Irhafu liyinxalenye esisiseko yayo nayiphi na inkcitho yanamhlanje, esebenza njengesixhobo esiphambili sokuba oorhulumente baphakamise ingeniso efunekayo kwizinto zikawonke-wonke ezifana nezibonelelo, imfundo, ukhuseleko lobuzwe, kunye neenkonzo zentlalo-ntle. Kubantu ngabanye nakumashishini ngokufanayo, ukuqhuba umgangatho ontsonkothileyo weembopheleleko zerhafu kusenokuziva kungummangaliso. Kodwa ukuqonda ngokucacileyo iintlobo ezahlukeneyo zerhafu zerhafu, indlela abasebenza ngayo, bayazihlawula ngayo, kwaye basebenzisana njani ("ibalulekile ukuze bakwazi ukufunda ngemali, ukuthobela, nokuceba ixesha elide. Eli nqaku linikela igunya, ngokujonga kwiindidi ezingundoqo zerhafu, iimfuno zabo, kunye namaqhinga okuphatha iimbopheleleko zakho zerhafuthelo ngokunempumelelo.

Yintoni Irhafu?

Esona sizathu siphambili, irhafu yemali enyanzelekileyo ehlawulwa ligunya likarhulumente kubantu ngabanye, kwiinkampani, okanye kwimpahla. Ayihlawuli ngokuzithandela; ukungaphumeleli ukuyihlawula inzala, inzala, okanye kwaneerhafu. Irhafu ibangela ukuba kunikelwe iinkonzo zikawonke-wonke eziyimfuneko kuquka iindlela, iibhulorho, izikolo, amasebe oluntu, amapolisa kunye namasebe omlilo, iinkqubo zokhuseleko lwempilo, kunye nenethili yerhafu yokhuseleko.

Irhafu idla ngokwahlulwa ngokweendidi ezimbini ezibanzi: irhafu engqalileyo (ebhaliswe ngqo kwingeniso okanye kubutyebi, njengengeniso okanye irhafu yempahla) kunye nerhafu engangqalanga (ethengwa ngezinto nemisebenzi, njengentengiselwano okanye irhafu ekhutshwayo). Ukuqonda oku kunceda abaxhasi berhafu babone indlela eyahlukeneyo irhafu echaphazela ngayo indlela abaziphatha ngayo kunye nomthwalo wonke. Inkqubo yerhafu yase-U.S., umzekelo, ingumxube-ntla-nye werhafu, urhulumente, kunye nerhafu yasekuhlaleni, nganye nemithetho yayo kunye nexabiso layo. [[FLT.0]] I-Tax Foundation , amaMerika ahlawula ngaphezu kweentlobo ezingama-30 zerhafuyo ezahlukeneyo, nto ebangela ukuba iqondele iimfuno.

Iintlobo Zerhafu

Ngasezantsi sihlolisisa ezona ntlobo zerhafu ziqhelekileyo ezidibana nabantu namashishini.

Irhafu

Irhafu yerhafu yemali ehlawulwayo yeyona ngeniso ingundoqo karhulumente karhulumente kunye noorhulumente abaninzi belizwe. Ihlawulwe ngemivuzo, imivuzo, ingeniso yotyalo, ingeniso yeshishini, kunye neminye ingeniso. Irhafu yerhafu yesizwe yeyalowo ngamnye iyahambela phambili, ithetha ukuba irhafu yanda njengoko ingeniso inyuka. Kunyaka wama-2024, kukho izibiyeli ezisixhenxe: 10%, 12%, 24%, 24%, 32%, 35%, kunye nama-3%. Kuphela ingeniso yebhaso ngasinye irhafunxa yerha ngelo leyo yebrakethi, ingulowo umlinganiselo oqhelekileyo osetyenziswayo kuyo yonke ingeniso. Imibango esebenzayo (umlinganiselo oqhelekileyo ohlawulwa emva kwemali nemali ehlawulwayo) iphantsi kunexabiso elisezantsi.

