Capital Gains Tax Guide yevatengi

by Joshua Kennon

Uyu mutungamiri achakupa hupfumi hwehuwandu hwemari inowanikwa mubhadharo uye mutengo wekubhadhara mutengo unosanganisira:

Nenguva pfupi pfupi inowanikwa mubhadharo yemari
Yenguva refu inowanikwa mubhadharo yemitero
Collectible mari inowanikwa mubhadharo yemari (inosanganisira ndarama nesirivha)
Mabhizimisi mashoma mabhizimusi anowana mari yemitero inosanganisira chikamu 1202 mashizha
Real estate inowanikwa mubhadharo

Inofanira kukupa ruzivo rwakawanda kuitira kuti iwe usatya kutya kubvunza mubhadhari wako kana mutero wekugadzirisa mimwe mibvunzo paunouya nguva yekunyora cheki yako kune IRS. Zvichiri kukosha iwe unobvunzurudza nemudzidzisi akakodzera uye anoremekedzwa mutero nokuti pane zvimwe zvinhu zvinogona kuita kuti mari yako inowanikwa mutero wekutengesa ive yakasiyana. Somuenzaniso, kana iwe wakarasikirwa nemari yakawanda makore akawanda akapfuura, unogona kunge unozivikanwa sekubhadhara mutero kwekubhadhara mutero kunotungamira mberi. Izvozvo zvinoreva kuti iwe unogona kukwanisa kubvisa chero mari ipi zvayo inowanikwa muzuzi kubva mugore rino kupesana nerasira yekare.

01 Pfupi Yenguva Pfupi Imari Kubhadhara Mitero

Iko nguva shomanana inowanikwa mubhadharo yemitero yakabva pamutengo wako wekubhadhara mutero (ikozvino yakagadzirirwa pa 35%) uye inoshandiswa kumatokisi, zvibvumirano, mutual funds, zvivako zvekutengesa zvemaimba, kana zvimwe zvikwereti zvakave zvichitorerwa pasi pegore rimwe . Semuenzaniso, mumwe munhu ari mubhasikiti yematero 35% akaita mari ye $ 50,000 yenguva pfupi inobhadhara mitero ye $ 17 500 ($ 50,000 x 35% = $ 17,500 pfupi yenguva pfupi yemutengo wekubhadhara mutero).

Kubatana pakati Penguva Yenguva Pfupi Imari Kubhadhara Mutengo Wemahara uye Chikwereti Chikwata

Nenguva pfupi inowanikwa mubhadharo inotora mari inogona kutora kukura kukuru kubva kune iwe unodzokera kumari uye chimwe chezvikonzero nei vatengesi vanoshandisa kukosha kwekutsvaga huzivi hwepfungwa vachifunga kupedzisa kubhadharwa muzvikwereti zvavo. Kuzivikanwa kwemari ekufambisa makambani akadai saTweedy, Browne akabudisa mitsva yekutsvakurudza inoratidza kuti zvinogona kuunza upfumi hwakakwirira kwenguva yakareba kwenguva nekuchengeta nguva shoma shoma pfuma kuderera pane kuwana kudzoka kwepamusoro zvakanyanya uye kuve wakanyatsogadzirisa mutero profits.

Zvechokwadi, nguva shoma shoma inowanikwa mubhadharo haisashandisi kumari inobatwa mumitero-yakabhadhara makero akaita seRoth IRA kana 401 (k) . Ndicho chimwe chezvinhu zvinoita kuti zvikwata zvekambani izvi zvikwekwe kune varairi vemari vanoda kudzidza kudzima mari muzvitoro kana kutenga yavo yekutanga mutual fund .

02 Kwemazuva Akareba Kubhadhara Imari Mitero

Kana iwe unobata mari yezvikwereti kwegore rinopfuura rimwe, iwe unokodzera kuwana nguva yakareba inowanikwa mubhadharo wemitero. Izvi zvakakosha kwauri iwe unosiya mari yakawanda muhomwe yako nokuti iyo nguva yakareba inowanikwa mubhadharo yemari yakabhadharwa pamari yakaita sezvisungo , mashizha , uye mari pamwe chete inopfuvura kune mamwe akawanda emitero.

Low Capital Gains Tax Bracket: Vateresi vari mu 10% uye 15 mabhakisi emitero vachabhadhara 5% chete pane zvikwereti zvakagadzirwa kubva kwenguva refu. