Ukuhlaziywa kwerhafu yerhafu sesinye sezona zixhobo zinamandla ezikhoyo zokunciphisa irhafu yakho yonke. Ngokunciphisa ingeniso ehlawulwayo, ukuhlaziywa kwerhafu, kunciphisa ngokuthe ngqo inani lengeniso ephantsi kwerhafu, kusenokukulondoloza amawaka eerandi unyaka ngamnye. Noko ke, ukuhamba ngeenqwelo-moya zentengiso kusenokuba luntsokothile, ngemithetho emininzi, imida, kunye nokhetho olwahlukileyo ngokwemeko yomhlawuli werhafu. Oku kukunika ukujonga ngokunzulu, ngokusemthethweni indlela umsebenzi othelekisa ngayo, onokuthi, kunye nezindlela ezifanelekileyo zokunyusa imali yakho. Ukuba ungumqeshwa werhafu, umnikazi wemali, okanye umnini weshishini omncinane, uyakwazi ukukunceda ngentembelo kwaye ugcine imali yakho eninzi.

Ziyintoni Irhafu Ezifundiswayo Yaye Zisebenza Njani?

Isihlaziyo serhafu yindleko ongayithabatha kwingeniso yakho yonke phambi kokubala irhafu oyityala. Okubalulekileyo, izincopho zinciphisa ingeniso yakho ehlawulwayo (AGI) okanye ingeniso yakho [ ehlawulekayo, kuxhomekeke kuhlobo lwentlawulo. Ukunciphisa irhafu yakho, irhafu encinane oyihlawulayo ngesantya sakho somgangatho osezantsi. Umzekelo, ukuba ukwizibeko- 22% zerhafu kwaye ufuna imali ehhofini engu-R2, ugcina ii-R220, ugcina ii-R220 kwirhafu.

Kubalulekile ukwahlula ii-asethi kwityala lerhafu. Ityala linciphisa ngokuthe ngqo isixa serhafu onayo nge-dola, lo gama isinyusi sinciphisa kuphela ingeniso ehlawulwayo. Amatyala axabiseke kakhulu, kodwa athelekisa imali eninzi kakhulu kwaye angabhatalwa phantse ngumhlawuli werhafu ngamnye.

Iinkqubo zemfundo ziwela kwiindidi ezintathu eziphambili:

  • [[UMTL: 0] uhlaziyo olusezantsi: Imali ethatyathiweyo ababuthi berhafu abaninzi abanokuyifaka ngaphandle kokuyifaka.
  • izinyusi eziqingqiweyo: iinkcitho ezikhethekileyo ozidwelise kwiShedyuli A ukuba ziphelele ngaphezulu kwencopho eziqhelekileyo.
  • [[UMTL:0] uhlaziyo olungaphezulu lomgca: lukwabizwa lulungiso kwingeniso, ezi zithatyathwa kwingeniso egqithisileyo ukufika e-AGI, kwaye ungazibiza nokuba umbanisa na.

Ulungiso olusezantsi: Ukhetho olulula

Uhlaziyo olusemgangathweni yeyona ndlela ilula yokunciphisa ingeniso yakho ehlawulwayo. Umlinganiselo uxhomekeke kwimeko yakho yokubeka irhafu kwaye uhlengahlengiselwa ukunyuka kwamaxabiso. Kunyaka wama-2024, uhlaziyo oluqhelekileyo lwerhafu luyi:

  • izilawuli zefayile ezizimeleyo: R4 600
  • Idityanisiwe ngokwelungu:[[FLT] R2,200
  • Iinguqu zendlu: R2,900
  • [[UMTL:0] Ifashoni enikezelwe ngokwahlukeneyo: R1 600