Irhafu yemali ehlawulwayo ingancitshiswa ngentlawulo (enokuhlawulwa kancinci kwerhafu) kunye netyala letyala (elingaphantsi kwetyala lerhafu ngqo). Izincopho eziqhelekileyo ziquka inzala yendlu yendlu, irhafu kunye nerhafu yommandla (ezibekwe kwi-R1 000 000), kunye neminikelo yezezemali yoncedo lomnikazi. Amatyala afana netyala lerhafu e-Infashinithi (EITC) kunye netyala lerhafu eshiyekileyo lerhafu emntwana linganciphisa kakhulu ityala okanye libangele ukuba libangele ukurhoxiswa kwemali ebhankisweni. Ukuhlawula irhafuthelo yomntu ngamnye kunye nerhafuthelo lwemisebenzi yakhe siqu kunye nerhafu (ucustomment and Medications). Ukuqonda ukutyala kwakho (iiii, intloko ediyo, intloko yendlu ediyo, kunye nohlayo yexabiso lomthetho, ukuthelekisa kwi-'injini ye-FF.[F.]

Irhafu

Irhafu ethengiswayo ithengwa ngokuthengiswa kweempahla kunye nezinye iinkonzo. Yirhafu engangqalanga, eqokelelwa ngumthengisi ngexesha lokuthengiswa nokubuyiselwa kurhulumente okanye kurhulumente wasekuhlaleni. Izixa-mali ziyahluka kakhulu: zichaza njenge Delaware, Montana, New Hampshire, kunye ne-Oregon engenayo irhafu karhulumente, ngoxa ezinye ezifana neKhalifoniya neTennessee zidibene nommandla ongaphezulu kwe-9%. Ubukhulu benyani, irhafuthengiso iphinde yabuyiselwa ngo-20%.

Kwiminyaka yakutshanje, ukunyuka kwe-e-commerce kuguqule izibophelelo zerhafu kwilizwe. Emva konyaka ka-2018 weNkundla ePhakamileyo yaseMzantsi Dakota v. Wayfair isigqibo, amatyala angafuna abathengisi-zorhwebo ukuba baqokelele irhafu nokuba akukho nto ikhoyo ngokoqobo kwilizwe. Le ngcamango, eyaziwa njenge-nexus, inyanzelele amashishini amaninzi akwi-intanethi ukuba avumelane nemithetho emininzi yerhafumfa ekhoyo. Ngaphezu koko, irhafuthelisa irhafu yerhafu: ityala elithengiweyo ngaphandle kwemeko yombuso (okanye kwikhompyutha) apho irhafuthengiso ingaqokelelwanga, kwaye kufuneka ibhaliswe ngqo ngabarholi. Abaninzi abaxhasi bangayiqondisi benyaniswanga le mbopheleleko, kodwa bahlala benyaniswa ngokusemthethweni.

“ Irhafu yenye yezona rhafu zibonakalayo zihlawulwa ngabantu, kodwa ikwayenye yezona ntsokothileyo ngenxa yomsebenzi wesiqendu worhulumente kunye nemithetho yolawulo yasekuhlaleni. Ishishini ngalinye elithengisayo ngaphaya kwemigca karhulumente kufuneka libambene ne-nexus." - Uphando lwerhasi Foundation

Irhafu Yempahla

Irhafu yepropati yirhafu engqalileyo kwixabiso lezindlu nezakhiwo. Ngokusisiseko yirhafu yasekuhlaleni, inkxaso-mali yezikolo zikarhulumente, iinkonzo zikamasipala, izibonelelo, neenkonzo zongxamiseko. Irhafu imiselwa ngokunyusa ixabiso lempahla ngexabiso lemali-mali yemali yengingqi (isithuba esinye silingana nexabiso lemali eliyi-R2,000). I-Assession iqhutywa ngabahloli-mali basekuhlaleni kwaye ayinakuthelekiswa nexabiso lentengiso; abanikazi bempahla banelungelo lokubhenela ukuba bakholelwa ukuba iziphumo ziphosakele.

