esemthethweni yokubhalisa irhafu idityanisiwe kuvavanyo lwemvolo [[FLT:] 26] U.S. umgaqo-mthetho . 01, okuwenza ube ngumzekelo wokuzama ukubhadula okanye ukubhukuqa okanye ukoyisa nayiphi na irhafuthelo ebekwe yi-Octive Codentivector. Isitshixo siquka ukuzama kwangabomvoti yerhafu.

Ukuphepha irhafu kusoloko kusenziwa ngezenzo ezifana nezi:

  • [[FLT: 0] Ukuzifica uxwebhu lwerhafu: Ungayinikeli nayiphi na ibuya naxa ingeniso igqitha umqobo wesakhelo.
  • [[UMTL:0] Ukuphumelela ukuchaza ingeniso ehlawulwayo: Ukushiya iimali zemali, iimali, ingeniso, okanye ingeniso engekho mthethweni.
  • [[UMTLA:0] Ngaphantsi kongxelo yengeniso ngaphandle kokuqhatha okusebenzayo: ngokungekokuquka umsebenzi osecaleni kuba umhlawuli werhafu akagcini ngxelo.
  • Isebenzisa iimodeli zemali yeshishini: ngokungazivumeli iindledlana ze-elektroniki ukufihla ingeniso kwi IRS.
  • [[UMTL:0] izinto ezitsalayo ukunqanda ukuqokelelwa:[[UMTL:1] Ukuhambisa imali okanye impahla ukunqanda i-IRS ekuyiphanga okanye ukuyithimba.

Qaphela ukuba umahluko obalulekileyo okanye iimpazamo zokungakhathali azimenzi umbhaqo werhafu. Urhulumente kufuneka abonise ukuba umhlawula irhafu wenza ngabom(intsingiselo yokuba wayewazi umsebenzi osemthethweni yaye ngabom wakhetha ukungawuthobeli. Lo mahluko ujongile ngokwahlula ihambo engathanga mdla, enokuthi iphumele kwisohlwayo nenzala yamakhaya kuphela.

Umahluko Oyintloko Phakathi Kobuqhetseba Berhafu Nokugxothwa Kwerhafu

Ngelixesha lamagama mabini engqamanayo, awafani. Uthebe olungezantsi lubalaselisa umahluko ongundoqo; noko ke, kuba sisebenzisa umbhalo we HTML kuphela, umahluko ushwankathelwe kwimihlathi engezantsi.

Ubuchule kunye nooMens Rea

Intengo yerhafu isoloko ifuna icebo elicacileyo lokukhohlisa [." Umhlawuli werhafu ngokunolwazi unikela izibakala ezibubuxoki kwi-IRS. Ukubhatala kufuna ngokuthanda ukuzama ukuphepha umsebenzi owaziwayo womthetho [, onokuthi uquke inkohliso kodwa unokwenziwa ngokususa okulula okanye ukungaphumeleli ukwenza (njengokungakhange kufunyaniswe ukubuya). Endleleni, iseti yezibakala zisenokuxhasa izityholo zobuqhopholo zombini kunye nokuphepha, kodwa abatshutshisi besoloko bekhetha isityholo esihambisana nobungqina obulungileyo.

2. Indlela Lo Mgaqo Oyiyo

Intengo yerhafu idla ngokubandakanya [[FLT: 0] ukugqwetha okungaqinisekiswanga : amazwi obuxoki ekubuyiseni, uxwebhu oluyiliweyo, okanye iqhinga elingawenziyo lokulahlekisa. Ukubhalisa irhafu kusenokuba yinto engekho mthethweni, njengokungafumani ngxelo yengeniso okanye ukungabuyiseli. Noko ke, urhulumente kufuneka abonise ukuvuma ukupheza (umz., ukuvala ukubuya kwempazamo kusisenzo; ukurhoxisa akuso isenzo sokungakhutyeli).