Ngonyaka wama-2025, ezi ntlawulo zithenjiwe ukuba zinyuke kancinane ngenxa yohlengahlengiso lokwehla kwexabiso. Ukuhlaziywa okusezantsi kuyingenelo ngokukodwa kubaqeshi berhafu abangenazo iindleko ezininzi ezinokuhlawulelwa, ezifana neerente ezingenamdla wendlu okanye abantu abanexabiso eliphantsi lezamayeza. Ukuthatha intengiso ezisesikweni kunciphisa irhafu yakho kuba akufuni kuhlolwa zonke iindleko ezinokwenzeka. Ngoko, ukuba zonke iindleko zakho ezivumelekileyo zigqitha kwintengo ezifanelekileyo, kufuneka uthengise izinto ezithenjiswe kwixabiso eliqhelekileyo, endaweni yoko.

Phawula ukuba abanye abahlawuleli abafaneleki ukuba bathengwe ngokupheleleyo, njengabo banokubizwa njengabaxhomekeke ekubuyeni komnye umntu, okanye abantu abatshatileyo abahlala ngokwahlukileyo xa bethelekisa.

Iingcebiso ezicacisiweyo: Ukuqhekeza iinkcukacha

Ukwenziwa kwento kukuvumela ukuba ufune iindleko ezithile, ezingadibanisa kwincopho enkulu kunexabiso elisezantsi. Ukufaka, ucwangcisa iShedyuli A nge fomu yakho 1040. Iindidi eziqhelekileyo zonyuso lwento ziquka:

Inkcitho Yezonyango Neendleko Zamazinyo

Uyakwazi ukuphelisa iindleko zonyango ezingasetyenziswanga namazinyo ezingaphaya kwe7,5% yengeniso yakho elungelelanisiweyo. Iindleko ezifanelekileyo ziquka ukutyelelwa ngugqirha, unyango, ukuhlala ezibhedlele, unyango lwamazinyo, kunye neendleko ezithile zexesha elide. Ngo-2024, umlinganiselo wemali e-7,5% usisigxina (ngenxa yeSixhosa neSiteko soMsebenzi). Umzekelo, ukuba i-AGI yakho ingu-R30,000, kuphela iindleko zonyango ezingaphezulu kwama-$6 000 ziyarhoxiwa.

Irhafu yelizwe neyasekuhlaleni (SALT)

Ungayisusa irhafu yengeniso okanye irhafu karhulumente, kunye nerhafu yempahla. Noko ke, isihlalo serhafu sorhulumente nerhafu yasekuhlaleni sitsalelwe i-$5 000 (R350) yemali ebhanki egatyiweyo yomtshato). Le kapu isebenza kuyo yonke irhafu karhulumente neyommandla idibene, kuquka irhafu yempahla kunye nerhafu okanye irhafu yentengiso. Abahlawula irhafu kumaphondo aphezulu njengeKhalifoniya, New York, neNew Jersey basoloko bevakalelwa ngokuqatha kakhulu. Qaphela ukuba awunakuyihlisa irhafuthezo yerhafu yerhafu yerhafu, kunye nokungamela ukurhoxisa irhafu.

Ikhaya Elinemidla Emnandi

Inzala ehlawulelwe kwityala lendlu esetyenziselwa ukuthenga, ukwakha, okanye ukuphucula indlu yakho yokuqala okanye yesibini ayisebenzi, iphantsi kwemiqathango. Inzala yendlu yowiso-mthetho eyathatyathwa emva koDisemba 15, 2017, ungasusa inzala efikelela ku-R350 000 ekwaneleni kwetyala lendlu lokuthenga imali ebhajelwayo (R350 000 (ukuze itshate). Kwizindlu zabazali abadala (ngaphambi kwalo mhla), umlinganiselo unokuba ngu-R379,000. Iingongoma ezihlawulwayo zinokuhlawulwa kubomi bemali ebolekiweyo.

