Vabereki Vasingabatsiri Vanokwanisa Kufanirwa neDare Rebhadharo
Vanhu vanofanirwa kubhadhara mutero wechikwereti ivo vakagamuchira mwana uye vakabhadhara kunze kwemari mari inofanirwa nekugamuchirwa. Nhamba yekwereti yekwereti yaunokodzera nayo inobatanidza zvakananga nemari yakawanda yawakashandisa pakugadziriswa-zvinoenderana nemari. Kana iwe uchinge uchida mwana anodiwa, zvakadaro iwe une kodzero yekureva mari yakazara yekodzero yekugamuchirwa, kunyange kana kunze kwako kwepodha mari iri pasi pemutero wemari.
Kubvumirwa kubhadhara chikwereti kunoverengerwa paFomu 8839 Yakakodzera Kuwedzerwa Kwemari (PDF).
Adoption Tax Credit Inowanikwa
- 2017: $ 13,570 isina kubhadharwa
- 2016 : $ 13,460, isingadzokeri
- 2015 : $ 13,400, isati yadzorerwa
- 2014 : $ 13,190, isati yadzorerwa
- 2013 : $ 12,970, isina kubhadharwa
- 2012 : $ 12,650, isina kubhadharwa
- 2011 : $ 13,360, inobhadharwa
- 2010 : $ 13,170, inobhadharwa
- 2009 : $ 12,150, isingadzokeri
- 2008 : $ 11,650, isati yadzorerwa
- 2007 : $ 11,390, isati yadzorerwa
- 2006 : $ 10,960, isingadzokeri
Adoption Tax Credit Phase-Out Ranges Kubva kuKushandurwa Kugadziriswa Mari Yakawanda
- 2017: $ 203,540 - $ 243,540
- 2016 : $ 201,920 - $ 241,920
- 2015 : $ 201,010 - $ 241,010
- 2014 : $ 197,880 - $ 237,880
- 2013 : $ 194,580 - $ 234,580
- 2012 : $ 189,710 - $ 229,710
- 2011 : $ 185,210 - $ 225,210
- 2010 : $ 182,520 - $ 222,520
- 2009 : $ 182,180 - $ 222,180
- 2008 : $ 174,730 - $ 214,730
- 2007 : $ 170,820 - $ 210,820
- 2006 : $ 164,410 - $ 204,410
I IRS inopa pepa rekuongorora kuti iwe wakashandurwa akachinjwa mari yakawanda yekodzero yekugamuchirwa mumitemo yeFomu 8839.
Chero mari inoshandiswa isina kubhadhara mutero uchishandiswa kunze kwekuwana mari yakasunungurwa inofanira kuwedzerwa kune zvinangwa zvekugadzirisa mararamiro ekugadzirisa chikwereti chinogamuchirwa.
Adoption Tax Credit Eligibility Requirements
Kuti uwane chikamu chekugamuchirwa chikwereti, iwe unofanira:
- Ita mwana akakodzera, uye
- Chengetedza kubhadhara mari yekugadzirisa mari kubva muhomwe yako.
Vana vakakodzera vanosanganisira:
- Chero mwana upi zvake ane makore 17 kana muduku, kana
- Mwana wezera chero ripi zvaro ari mugari weUnited States kana mutorwa akagara uye uyo ari mumuviri kana mupfungwa asingagoni kuzvitarisira pachake.
Kufanirwa Kubvuma Kuwedzerwa Mari inotariswa ne:
- Kuwedzera pamusoro pezvose zvinodhura zvine chokuita nekugamuchirwa,
- Kubvisa chero mari inobhadharwa kana kubhadharwa neaunoshandira, sangano rehurumende, kana imwe sangano.
Kubvuma kubhadhara mari kunosanganisira chero uye zvose zvinotarisirwa zvakananga maererano nekugamuchirwa kwako uye izvo zvinonzwisisika uye zvakakosha kuti iwe unogamuchirwa. Mariro inosanganisira mari yekugashira, mitero yemitemo, mari yematare, uye mari yekufamba.