3. Ityala elingokwasemthethweni

Zombini ezi zingxengxezo ziphantsi komthetho wesizwe waseUnited States, kodwa izigwebo ezipheleleyo ziyahluka:

  • Ukubhadula (26 U.S.C. 7601):[ Ukunyuka ukuya kwiminyaka emihlanu entolongweni, imali efikelela ku-$100 000 (R350 000 000) kwiinkampani), kunye nexabiso lokutshutshiswa.
  • Urhwaphilizo / iingxelo zobuxoki (26 U.S.C. 7606):[ Ukunyuka ukuya kwiminyaka emithathu entolongweni, ihlawulo ukuya kuR340 000 (R180 000) kwimibutho), kunye nexabiso lokutshutshiswa.
  • [[UMTL:0] Isohlwayo soMvuzo (umlinganiselo, 26 U.S.C. . . . . 6663): Ipesenti eyongezelelweyo ye 75% yohlawulo oluphantsi ngenxa yokuqhatha.

Ngokwesiko, abamangalelwa abaninzi bajamelana nezityholo ezininzi (okubini ukuqhatha nokuphepha), kwaye iinkundla zinokumisela izigwebo ezingqinelanayo okanye ezilandelelanayo. I-IRS ikwafuna isigwebo samakhaya sokuqhatha kungakhathaliseki ukuba ngabatshutshisi.

Umthwalo Wobungqina

Kuqhatha-thengiso lwerhafu, urhulumente kufuneka abonise ngaphandle kobuthandabuzeki obusengqiqweni ukuba umhlawula irhafu unenjongo ekhethekileyo yokukhohlisa. Ukubhaqa kwerhafu kwabezo, urhulumente kufuneka abonise ngaphandle kokuthandabuza okusengqiqweni ukuba umhlawuli werhafu uzama ngabom ukuphepha irhafu. Kumatyala aqhathayo abemi boluntu, umthwalo usezantsi: i-IRS ingakhupha isohlwayo sokuqhatha ngubungqina (ngokunokwenzeka kakhulu).

Imiphumo Esemthethweni Netyala: Oko Kujamelene Nokukhokhwa Kwamarhafu

Imiphumo yokuqhatha irhafu okanye ukuphepha irhafu ingaphezulu lee lee kumlinganiselo werhafu ebolelekileyo.

Ukugwetywa Kwezaphuli - mthetho

Njengoko kuphawuliwe, ubuqhetseba nokuphepha iinqobo ezinokuphumela kwixesha lentolongo. ISebe leJaji leSiqendu se-U.S. liwachasa ngogonyamelo la matyala, ingakumbi xa kubandakanyeke amaqhinga antlukwano. Ukunyanzeleka kokusetyenziswa kwezixhobo eziphezulu kudla ngokuphumela kwizigwebo zeminyaka emininzi, kunye nemali eninzi kunye nemiyalelo yokuhlawulelwa.

Iimfanelo zaburhulumente

  • [[UMTHLOBO: 0] Isohlwayo esitsha: 75% yemali ehlawulwa phantsi enokuthi ithatyathwe kukuqhatha (Code 7663).
  • [[UMTL:0] Isohlwayo sokuya kwifayile: 5% yerhafu engahlawulwayo ngenyanga, ukuya kutsho kwi 25%.
  • [[UMTL:0] Isohlwayo sokuhlawula: 0.5% ngenyanga, ukuya kutsho kwi 25%.
  • Isohlwayo esinxulumene nokungabhangi: 20% ngenxa yongakhathali okanye ukubekwa phantsi okubalulekileyo.
  • Inzala ifumaneka kuwo onke amatyala angahlawulwayo ukusuka kumhla olindelekileyo wokubuya de kuhlawulwe. Isantya sibekwa ngokwekota nge-IRS.

Ezinye Imiphumo Ebuhlungu

Ngaphezu kwesohlwayo esingqalileyo, ukugwetywa kwerhafu kusenokuphumela koku:

  • Ukuphulukana nelayisensi yobugcisa (umz., CPAs, amagqwetha, abameli bezindlu).
  • Ukungangeni kwezivumelwano zikarhulumente okanye ukhuseleko.
  • Ukufumana imali ebolekiweyo, imali yokuthenga ityala okanye umsebenzi.
  • Umonakalo oqingqiweyo kunye nokuchanabeka koluntu.
  • I-ethe yagxothwa kubantu abangengabo abahlala edolophini.

