Zvinonyanya kukosha Mazano Okubhadhara MaPiro Okutanga uye Kurasikirwa
Chii Chinonzi Capital Asset?
Imari yemari inoshandiswa muzvikwereti zvakadai sematokari, mutero wemari, zvibvumirano, zvivako, zvigadzirwa zvemidziyo, mari, unyanzvi hwakanaka, nezvimwe zvekuunganidza.
Kana iyo majeti efa inotengeswa, kana iwe wekutsvaga iwe uine kuwedzerwa kana kuderera kwekukosha, iwe unoteresa pane kuchinja kwekukosha kwea assets. Kuita zvekutsvaga kunogonawo kubhadhara mari muhuwandu hwekufarira , zvikwereti , zvikwereti, uye zvemari. Mari inogadzirwa nemari inotengesa inobhadhara sezvo mari inogadzirwa.
Chii Chinotarisirwa Nheyo?
Mari yebhadharo ndiwo mutengo wepakutanga munhu anobhadhara mari yefaji. Nheyo dzekutengesa dzinosanganisira mutengo wokutenga uye chero ipi zvayo inoshandiswa kutenga mari (yakadai semakomisheni akabhadhara kune vatengesi).
Mune zvimwe zviitiko, mari yekubhadhara mari inoshandiswa inofanira kuchinjwa kana kuti pasi kuti iratidze mari yaro yechokwadi kune zvinangwa zvemitero. Chikonzero chekugadziriswa chinotarwa nekutanga nemari yepakutanga yebhadharo, uye zvino kugadzirisa zvinowedzera kana kuderedza chikonzero.
Semuenzaniso, Steven naMaria vakatenga imba muna 1986 kwe $ 100,000. Mumakore ose aya, vakatsiva denga, vakaisa mhepo itsva, uye vakaita zvimwe zvinhu zvakasiyana-siyana.
Mari yezvivandudziro izvi inowedzera hwaro hwavo mumba. Kwemakore mashomanana, vakashanda kunze kweimba. Kuderedzwa kwekuderera kwavakaita kwemakore iwayo kunoderedza zvidzidzo zvavo.
Nokuda kwehutungamiri hwakadzama pamusoro pekugadzirisa nekugadzirisa maitiro, ona:
- Basis of Assets (Publication 551),
- Chitsauko 4 cheInvestment Revenue and Expenses (Publication 550), uye
- Basis uye Chikamu chekuchengetedza zvinyorwa zveMirayiridzo yeChirongwa D.
Mutero weKubata Gains
Iko mari yakawanda inobhadharwa inotaridzika inobva kune rudzii rwemari inowanikwa iwe uye nguva yakareba sei iwe wakatora iyo yefa.
Mhando dzeMari Asset
Iko kune mitero inokosha yemitero iyo inoshandiswa kune kutengeswa kwezvikwata zvekutengeserana, zvisingakoshi zveimba, uye mabhizimisi maduku.
Yenguva yakareba masimiro ekugadziriswa ematareji anokweretwa pane imwe nzvimbo 28%. Kushandiswa kwemazuva mashomanana muzvikwata zvinokonzerwa nekambani kwenguva pfupi inowanikwa mubhadharo emitero yako yemari inowanikwa. Collectibles vanosanganisira zvinhu zvinotevera:
- matampu,
- mari,
- nhumbi dzinokosha,
- anokosha,
- rare rugs,
- antiques,
- doro, uye
- unyanzvi hwakanaka.
Mamwe emari yemidziyo anokosha uye bullion, zvisinei, inofungidzirwa kuti inowanzochengetwa mari uye haifaniri kutaridzirwa pamatare ehurumende pasi peInternal Revenue Code Chikamu 408 (m) (3). Onawo, Publication 17, Your Federal Income Tax , Chitsauko 16.
Imba chaiyo iyo yakaderedzwa inotarisana nekodzero yekudzidzira kutora mutero. Imwe yepamusoro ye 25% yemutero inoshandiswa kune yehuwandu hwekuwana iyo inobatana nekuderera kwekuderedza zvakadzingwa kana kuti zvingave zvakatorwa pane imwe nzvimbo. Zvasara zvepfuma zvichabhadharwa pamitero yemitero yakatarwa kana kuti nguva yakareba yekubhadhara mitero, zvichienderana nekugara kwenguva yakaitwa sei.