Ulawulo oluninzi lukhulula ukuhlisa imithwalo yerhafu yempahla, njengendawo yokukhulula iindlu, ukukhulula abantu abadala, amagqala, okanye abantu abakhubazekile, kunye nokungahlawulelwa kwemihlaba yefama. Irhafu yempahla ifanele ukuhlawulelwa kwirhafu yengeniso karhulumente (ukuya kuma-R3 000 kudityaniswe nerhafu yemali yasekuhlaleni) kodwa ukuhlawuliswa kwemali kwabekwa phantsi nguMthetho weSigqeba-ntelo neMithetho yeSityalo soMsebenzi. Kubasebenzi belizwe kunye nabanini-mafama, ukuqonda umjikelo wokwenza intengiso kunye nokungabikho kwemali kuyimfuneko ekulawuleni iindleko zolawulo.

Irhafu

Irhafu yengeniso ehlawulwayo ihlawulwa kwingeniso yamaqumrhu (C-corpoations). Umyinge werhafu yequmrhu lengingqi usisithabazi esizii-21% (njengoko u-2024, emva kotshintsho lonyaka wama-2017), phantsi ukusuka kwiqondo eliphezulu lama-35%. Noko ke, amazwe amaninzi afaka irhafu yengeniso yequmrhu, kunye nexabiso elisuka kwi-0% (Nevada, uMzantsi Dakota, i-Wyoming) ukuya kwi-10% (New Jersey, Iowa),

Kubalulekile ukwahlula phakathi kwemibutho yerhafu yeC-corpoation kunye nento ekhoyo edlulayo (Iziko-lente, iLLC, amaqabane, intelekelelo ekuphela kwemali ekhoyo ekhoyo). Ukudlula ngentlawulo kumazwe angahlawuli irhafu yengeniso yenkampani; endaweni yoko, ingeniso “egqithayo kubaphathi-e” ibandakanya amaqhinga okuhlawula irhafu akhawulezayo kwaye ahlawulwa kwixabiso ngalinye. I-ATroxiom-ols neSebe liyithelekisa i-mali yengeniso yeshishini elifanelekileyo ukusuka ekudluleni kweyona ngeniso (ukhuphozo 199A), ukuhlisa isantya esisebenzayo. Ucwangciso lwerhafulo lubandakanya amaqhinga okunyuka kwemali, uphando-mali kunye nokuphuhliswa kwerhafuyo yezizwe ngezizwe (umz., GILDI, BET). Abanini beshishini kufuneka bajonge inkciso eyimeko kunye nenkqubo yobuchule yabo.

Ikomkhulu Lifumana Irhafu

Irhafu yemali efunyenweyo ixhomekeke kwingeniso (kuwonga) kwingeniso yemali efunyenweyo, enjengee-asethi, amakhonkco, umhlaba, okanye izinto eziqokelelwayo, ngaphezu kwexabiso layo lokuthenga. Irhafu ixhomekeke kwixabiso lemali eninzi egcinweyo: iimpahla ezigcinwe unyaka omnye okanye ezingaphantsi zixhomekeke kwingeniso emfutshane yexesha elizayo, ezihlawulwa kwirhafu eqhelekileyo (ukuya kuma-3%). Ii-asethi ezibekwe ixesha elide ngaphezu konyaka omnye zifanelekele ingeniso yemali eninzi: 0%, 15%, okanye 20% ixhomekeke kwingeniso epheleleyo yerhafuthe. Ukuhlawula okuphezulu kwerhafuthe kusenokuhlawula irhafumbhiso yerhafu encinane (NIT) kwingeniso ehlawulwayo ethenjiweyo okanye kwingeniso egqithislweyo ephezulu.