Imizekelo yehlabathi lokwenene yamatyala orhwebi lwerhafu kunye nokugxothwa kwerhafu

Ukuqonda indlela esetyenziswa ngayo le mithetho kunokuwucacisa umahluko. Ngeli ngezantsi yimizekelo ebalulekileyo evela kwimbali yaseUnited States.

Ukugxothwa Kwerhafu: Igosa Eliqhelekileyo

Ityala lerhafu elidume kakhulu lelo lingumntu orhwaphilisiweyo orhwaphilisiweyo kwi-Chicagoster Al Capone. Ngowe-1931, uCapone wagwetywa kungengenxa yolwaphulo-mthetho lwakhe olunogonyamelo kodwa [[FLT: 0] ngokuthanda ukuzama ukuphepha irhafu yengeniso yerhafu kwingeniso yakhe engekho mthethweni nezotywala. Ityala lifumanise ukuba urhulumente uyakwazi ukusukela ukubhatala irhafunxa kwaxa naxa ingeniso ephantsi ivela kwimithombo engekho mthethweni. Ityala lika-Capone yayisekelwe kubungqina bokuba uphumelele kwingeniso yakhe efihlakeleyo kwi-intanethi ephumayo kwaye ufumene ingeniso kwinethwekhiwo-media.

Ubuqhetseba Berhafu: Uwesley Uqhatha

Umenzi-mali Wesley Snipes wabanjwa ngo-2008 kubunzima obuthathu [i- ngokuthanda ukuvala irhafu yerhafu karhulumente ebuyayo, ethetha ukuba ubhaqo lwerhafu, kodwa wakwajongene nezityholo ezinxulumene nokuqhatha. Ityala lalibandakanya udweliso oluntsonkothileyo olukhuthazwa ngabavukeli berhafu ababephikisa ukuba irhafu ayilawulwanga. I-Snipes zagwetywa iinyanga eziyi 36 entolongweni. Urhulumente wangqina ukuba wayeyifihle ngokunyanzelekile ingeniso yakhe kwaye akabuyi kunyuswa ngabom.

Ubuqhetseba Berhafu: UPaul Manar

Usihlalo wephulo leTrump uPaul Manafort wagwetywa ngo-1918 kumanani amaninzi kuquka ukuqhatha irhafu kunye nokuqhatha kwebhanki. UMamafort wayefihle izigidi zeerandi kwii-akhawunti zonxweme kwaye wanika inkcazelo engeyonyaniso kwi-IRS. Ityala lakhe libonisa indlela [[[FLT: 0]] engokwasemthethweni yokugqwethwa kwerhafu [frud] [flud]] (unyuso) lungahlala kunye nokungahlawuli kwerhafu.

Ukuqhathwa

Kwanangaphandle kwetyala lolwaphulo-mthetho, i-IRS isoloko ihlola isigwebo sokurhoxisa irhafu yamakhaya angama-75% kubarhafu abangayixeli imali okanye abathengelwe ngaphezulu kwemali efunyenweyo. Kwelinye ityala lolawulo, umnini-shishini ongazange anikele ingxelo ngee-risithi zemali zevenkile yokutyela wafumana isigwebo sokuqhatha kwemali yabemi esingaphezu kwama-erandi ali-200,000, kunye nenzala nerhafu ephantsi kwerhafu.

Indlela Amagosa Erhafu Abuphepha Ngayo Ubuqhetseba Berhafu Nokugxothwa Kwabo

Ukuqonda ezi ndlela kunokunceda abahlawuleli baqonde ingozi yokuzama ukuqhatha okanye ukuphepha irhafu.