Kuti uwane mamwe mashoko pamusoro pekuderera kwekuwedzerwa, tarisa ku Publication 544, Sales and Other Dispositions of Assets, Chitsauko 3, chikamu cheDhegrreciation Recapture.
Kubudirira kwemari uye kurasikirwa pamabhizimisi maduku kunogona kukodzera kusarudzwa mutero. Kunyanya, iyi kubhadhara mitero kunoshanda kumabhizimisi mashoma akarongerwa seC-corporations. Mipiro inogona kunge yakabviswa zvishoma kana zvizere kubva pamutero pasi peInternal Revenue Code chikamu 1202 kana kambani yacho yaive nemari yakakwana ye $ 50 mamiriyoni kana kudarika apo sengo yakabudiswa. Kurasikirwa padiki C-corporation stock inogona kurapwa semari inowanzosara kusvika kune $ 50,000 pagore pasi pechitsauko 1244 kana kambani yacho yaive yakabhadharwa-inosvika $ 1 mamiriyoni kana pasi. Vashandi vemabhizimisi mashomanana vanogona kukumbira kuti makambani anzwisise maitiro avo seanokodzera pasi peChechi 1202, Chikamu 1244, kana zvose zviri zviviri, panguva iyo ivo vanoita mari mukambani.
Kuti uwane mamwe mashoko pamusoro pezvikamu zviviri zvezvikwata zvebhizimisi maduku, tarisa kuPublication 550, Investment Revenue and Expenses , chitsauko 4, kunyanya chikamu cheZvipo paZvikodzero ZveBusiness Small Stock.
Zvinhu zvakagadziriswa zvinoshandiswa mubhizimusi rako zvinotarirwa sezvinowanikwa. Bhizinesi rezvemabhizimisi dzinosanganisira fenicha, zvigadzirwa, nemichina inoshandiswa mune bhizinesi. Mienzaniso inosanganisira makombiyuta, madheski, zvigaro, uye photocopiers. Zviwanikwa zvinowanikwa zvinoratidzwa paFiri IRS 4797 . Tarisa kuPublication 544, Sales and Other Dispositions of Assets kuti uwane mamwe mashoko nezvekutengesa mabhizimusi.
Capital Gains Kubata Nguva: Nguva Yenguva Yfupi & Pfupi Pfupi
Nguva yekubata nguva inotarisa kuti munhu ave nemakore akawanda sei.
Nguva yekubata inotanga zuva rinotevera munhu anotenga kushandiswa kusvikira zuva iro munhu akatengesa kukohwa. I IRS inoti, " Kuti uone kuti wakaita sei kuti iwe uwane pfuma yako, tanga kuverenga musi wakatevera zuva rawakatenga iyo pfuma.Zvino iwe wakarasikirwa neimba yacho chikamu chekubata kwako nguva. " (Publication 550; Mhiridzo Yekutonga 70-598.)
Pamusoro pezvinangwa zvemitero, isu tinotora zvikwereti zvitsva mukunonoka kwenguva pfupi uye kwenguva refu.
Iko nguva shomanana kubata ndeyegore rimwe kana zvishoma . Nenguva pfupi inowanikwa mari inobhadharwa pamutero usingabhadharwi wemari, iyo inobva kubva pa10 kusvika ku39.6% mugore ra2016 .
Iyo nguva refu yekubata nguva inopfuura kwegore rimwe chete . Iko nguva yakareba inowanikwa mubhadharo inobhadharwa pamitambo yakareba yemari inowanikwa, iyo inowanzotadza kudarika mitero inowanikwa mutero. Iyo yakareba kwenguva yakawanda inowanikwa mutero wepamusoro inenge zero yezana, 15%, kana 20%, zvichienderana nekamuri yemutero bhati.
- 0% inoshanda kune nguva yakareba yekuwana uye chikamu chemaripo kana munhu ari mu10% uye 15% mabheji emitero,
- 15% inoshanda kune nguva yakareba yekuwana uye chikamu chemari kana munhu ari 25%, 28%, 33%, kana 35% mabheji emitero, uye
- 20% inoshanda kune nguva yakareba yekuwana uye chikamu chemaripo kana munhu ari mu 39.6% mutero bhati.