Iindidi ezininzi ezibalulekileyo zikhona. Ingeniso efumaneka ekuthengisweni kwendlu ephambili ikhutshwe malunga nama-R250 000 (ingeniso eyodwa) okanye ii-R340 000 (i-R1 500 000) ukuba umniniyo uhlala kwikhaya ubuncinane kwiminyaka emibini kwemihlanu edluleyo. Ukulahlekelwa kwekomkhulu kungafakela ingeniso yekomkhulu kunye nengeniso eqhelekileyo ngonyaka, kunye nokulahlekelwa okugqithisiweyo okugqithisileyo. Ukuphathwa kwemali yemali yemali efunyenweyo kukuqwalaselwa koosemgqaliselo lwabangenisi kunye naye nabani na othengisa izinto zexesha elide. Kukhokelo olusemthethweni, bona i-IS mibation 409 – Cantars noRomees[FLD:1]

Irhafu Ephangaleleyo

Iirhafu ezihlawulwayo yirhafu ekhethekayo efakwa kwiimpahla ezithile, kwinkonzo okanye kwimisebenzi. Ngokungafaniyo nerhafu yentengiso, irhafu ekhutshwayo isoloko iqukwa kwixabiso lemveliso (umz., “irhafu ye-ass) kwi-alcohol, okanye ipetroli. Irhafu ingaba yenkcitho ekhethekileyo (imali emiselweyo yemali ngeyunithi, njenge $1.01 ngephakethe yomdiza wemidiza) okanye i-aftium (ipesenti yexabiso lerhafu, njengerhafu yerhafu yemali ekwinkonzo yokuntyanisela ngaphakathi ngaphakathi ngaphakathi kwendlu). Irhafusethi ifeza iinjongo eziphindo eziphindiweyo: ukunyusa nokudiza iindleko ezithile (impilo-wonke okanye iinjongo zokusingqongileyo).

Imizekelo iquka irhafu karhulumente neyaseburhulumenteni yepetroli (esetyenziselwa ukuxhasa imali esetyenziswa egqeba egqeba esetyenziswa egqeba, irhafu kwimipu nakwimbumbulu, kunye nerhafu esetyenziswa nguMphathi-majoni weNto yeNkxaso ePhakamileyo, irhafu elungiselelwe abaqeshi abaqeshi be-ofisi abaphezulu (irhafu yeCadillac,” ngoku elilibazileyo). Irhafu ingasebenza nakwimisebenzi yezoshishino enjengokubethwa kwemali okanye ukusetyenziswa kwenqwelo-mafutha esetyenziswa. Ngenxa yokuba isoloko ifihla kwixabiso lokugqibela, abathengi abangayiqondisiyo yonke imbopheleleko yabo. Noko ke, bamele umsinga omkhulu wengeniso kurhulumente norhulumente.

Ukuhlawula Irhafu

Irhafu ehlawulwayo ihlawulwa ngabaqeshi nabasebenzi ngenxa yemivuzo nemivuzo. Ezona ziphambili yirhafu yeNtlalo-ntle neMedicare, kunye neFICA (Intenence Informations Act). Abaqeshwa, irhafu yeNtlalo-ntle yerhafu ngu 6.2% kwimivuzo yonyaka ye-$168,600 ku-2024), kwaye i-Medicareare i-mpatho ngu-1.45% kuyo yonke irhafuzo, kunye nemali eyongeziweyo ye-0.9% kwabafumana imali ephezulu. Abaqeshi be-Fota, benza isimbu le FAC inteko ye-PURG. (12.4% yezoKhuselelo loKhuseleko loluntu, 2.9) kwi-R36, kunye ne-200% (9%) ngaphezulu kwe-0%.