1. Iinkqubo ezihambelanayo ezizenzekelayo

I-IRS ifumana ulwazi olubuyileyo `W-2s, 1099s, K-1(s) ukusuka kubaqeshi, amaqumrhu emali, nabanye abahlawuli. Iindlela zayo ezichaziweyo zithelekisa umvuzo othenjiweyo ngokuchasene nobungakanani obudweliswe kwiminxeba yerhafu nganye. Idiski ixhobisa isaziso esizenzekelayo okanye uphindo- zincwadi olunenkcukacha ezininzi.

2. Uhlalutyo logcino-lwazi kunye nomsebenzi we-DIF (i-DIF)

I IRS isebenzisa imodeli yezibalo (Indlela yokusebenza ye Disrimant Indlela) ukufumana iimbuyekezo zerhafu ngokunokwenzeka kwempazamo. Ukubuya ngobuninzi be DIF kukhethelwe uvavanyo. Iipateni zeflegi zekhompyutha ezifana nezincopho ezigqithisileyo ezinxulumene nengeniso, ukungabikho kocwangciso, okanye iityala ezingaqhelekanga.

3. Iingcebiso Zomcukucezi

I-IRS Whistlever ivuza abantu abanikela inkcazelo ekhokelela ekuqokelelweni kwerhafu engahlawulwayo. Amacebiso avela kubasebenzi abanganelisekanga, abo babengamaqabane, okanye amaqabane eshishini adla ngokukhokelela kuphicotho-zincwadi nophando. Abacuphi bamatyala bangafumana i-30% yemali eqokeleliweyo.

Ulawulo lwezibonelelo

Xa indlela yokuphila yomhlawula irhafu ibonakala ingahambelani nengeniso exeliweyo ```umz.', imoto yobunewunewu, uhambo olubiza imali eninzi, okanye izinto ezibalulekileyo ezinemali encinane efunyenweyo.'IRS ingaqalisa uhlalutyo olufanelekileyo okanye “uphicotho-zincwadi olufanelekileyo.” Le ndlela isebenza kakhulu kumashishini asekelwe kwimali.

5. Ukuxelelwa

I-Akhawunti ye-Akhawunti yeTaxis i-Akhawunti yeMatike yangaphandle ifuna amaziko emali angaphandle ukuba anike ingxelo abanikeli betyala le-U.S. kwi-IRS. Ukongeza, abahlawuleli kufuneka bafake iifayile zeFBARs (INkqulo ye-FEN) ukwenzela ii-akhawunti zamazwe angaphandle ngaphezulu kwe-R1 000. Ukungaphumeleli ukunikela ingxelo yezi ngxelo zingakhokelela kwisohlwayo samakhaya kunye netyala lolwaphulo-mthetho lokuphepha.

Iimbopheleleko zabahlawuli berhafu: Indlela Yokuhlala Uxhasa

Abahlawula irhafu banembopheleleko esemthethweni yokwenza iimbuyekezo ezichanekileyo nokuhlawula umlinganiselo ofanelekileyo werhafu. Ukungazi komthetho kunqabile ukukhusela. Nawa amanyathelo acacileyo okuphepha ukunqumla umgca ukusuka kwimposiso ukuya kuqhatha okanye ukubhadula.

Ukugcina Iingxelo Ezinemichiza

Gcina iirisithi, iingxelo zebhanki, ii-inlifoisi, ii-at, kunye nawo nawuphi na uxwebhu oluxhasa iincopho okanye iityala. Iingxelo ezichanekileyo azikuncedi nje kuphela ufako ngokuchanekileyo kodwa zikwanika ubungqina bokholo olulungileyo ukuba i-IRS ibuza ubuyiselo.

Funa Ukhokelo Loogqirha

Kwimeko ezinzima ``njengeshishini, ukufumana ingeniso yangaphandle, okanye ukuqhubana notyalo-mali-mali------ingugcisa yerhafu. I-CPA, igqwetha elibhalisweyo, okanye igqwetha lerhafu linokunceda ekulungiseni imicimbi ngokusemthethweni kwaye liqinisekise ukuthobela.