Vateresi vanotora mwana anodiwa zvakanakisisa vanogona kutora chikwereti chakazara chechikwereti chinogamuchirwa pasina kutarisa chaiyo mari inoshandiswa mugore iro kubvumirwa kunowanzoguma.
Mvumo yekubhadhara mari inofanirwa kuve "yakabatana zvakananga" nekugamuchirwa kwemwana akakodzera. Izvi zvingasanganisira kubhadharwa mari, kubhadharwa kwemitemo, uye mari yematare. Mari inoshandiswa nokuda kwekugadziriswa kunogona kukodzera kubhadhara chikwereti kana kutevedzwa nekugamuchirwa kunobudirira, asi kushandiswa kwechipiri kunozoonekwa sechigadziriswa chimwechete uye zvichienderana nekodhi yemadhora pamwana akakodzera. Vakuru veJK Lasser's Your Income Tax vanokurudzira:
"Usaisa mari yekubhadhara kana kubhadharwa newaunoshandira kana mumwe munhu kana sangano. Haugoni kubvunza chikwereti nekuda kwekugadziriswa kwekurera vana kana kuti kubata mwana wako." (peji 485)
Nguva yekudaidza Adoption Credit
Gore ripi raunogona kutora kubvumirwa kubvumirwa kunowanikwa apo kugamuchirwa kwacho kwakagadziriswa uye kana mwana akaberekwa ari mugari weUnited States, mutorwa akagara, kana kune dzimwe nyika.
Kana mwana wacho ari mugari weUnited States kana mutorwa akagara , iwe unotora chikamu chekubvumirwa nenzira inotevera:
- nokuda kwezvinhu zvinotambirwa kusati wagamuchirwa ndeyekupedzisira, iwe unotora chikwereti chekubvumirwa mugore mugore mushure mekunge mari yako yabhadhara,
- nokuda kwemari yakabhadharwa mugore rimwechete iro kubvumirwa kwekugadzwa kwekupedzisira, iwe unotora chikwereti chekubvumirwa mugore iroro, uye
- nekuda kwemari yakabhadharwa gore rapera kubvumidzwa kwekupedzisira, iwe unotora chikwereti chekubvumirwa mugore mugore raizobhadhara mari.
Kana mwana wacho ari wekune dzimwe nyika , iwe unotora chikwereti chekubvumirwa chete mugore rekuti kugamuchirwa kunowanzoguma. Chero mari inobhadharwa mugore rose mushure mekugashira kubviswa, iwe unogona kutora chikwereti kune izvozvi mari mugore rawakabhadhara.
Kana mwana wako akaberekwa asati ava neNhamba yeHurumende Yokuchengetedza, iwe unofanira kuisa Chikwata Chokubhadhara Imitero yeAdoption (ATIN) kuitira kuti utange kutora mwana wako akaberekwa seanomuda. IRS inopa ruzivo rwakazara pamusoro peKubvuma Kwevatengi Vokubhadhara.
Kutakura Mberi Kubhadhara Chikwereti
Chero chero chikwata chekugamuchira chikwereti mugore ra2012 kana kuti gare gare icho chiri kupfuura chikwereti chako chemutero chinogona kutungamirirwa kune gore rinotora mutero. Kuwedzerwa kwekugamuchirwa kwekodzero kunogona kutungamirirwa-mberi kwemakore mashanu kunoshandiswa kumusoro kwekutanga, mukati-kutanga.
Adoption Tax Credit Resources
- Internal Revenue Code Chikamu 23 (Legal Information Institute)
- Kubhadhara Chikwereti, Nheyo yeMutero 607 (IRS.gov)
- Mirayiridzo yeFomu 8839 (IRS.gov)
- Revenue Procedure 2014-61 (pdf) wegore ra2015 kubhadharwa chikwereti uye chechikamu-kunze.
- Revenue Procedure 2013-35 (pdf) mugore ra2014 kubhadharwa chikwereti uye chikamu chekubuda.
- Revenue Procedure 2013-15 (pdf) mugore ra2013 kubhadharwa chikwereti uye chikamu chekubuda.
- Revenue Procedure 2010-40 (pdf) mugore ra2011 kubhadhara chikwereti uye chikamu-kunze.