Abantu abaziqeshileyo bahlawula iziqendu zombini zabaqeshwa nabaqeshi (abadityanisiweyo aba-15.3%) kodwa bangasusa isiqingatha sawo njengotshintsho kwingeniso. Ngaphezu koko, abaqeshi bahlawula irhafu yerhafu yorhulumente yokungaqeshwa (FUTA) kunye nokungaqeshwa kwerhafu karhulumente, nangona ezi zahlulwe kwiFAYIKIYA. Irhafu yomgangatho ophezulu kuba i-somgangatho ithetha ukuba abasebenzi bahlawule ipesenti ephezulu yemali abayihlawulwayo kwinkqubo. Ukuqonda iimbopheleleko zerhafu yerhafu kuyimfuneko kubo bobabini abasebenzi (ukuqikelela ngokuchanileyo irhafutheza) kunye nabaqeshi (ukuphepha izigwebo zokuhlawula iimali ngenxa yokuzibo ezingaphantsi).

Ukuqonda Iimbopheleleko Zerhafu

Ukuhlangabezana neemfuno zakho zerhafu kufuna ulwazi lwe-afream, ukuhlaziywa kwemali ekhoyo, ityala neziphumo zokungabhaptizi. Ngeli ngezantsi ziinkalo ezingundoqo ngamnye umhlawula irhafu afanele aziqonde.

Iimfuno zokufinisa

I-IRS ifuna abantu abaninzi kunye namashishini ukubuyisela irhafu yaminyaka le xa ingeniso yabo igqitha imiqobo ethile. Kubantu ngabanye, unyuso olusezantsi kunye nobume beplagi iqinisekisa ukuba ngaba ukubuya kuyafuneka. Umzekelo, ifayile enye phantsi kweminyaka engama-65 kwi-2024 kufuneka ifayile ukuba ingeniso enkulu yi $13,850 (umlinganiselo osezantsi werhafu esezantsi). Intelekelelo, abantu abasebenza ngokwabo, kunye nabo baneemeko ezikhethekileyo banemiqobo eyahlukileyo. Amashishini kufuneka asekelwe kuhlobo lwabo lwento enye (C-corp, S- corp, udibaniso, nj.). Imida yokudada iqhelekile iqhele u April 15 ngo-15 ngoMatshi 15 ngeendawo (o April 15 ku-19 kwe- Cp), kodwa ulwandiso olukhoyo.

Iintlawulo Zerhafu

Ukuhlaziywa kwerhafu kunciphisa umthamo wengeniso kwirhafu, ngeli lixa amatyala enika inkcitho-mali ehlawulwa yimali-mali ehlawulwa yimali-ndaweni yerhafu ngokwayo. Ukuhlahlela ii-asethi kunye nemali-mboleko kusemgangathweni ekucwangcisweni kwerhafu. Iintengiso eziqhelekileyo ziquka iindleko zezonyango ezingaphezulu kwe7,5% zemali ehlawulwayo (AGI), urhulumente kunye nerhafu yasekuhlaleni (SALT) ifikelela kwii-R1 000, inzala yemali yemali ehlawulelwayo, kunye neminikelo yoncedo.

Amatyala axabiseke kakhulu kunentengo kuba ehlisa irhafu ngqo. Njenge-EITC, anokuhlawulelwa nokuba akukho rhafu ibolekileyo. Ityala elingahlawulekiyo, njengetyala leSibonelelo sabantwana (ukuya kuma-$2,000 kumntwana ngamnye ofanelekele), linokunciphisa irhafu kuphela ukuba ibe zezeze. Ezinye iityala ezincopho ziquka i-Melika Exportunity Treasure (imfundo), i-Life Difing Liartifications Crrence, kunye ne-Movementss Livectives Privetions (Ir’s Privers). Abaxhasi bamatyala kufuneka bahlole ukulingana komntwana ngamnye, njengoko iinguqulo zisoloko zilungisa ezi zibonelelo.