Iminikelo Yokubonelela Ngezibonelelo

Iminikelo yezemali kwimibutho efanelekayo enikela ngemali. Ungasusa iminikelo yemali, impahla, kwanemali ewebhusayithi eqhutyelwa umsebenzi wokunceda abantu. Ngo-2024, iminikelo yemali kwimibutho yoluntu ilinganiselwe kuma-60% ee-AGI, ngelixa iminikelo yempahla inemida ephantsi. Qiniseka ukuba ufumane isaziso esibhaliweyo kubonelelo-mali-mali enikelwayo malunga nayo nayiphi na iminikelo engama-R350 okanye ngaphezulu. Qaphela ukuba ilungiselelo lokwexeshana livumela ukuhlawulwa kwemali yoncedo ngaphandle kokunikela (kufumana ii-$300 kwifayile ezingooomntu omnye, R360) eziphelelwe yiminyaka esemva kowama-20222, ngoko ke kufuneka unikele ukuze ufumane imali yokubonelela iminikelo yokubonelela uncedo

Ezinye iiDeducation eziCacisiweyo

  • I- Ilahleko kunye nokuLahleka komva: Kuphela ukuba zinokwenzeka kwindawo ebhengezwe ngokwemeko yentlekele, kwaye kuphela kumlinganiselo ongaphezulu kwe 10% yeAGI yakho.
  • Ukulahlekelwa kokgemfa: kufikelele kwixabiso lokuphumelela kokungcakaza okuxelwe njengengeniso.
  • Iindleko zomsebenzi oxhotyisiweyo: kubaqeshwa abaninzi W-2, abasasebenzi emva koMthetho weTax Cuts ne Jobs (2025). Noko ke, iindidi ezithile ezifana neMikhosi Exhotyisiweyo zinokuhamba, ukwenza ubugcisa, kunye norhulumente wenkcitho okanye amagosa karhulumente ongingqi zisenokufaneleka.

Iingcebiso ezingentla-kumgca (AmaAdjustments ekufikeni)

Kubalulekile ukuthelekisa okungaphezulu komgca wentlawulo kuba ungathi nokuba uthatha uhlaziyo olusezantsi. Zinciphisa ngqo i-AGI yakho, engakwenza ufanelekele ezinye iinzuzo zerhafu eziye zaphelelwa kumgangatho wengeniso ephezulu. Eziqheleke ngaphezulu kwentengiso yomgca ziquka:

Iindleko Zokufundisa

K-12 abafundisi-bafundisi-bafundisi, abaqeqeshi, abacebisi, kunye nezincedisi banganciphisa unyuko olufikelela kwii-$300 (ilungele ukunyuka kwamaxabiso; ngo-2024 ngu-R2 300, kunye no-2025 ungabona ulwando oluncinane) kwizinto zeklasi ezingangeni manzi. Ukuba omabini amaqabane afanele abafundisi, umlinganiselo ngu-R3 500.

Umfundi Unomdla

Unokuhlisa ingeniso efikelela kwii-R2,500 zemali ebolekiweyo yabafundi abafanelekayo. Ukuhlaziywa kwemali ehlawulwayo kuqalisa ukuphelelwa xa i-AGI yakho ingaphezulu kwee-R3 000 (R34 000) ngonyaka wama-2024. Ithe yaphela i-$95 000 (ilungu le-$1925 000).

Iminikelo ye-IRA

Ukuba unikela kwi-IRA yesithethe, uyakwazi ukuphelisa igalelo ngokuxhomekeke kwingeniso yakho nokuba wena okanye iqabane lakho ninocwangciso lomhlala-phantsi emsebenzini. Ngo-2024, umlinganiselo womnikelo ngu-R2 000 (R4 000) ukuba uneminyaka engama-50 okanye ngaphezulu). Icandelo lokungagqibeki lisuka ku-$777 000 ukuya ku-R37 000 kumaziko athengiselwa umsebenzi, kunye ne-$23,000 ukuya ku-R3 000 (R1 000) kubasebenzi abadibanisi befayile abadityanisiweyo apho iqabane linecebo khona.

