Nzira yekushandisa mabheji emitero mubasa rako rokurayira.
Iyo inoshandiswa mutero inoshandiswa chete inoshandiswa chete pamutengo wemutero unowanikwa (mari yaunotora mushure mekuda kwako kana kuti yakagadziriswa uye yakasunungurwa inoshandiswa) iyo inowanikwa mune imwechete kana yakaroorana. Semuenzaniso, kana mari yako inotengesa iri $ 92,000 uye iwe usina kuroora, tarira ndiyo inotora mutero wako muna 2017:
Iko 2017 Mabhokero emitero Anoshanda Sevanhu Vasina
- Mari yekutanga 9,325 inobhadharwa pa 10%, saka iwe unobhadhara $ 932.50 pachiyero ichocho
- Inotevera $ 28,625 inobhadharwa pa15% saka iwe unobhadhara $ 4,293.75 pane chikamu ichocho
- Imwe $ 53,950 inotevera inobhadharwa pa 25% kuitira kuti iwe ubhadhara $ 13,487.50
- Uye iyo $ 100 yekupedzisira inotengesa pa 28% kuitira kuti iwe ubhadhe $ 28
- Mitero yose yemitero yaifanira kubhadhara yaizova $ 18,741.75
Mune mamiriro ezvinhu, iwe unenge uri pa 28% marginal rate, asi cherechedza chete $ 850 yemari yako inobhadharwa pamutengo iwoyo. Nhamba yako yakabhadhara (mitero inobhadharwa yakabatanidzwa nemari inotengeswa) yaizove inenge 20.4%.
Iko 2017 Mabhokero emitero Kushandira Vakaroorana Vanowedzera Jointly
Kana iwe wakaroorana uye mari yako inotengesa inodarika $ 92,000, hezvino ndiyo iyo mutero inorongwa:
- Mari yekutanga 18,650 inobhadharwa pa 10%, saka iwe unobhadhara $ 1,865 pachiyero ichocho
- Inotevera $ 57,250 inobhadharwa pa15%, saka iwe unobhadhara $ 8,587.50 pachikamu ichocho
- Icho chinosiya $ 16,100 yemari inotengesa, iyo ichabhadharwa pa25%, saka iwe unobhadhara $ 4 025 pane chikamu ichocho.
- Mitero yose yemitero yaizopiwa yaizova $ 14,477.50.
Mumamiriro ezvinhu aya, iwe unenge uri pa25% marginal rate, asi cherechedza chete $ 16,100 yemari yako inobhadharwa pamutengo iwoyo.
Iko yako inobhadhara mutero inenge iri 15.7%.
Mabhoksi emitero 2017 akangosiyana zvakanyanya kubva muna 2016 - segore rimwe nerimwe mapapiro aripo pakati pemitengo inogadziriswa zvichienderana nekutengesa kwezvinhu. Kunzwisisa kuti mitero yekutengesa basa yakakosha sei kuvaka chirongwa chekugara zvakanaka.
2017 Imari Inoshandiswa Mutero Mitengo - Zero kusvika 20%
Iko kune 0% mutengo wekutengesa inoshandiswa kune nguva refu yepfuma inowanikwa uye inowanikwa zvikwereti kune izvo zvinowira mu15% kana pasi yebhasikiti yemutero.
Izvo zvinoreva kune avo vane mari inobhadhara mari inosvika madhora 37,950 emhando dzisingabhadharwi uye $ 75,900 kuti vakaroorana, nekugadzirisa mari inobhadhara iwe unogona kukwanisa kubhadhara mitero shoma pamari yako yekutsvaga.
Somuenzaniso, funga kuti vakaroorana vane $ 50,000 yemari inotengesa. Vaizoona imwe $ 25,900 yemari yakareba kwenguva refu inowanikwa uye haibhadhara mutero pane pfuma. Kuona kubudirira mumakore ausingazobhadhara mutero pane pfuma ndeimwe yenzira shomanana dzekubhadhara mari yekubhadhara mari.
Kuwana mitero kusina mutero hakuwaniki kune vose. Vaya vari mu25% kusvika ku35% marginal rate vachabhadhara 15% muhomwe yepamusoro uye zvikwereti zvakakosha, uye avo vari kumativi ekumusoro vanobhadhara mutero kune cap gains uye zvakakosha zvikwereti pazinga re 20%.
AMT
AMT (Alternative Minimum Tax) inofanana nemutero wekuverenga inoshandisa imwe yakasiyana yemitemo. Inowedzera zvimwe zvinhu mumutero kuverenga. Kana iwe uine chikwereti zvakare pasi pemitemo ye AMT pane pasi pemitemo yenguva dzose yemitero, unofanira kubhadhara mari yakakwirira. Pasi pemitemo ye AMT, kana mari yako yokubhadhara iri pasi peiyo yakanzi yakasunungurwa chikamu saka AMT haishandisi. For singles, muna 2017 icho chikwereti chikwereti chikamu $ 54,300; kune vakaroorana, i $ 84,500.