Imali yokungahambelani

I-IRS ibeka uludwe lwezigwebo zokungaphumeleli ukufikelela iimfanelo zerhafu. Ukungaphumeleli kwerhafu ehlawulwayo kusiso esingu-5% ngenyanga (max 25%), ngoxa isisohlwayo sokungaphumeleli ukuhlawula singu 0.5% ngenyanga (amax 25%). Ukuba zombini zisebenza, isohlwayo esidityanisiweyo si-5% ngenyanga. inzala ehlawulwa phantsi kwemali ethelekelelwayo yerhafu, abantu banokujamelana nesohlwayo esiqikelelwayo serhafu. Ukunganyiswa kwerhafu eqikelelwayo.

Imigaqo Yocwangciso Lokuhlawula Irhafu

Ucwangciso lwerhafu olusebenzayo lunganciphisa ityala lakho liphela luze luphucule iziphumo zemali.

  • [[NKQUBO:0] Iminikelo yokwandisa umhlala-phantsi: Iminikelo ku 401(k) izicwangciso (kumalunga namaR2 000 ngo-2024, kunye ne R27 500 ukubanjwa ngeminyaka engama-50+) kunye nesithethe i-IRA (R37 000, kunye ne R1,000 ebanjwayo) inciphisa ingeniso ehlawulwayo. Iminikelo yeR37000 ayiniki intlawulo oluphambili kodwa ivumela ukurhoxa-indleko kwithuba lokuthatha umhlala-phantsi.
  • [[NTL: 0] Ukurhwaphiliza kweCanal Locamal Lofese: Ukuthengisa ukungaphumeleli kotyalo-mali kungaphazamisa ingeniso yemali efunyenweyo kunye nemali efumana imali elingana ne R3 000. Lumka kumthetho wokuhlambela, ovumela ilahleko ukuba uhlawulela ukhuseleko olufanayo ngeentsuku ezingama-30.
  • Sebenzisa ii-akhawunti zempilo (HSAS): Iminikelo ehlawulwa yirhafu, ikhula ingenarhafu, kwaye ukurhoxa kwiindleko zezamayeza ezifanelekileyo kukhululekile. Umlinganiselo womnikelo wama-2024 yi $,150 (ezilinganayo) okanye ii-$1,300 (ikhaya).
  • [[NTL:0] Ixesha lokungena neZindululo: ingeniso efunyenweyo kunyaka osemva (ukuba irhafu ilindeleke ukuba ihlale ifana okanye ihambe) kwaye ikhawuleze iintengiso zexabiso (umz., irhafu yempahla yangaphambi okanye iminikelo yoncedo) xa kuyingenelo.
  • [[NTL:0] Isakhiwo sobunyani saBeni bamashishini: Ukukhetha phakathi kweC-khorp, i-S-corp, okanye i-LLC kungachaphazela ngokuphawulekayo irhafu, irhafu yokuziqesha, kunye nokungaxhomekeki kwezincopho. Ukuqwalasela i-CPA okanye igqwetha lerhafu kuyanconyelwa.

Isiphelo

Ukuqonda iindidi ezahlukeneyo zezibopho zerhafu kubalulekile kuye nabani na olawula imali yakhe okanye yeshishini. Ukusuka kwingeniso nakwezorhwebo ukuya kwimfuno yempahla, ingeniso yeshishini, ingeniso yeshishini, ingeniso yamashishini, ingeniso yemali, irhafu, kunye nerhafu ehlawulwayo, iqela ngalinye linemithetho eyahlukeneyo, amanqanaba, kunye namathuba afanelekileyo. Ngokuhlala wazi ngeemfuno ezithengiweyo, iintengiso kunye neemali, kunye nokuceba kusengaphambili, abahlawuleli berhafuthentiswa banokuwunciphisa umthwalo wabo, baphephe izigwebo, baze benze izigqibo zemali ezifanelekileyo. Umthetho werhafuthelo usoloko unyusa inkcitho yakho kunye nogciso olufanelekileyo luzinyo olufanelekileyo. Ukuzimela ngolwazi olu, uyakwazi ukufikelela ngexesha le rhafuthelo nokuqinisekisa ukuthobela kwakho ngomthetho ngoxa ulungelenelisa inzuzo yemali.