Iminikelo Yokusindisa Impilo (HSA)

Ukuba unecebo eliphezulu lezempilo (HDHP), iminikelo kwiHSA ayisebenziseki. Ngo-2024, umda ngu-R2,150 wokuzibophelela kwaye u-R9,300 wokunikezela intsapho. Iminikelo eyongezelelekileyo yokubamba ivumelekile kwabo baneminyaka engama-55 ubudala nangaphezulu. I-HSA iminikelo nayo iyahlawulelwa irhafu xa ikhutshwe kwinkcitho yezamayeza.

I-inshorensi yempilo elungiselelwe bona kunye nokuthatha umhlala-phantsi

Abantu abaziziqeshileyo bangayihlutha imali ye-inshorensi yempilo yabo, yamaqabane abo, nabaxhomekeke kwabo. Bangakwafak' isandla kwi-SEP IRAS okanye i-solo 401(k) kunye nentlawulo yemirhumo. Ezi zincopho zithatyathwa ngaphezulu komgca.

Izindululo zoshishino zabantu abaziziququzeleli

Ukuba uqhuba ishishini njengelodwa elingumbuthi, ikontraka ezimeleyo, okanye ilungu elinye le-LLC, ungasusa iindleko eziqhelekileyo neziyimfuneko ezifunyenweyo kwishishini. Izincopho ezingundoqo ziquka:

  • Uthutho lwe-Ofisi yasekhaya: Ukuba usebenzisa inxalenye yekhaya lakho rhoqo kwaye kuphela kwishishini, ungasusa inxalenye yerente yakho okanye inzala yendlu, izinto eziluncedo, i-inshorensi, kunye nogcino. Sebenzisa indlela elula (ukuya kutsho kwi3 300 yeenyawo kwisikwere se-5,5 ngenyawo) okanye inkqubo eqhelekileyo esekelwe kwiindleko zokwenene.
  • [[NKQUBO:0] Inkcitho yeVehicle: Ungasusa iindleko zezithuthi ezinxulumene noshishino usebenzisa iqondo eliqhelekileyo lemayile (65,5 yeesenti nge-2024) okanye iindleko zokwenene njengegesi, ukulungiswa, kunye nokwehla kwexabiso lexabiso lesantya.
  • [[UMTL: 0] Izixhobo neziphiwo: iikhompyutha, isoftware, ifanitshala yeofisi, kunye nezinto ezifumanekayo ziphelelwe ngokupheleleyo ukuba zisetyenziswa kwishishini. Kwizinto ezibiza imali eninzi, ungafuna ukuzisusa emva kwexesha.
  • Travel, Isidlo, kunye nokuzonwabisa: Uhambo lweshishini (inqwelo-moya, indawo yokuhlala) lungasetyenziswa ngokupheleleyo. Isidlo nabaxhasi okanye izinxulumani zeshishini zingu 50%% ekhutshiweyo. Ukuzonwabisa akusasebenzi ukususela ngo-2018.
  • I-inshorensi yeshishini kunye neMirhumo yomhlala-phantsi: ye-inshorensi yetyala, i-inshorensi yempilo (njengoko kukhankanywe ngasentla), kunye neminikelo kwi-SEP IRAS okanye kwi-solo 401(k).

Abantu abaziqeshileyo kufuneka bagcine iingxelo ezibunono baze bacinge ngokusebenza nogqirha werhafu ukuqinisekisa ukuba bafumana zonke iincopho ezifanelekileyo baze bathobele imithetho ye-IRS.