Ingxelo

Ungayeki ukuhlawula imali, ukutshintshiselana ngengeniso, okanye ukutshintshiselana ngemali. Kwanemali encinane yongeza, kwaye i-IRS isoloko ifumana ingeniso engaxelwanga ngophicotho-zincwadi okanye ngogcino-lwazi lwesithathu. Ukuba ufumana i-1099 ngengeniso okholelwa ukuba ayihlawulwa, kufuneka uyixele uze ke ufune uhlengahlengiso olucwangcisiweyo.

Nyaniseka Ngeengcamango

Iminikelo yokubonelela ngezemali, iindleko zeshishini, okanye iindleko zezonyango ziyinto eqhelekileyo yokuqhatha. Ukuba akuqinisekanga ngentengo, uphambuke kwimiqathango okanye ubuze kugqirha.

Sebenzisa Ijelo Lokuzithandela Xa Ufuna

If you discover that you have made an error on a previously filed return—especially if it involves unreported income or improper deductions—consider using the IRS Voluntary Disclosure Program. This program allows taxpayers to come forward before they are under investigation, potentially avoiding criminal prosecution and reducing penalties.

Indima Yamagcisa Erhafu Ekuthinteleni Ubuqhophololo

Abacebi berhafu, iCPA namagqwetha asingatha irhafu aneembopheleleko ezibalulekileyo. Bamele balinganisele ubungangamsha kubathengi babo ngokuthobela umthetho.

Iimbopheleleko

Isangqa 230 (imimiselo yeSebe elinobuchule) ilawula uqheliselo phambi kweIRS. iingcali zerhafu azinakulungiselela ukubuya okunolwazi oluphosakeleyo, kwanakwisicelo somthengi. Kufuneka asebenze ngenkuthalo efuna ukufumanisa ukuchana kwemifanekiso.

Imali ehlawulelwayo

Abalungiseli berhafu abathi ngabom okanye ngabom bangayichasi ityala lerhafu lomxhasi abanokuhlawulwa phantsi kwesigwebo esingaphantsi kwama-26 e-U.S. 6694, kuquka intengo emalunga ne-R35 000 (okanye inkuntswana enkulu yemali ehlawulwayo) ngenxa yehambo yamaqumrhu okanye yokungakhathali. Izaphuli-mthetho eziphinda-phindwayo zingathintelwa ekuqheliseleni.

Imfundo yomxhasi

Oogqirha kufuneka bafundise abantu ngomahluko phakathi kokuceba irhafu esemthethweni (enciphisa irhafu engaphakathi komthetho) nokuphepha okungekho mthethweni. Banganceda abo basebenza kunye baqonde imiphumo ebuhlungu yobuqhetseba baze bakhuthaze ukutyhilwa ngokupheleleyo.

Isiphelo

Ukuqhatha irhafu kunye nokuphepha irhafu zizenzo ezinzulu ezinenkcazelo ezidityanisiweyo kodwa ezingokwasemthethweni ezikhethekileyo. Ukuqhatha kufuna ukuqhatha ngeqhinga ngobungqina okanye ngamaxwebhu obuxoki, ngoxa ukubhadula kubandakanya ukungahlawuli ngempazamo irhafu ebotshelelweyo, ngokunjalo ngokutyeshela. Zombini zithwala izigwebo ezinokutshabalalisa ukuzinza kwemali, udumo, kunye nenkululeko yomhlawuli werhafu.

Eyona ndlela ingcono yokuzikhusela kukuthobela: gcina iirekhodi ezichanileyo, chaza yonke ingeniso, chaza kuphela ingeniso esemthethweni, kwaye jongana nomntu okwaziyo ukuhlawula irhafu xa engaqinisekanga. Ngokuqonda iimbopheleleko ezibakho ngerhafu, abantu ngabanye nabathengisi bangayiphepha imigibe ekhokelela ekuphicothweni, kwisohlwayo, nakwityala. Hlala ufundile, nyaniseke, ungaze ujongele phantsi ukufikelela kwamagosa erhafu ekuboneni ukungangqubani.