Capital Gains Tax Rates
| Kana bhakiti yako yemutero ichiti: | Ipapo zvishoma zvishoma zvinowanikwa pa: | Uye kubudirira kwenguva yakareba kunotariswa pa: |
| 10% | 10% | 0% |
| 15% | 15% | 0% |
| 25% | 25% | 15% |
| 28% | 28% | 15% |
| 33% | 33% | 15% |
| 35% | 35% | 15% |
| 39.6% | 39.6% | 20% |
| Kunze kwezvinhu zvinotevera zvezvinhu: | ||
| Collectibles | Inowanzobhadharwa mutero | 28% |
| Kuora mwoyo kunowedzera zvakare | Inowanzobhadharwa mutero | 25% |
| Akafanirwa nebhizimisi shoma | Inowanzobhadharwa mutero | 28% mushure mokusunungurwa |
Uyezve, vateresi vanokwereta zvikuru vanogona kunge vane 3.8% vasina kuwana mari yeMedare yemari inowanikwa kune imwe nyika inowanikwa uye mamwe emari yekutsvaga mari. Nokudaro iyo yakanyanya mitero yepamusoro inogona kushandiswa kune mari inowanikwa mari inowanikwa ndeye 39.6 + 3.8 = 43.4% pane zvishoma zvishoma zvinowanikwa mutero pamatunhu akafanana kana 23,8% (20% + 3.8%) munguva yakareba.
Urongwa hwokubhadhara mutero kuvashambadziri hunotarisa kurerutsa kutengeswa kwemari inobhadhara kusvikira iwe uchikwanise kubhadharwa kwenguva refu inowanikwa mubhadharo mutero.
Kuchengetedza Mareji Okutsvaga
Vashandi vanofanirwa kuchengetedza zvinyorwa zvavo zvose. Idzi ruzivo rwakakosha pakuverenga huwandu hwekuwana mari yaunayo. Iwe unofanirwa kuziva zvawakazvitenga, zvakadini iwe waiisa mari, mari yako yekubhadhara uye makomisheni, uye pawakatenga iyo yekutsvaga. Iwe unofanirawo kuziva zuva rekutengeswa kwekutsvaga kwako, mari yakawandisa kubva kutengeswa, uye chero mari yaunenge wabhadhara kutengesa.
Unogona kushandisa shanduro yepamusoro kana purogiramu yemari yega yega kuti uchengetedze ruzivo urwu. Mapurogiramu ehupfumi ehumwe anogona kupa zvikwereti zvakasimba zvekutsvaga mari kune chesafurasi. Muchengeti wako anogonawo kunge ane zvigadzirwa zvekutsvaga mari yekutengesa, mararamiro, uye kurasikirwa. Iko kunewo huwandu hwekutsvaga rekuchengetwa kwekombiyuta software, zvakadai seGainsKeeper.
Iwe unofanirwa zvakare kuchengetedza chero mhinduro uye kushandiswa kwekutengeswa sezvinyorwa zvekuchengetedza. Mishumo yegore negore kubva kumutengi wako inobatsira zvikuru, uye idzi dzinofanira kuchengetwa pamwechete nemamwe magwaro ane chokuita nemitero. Kutsigiswa kwekutengeserana uye mitsva yekuwana / kurasikirwa kuchauya zvakanaka pakunongedzera mutero wako wekudzokera.
Federal Federal Forms Relating to Capital Gains
Kuwana mari inoshandiswa kunoshandiswa uchishandisa Purogiramu D uye Fomu 8949. Vateresi vangave vachida kushandisa Shanduro Yakakodzera uye Capital Gain Tax Worksheet, iri papeji 44 yeMirayiridzo yeFomu 1040 , paunenge uchiverenga yakaenzana yemutero wemari yemutero.
Zvose zvinoshandiswa pamusoro pemabhizimisi emunhu zvakanyorwa paFomu 8949, uye zvikamu zveFomu 8949 zvino zvichinyorwa muchidimbu pane Purogiramu D, ndokuzoendeswa kuFomendi 1040. Fomu 8949 yakarongedzwa yakafanana sepaspiritsi, ine ruzivo rune ruzivo pamusoro pekutsvaga kwega kwega watakatengesa panguva yegore. Kuwana mari kana kurasikirwa kunorondedzerwa pamutambo mumwe nomumwe. Zvadaro zviwanikwa zvako zvose kana kurasikirwa zvakagadziriswa. Iwe uchava neve net net kana kuti kurasikirwa netsika kubva pamabasa ako ose. Pane mitemo yakakosha yekurasikirwa kwemari, yakadai sekuperevedza kwegore negore pamusoro pekurasikirwa kukuru uye Kushambidza Mitemo .