Ubuchule bokwandisa iiDeducations zakho

Ukucwangcisa kwangaphambili kungandisa ngokuphawulekayo iincopho ozithelekisayo. Nanga amanye amaqhinga aqinisekisiweyo:

Iingcebiso ze-Deducation

Ekubeni unyuso olusezantsi luphezulu emva kwe-TCJA, abahlawuleli abaninzi bakufumanisa kunzima ukugqitha umqobo wokubeka into ethile. Enye indlela kukuqokelela iminikelo yoncedo yeminyaka emibini kunyaka omnye kwaye uthathe incopho ezisezantsi komnye unyaka. Umzekelo, ungenza iminikelo emikhulu kwiminyaka engaqhelekanga kwaye akukho nto kwiminyaka elinganayo. Oku kungakuvumela ukuba ufake izinto kunyaka ophakathi kwaye uqhubeke ugcina intelekelelo elula komnye unyaka.

Ukuchitha Ixesha Leendleko Zonyango

Ukuba ulindele ukuba ujonge ukuba kuza kubakho iindleko eziphezulu zezonyango zama ukucwangcisa iinkqubo zokukhetha okanye umsebenzi omkhulu wamazinyo ngonyaka omnye ukugqitha kumda wesi-7.5% AGI. Ngokufanayo, ungathenga amayeza athengiweyo okanye iilensi zoqhagamshelwano ukuze wandise umthamo.

Iminikelo Yokwenza Umhlala - phantsi Owandisiweyo

Igalelo kwi-IRA yesithethe, i-SEP IRA, okanye i-401 (k) inciphisa ingeniso yakho ehlawulwa yi-dolar nge-dolar. Nokuba ugqunywe sisicwangciso semisebenzi, ungawufanelekela umxhesho ohlawulwayo we-IRA ukuba ingeniso yakho ingaphantsi kwemida yedatimethi.

Sebenzisa Ii-akhawunti Zokusindisa Impilo

Njengoko iHS inika iinzuzo ezithathu zerhafu: iminikelo ifumaneka ngokunexabiso, ingeniso ikhula ingenarhafu, kwaye iindleko zokurhoxa kwirhafu zezonyango azikho rhafu. Nciphisa nge HSA yakho nyaka ngamnye ukunciphisa iAGI yakho kwaye wakhe ingxowa-mali yezonyango enexabiso eliphantsi lerhafu.

Inkcitho yeSebe

Kubantu abatyekele ngokugqithisileyo, ukwenza ingxowa-mali yomnikeli ikuvumela ukuba unikele ngemali enkulu yentlama ngonyaka omnye, ufumane isincopho esikhawulezileyo, uze emva koko usabele imali kwimibutho yabaluleki ngexesha elifanelekileyo. Le yinkqubo yokuqokelela izinto.

Iimpazamo Neempazamo Eziqhelekileyo

Kwanerhafu ezinamava zingenza iimpazamo ezinciphisa uhlaziyo lwazo okanye uphicotho-zincwadi. Phepha ezi nyathelo ziqhelekileyo:

  • Ukunyusela unyuso olusezantsi xa kufuneka unike: Qhuba amanani nyaka ngamnye ngenxa yokuba imeko yakho isenokutshintsha. Umzekelo, ukuba uhlawule iincopho zendlu okanye uneendleko ezinkulu zezamayeza, ukunikezela kunganceda kakhulu.
  • [[NTLA] Imali ehlaziyiweyo ngaphezulu kwe-line--linu-line: Abaninzi abahlawuleli bangazihoyi iindleko zomfundisi, inzala yomfundi, okanye iminikelo yeHSA kuba bengaqondi ukuba ziinguqu kwingeniso.
  • Ngaphaya kwemirhumo enika ingxelo yeminikelo yoncedo: Ufuna isaziso esibhaliweyo ngalo naluphi na umnikelo omnye wama-$50 okanye ngaphezulu. Kwizinto ezingeyo-cash ngaphezu kwe-R1, iFom 8283 iyafuneka. Gcina iirekhodi zebhanki kunye nee-lisithi.
  • [[UMTL:0] Ukukhupha i-SALT cap: Musa ukuzama ukuphelisa irhafu engaphezulu kwe-10 000 kurhulumente nakwirhafu yasekuhlaleni. I-IRS iza kuphelisa okugqithisileyo.
  • [[UMTL:0] Inkcitho yobuqu neyoshishino: Kuphela iindleko zoshishino ezisebenzayo azikho. Ukuba usebenzisa imoto okanye umnxeba wakho kuzo zombini, ukwandisa ipesenti esetyenziselwa ishishini.
  • [[FLT: 0] Ukufutshaniswa kwifayile ngexesha: Ungafaka ulwandiso, kodwa izincopho kufuneka zijongwe jikelele kwigophelo elibekwe ngexesha elifanelekileyo (kuquka ulwandiso).