Mitero yeMitero yeHurumende yepamusoro-Inowanikwa
Ngatitarisei mamwe emitemo yemitero iyo zvino inoshanda kune avo vane mari yakakwirira.
- Medicare Surtax Pamari Yakabhadharwa - Uyu mutero unoshanda saizvozvi mitero yemitero yezvino (FICA mutero). Iko .9% mutero kune mari yaunowana inoshandiswa kune mari yawana mari inopfuura $ 200,000 yekusles uye $ 250,000 yevakaroorwa.
- Medicare Surtax paInvestment Imari - Iyi mutero dzimwe nguva inonzi "NIIT" kana Net Investment Revenue Tax. Ndiyo mitero ye8,8 inoshandiswa kumari yekubhadhara kana mari yako yakagadziriswa inodarika madhora mazana maviri nemazana maviri emakumi maviri nemakumi maviri nemakumi maviri emadhora ekuroora.
- Phaseout yeItemized Deductions uye Exemptions - Kana ukaita mari yakawandisa iwe haugoni kushandisa zvese zvawakabvisa uye zvakasunungurwa. Hezvino iyo inoshanda sei: kana iwe usina kuroorwa uye wakashandurwa mari yakawandisa (AGI) ye $ 261,500 pagore, kana wakaroorwa nekubatana pamwe chete neAGI yemadhora mazana matatu nemakumi matatu nemana kana kupfuura uye iwe ucharasikirwa nezvikamu zviviri kubva muzana zvekuregererwa kwako pachako kune $ 2 500 imwe neimwe kunze kwemuganhu waro, uye 3% yekubviswa kwako kwemaikirwo ako kusvika pamwero wako AGI unopfuura chikamu.
- AMT yeHigh Earners - AMT inonyanya kuchinja zvisles nemari inosvika $ 200,000 - $ 350,000 uye vakaroorana vane mari mubhadharo ye $ 250,000 kusvika $ 475,000. (Unogona kunge uchida kubhadhara mutero we AMT kana uine mhuri huru ine vanhu vakawanda vanovimba navo, unobhadhara hurumende yepamusoro, mitero yepamusoro yemitero, kana kuti ine zvikwereti zvakasiyana-siyana zvakasarudzwa.)
Kushandisa Mitero Yemutero Paunenge Uchichengetedza
Muchiitiko chedu pamusoro pechinyorwa chino chemuteresi mumwe chete, ngatitii munhu wacho akanga asingaiti chero mari yepurogiramu yekubvisa mari. Ngatiti ivo vakatanga kupa $ 2,000 kuChechi yeIra kana kambani 401 (k) hurongwa. Rokutanga $ 100 rinovaponesa mitero pamatengo 28%; saka mumuenzaniso uyu, zvinoderedza mitero yebhadharo ne $ 28. Inotevera $ 1,900 inodzivirira mitero pa25%, saka ichavaponesa $ 475. Mari yavo ye $ 2,000 inokonzerwa neIRA yakaderedza mitero yavo yebhadharo ne $ 503.
Zvino fungidzira kuti munhu uyu akarasikirwa nebasa rake nenzira nenzira yegore; iye zvino mari yavo inobhadhara inotarisirwa kunge inenge madhora 25 000. Zvichida vachiri nemari mukuchengetedza vanogona kutamira kune IRA, asi inoita here pfungwa huru ikozvino? IRA iyo mishonga yaizovadzivirira chete mutero pa15% yepamusoro kuitira kuti inoderedza mutero wavo webhadharo ne $ 300. Zvichida Roth IRA yaizoita zvinonzwisisika.
Kana mari yako inoshandiswa gore negore (yakadai seyaishanda panhume) funga kushandisa yako yakatarwa kubhadhara mutero kuti uone kuti ndeupi rudzi rwekambani inobhadhara gore roga roga. Ichi chisarudzo chinofanirawo kuongororwazve kana uri kutambisa mukutora basa. Sezvo iwe uchiwana zvishomanana, zvingasava zvine musoro kuramba uchiita zvipo zvakabviswa. Paunenge uchiita urongwa hwako hwekubhadhara, unofanirwawo kuona kana iwe uine mari yekusimwa iyo inogona kuiswa panzvimbo yako yekuderedza yako yakawanda mitero yegore.
Kushandisa Mitero Yekutengesa Paunenge Uri Kuronga Wako Kurega Imari Mari
Urongwa hwokubhadhara mitero hunooma zvakanyanya paunotanga kuronga zvekurega mari. Kubuda kwega kwega kunotora kubva kune imwe tsika yeIRA inotengwa mari, uye kana uchingosvika makumi mana, unotora kutora mari. Kuita kuti zvinhu zvive zvakaoma, zvose zvako zvakabatana zvinyorwa zvemari zvinoshandisa huwandu hwehuwandu hwehupfumi hwehupfumi huchakweretwa. Kuwana rubatsiro rwezvesayenzi muchikamu ichi kunogona kukuchengetedza mari.