Amatyala: Umahluko ongundoqo

Ngoxa izincopho zinciphisa irhafu ehlawulwa yirhafu, amatyala anciphisa irhafu oyityala. Umzekelo, ityala lerhafu lemveli elingumntwana lixabisa ii-$2,000 (ii-R2 000) ngomntwana ngamnye kwaye linciphisa imali yakho yerhafu yerhafu nge-dolar-dar. Irhafu ayixabisekanga kakhulu kodwa ikhona kakhulu. Kwezinye iimeko, ungakufanelekela ukuba zombini. Umzekelo, ukuba unikela kwi-akhawunti yomhlala phantsi, ufumana uthelekelelo lomnikelo, kwaye ungakwafanelekela ityala leSalger’s Credit (ityala elingahlawulelwanga imali) ukuba ifumaneka kakhulu. Ukuqonda ingeniso yakho incinane ngokwaneleyo.

Umthetho Werhafu Wakutshanje Uguqula Ulawulo

UMthetho weNtloko noMsebenzi ka-2017 wenza utshintsho olukhawulezileyo olusebenza kakhulu kunyaka wama-2025. Ulungiselelo olubalulekileyo oluchaphazela iincopho

  • Unyuso olusemgangathweni (malunga namanqanaba aphindwe kabini ngaphambi kweTCJA).
  • ICANDELO le-asethi ye-R3 000.
  • Umlinganiselo wemali ehlayo yenzala ehlawulwayo wahla waya kuma-R350 000 ngenxa yemali-mboleko entsha.
  • Iindleko zabasebenzi ezingakhuselwanga (abasebenzi beW-2) zarhoxa kunyaka wama-2025.
  • Ukukhulula kobuqu nokuxhomekeka kuxhonywa (kwakungama-$4,050 kumntu ngamnye ngaphambi kweTCJA).
  • Ukwanda kwerhafu yabantwana (ngoku eyi - R2 000 umntwana ngamnye, enomda ophezulu).
  • Ukuhlawuliswa kwexabiso lokutya okungeyonto

Amaninzi ala malungiselelo amiselwe ukuba aphele emva konyaka wama-2025 ngaphandle kokuba iKhomishini ithatha inyathelo lokwandiswa kwawo. Abahlawuli berhafu kufuneka bahlale benolwazi ngeenguqu ezinokuba negalelo kwizigqibo zokuceba.

Isiphelo

Ukuhlaziywa kwerhafu kuyinxalenye esisiseko yendlela yerhafu yesandi. Ngokuqonda umahluko phakathi komgangatho, iintelekiso ezibekwe phantsi, kunye nangaphezulu komgca othe ngqo, nangokusebenzisa ubuchule bokucwangcisa obufana nokuqokelela kunye nokwandisa iminikelo yomhlala-phantsi, ungahlisa irhafu yakho minyaka le. Gcina iingxelo ezichanekileyo, uhlola ubume bakho bokuqokelela kunye nezincopho minyaka lerhafu, kwaye uqwalasele ukudibana nogqirha werhafu yerhafu. Ukuze ufumane iinkcukacha ezithe ngqo, jongana nephepha elithe kratya lerhafu [[FLT:] [FLD]], , [FLT], [FLT:], [17] ukwandisa irhafuzelo, okanye [FLT] irhafutheze ingeniso eninzi.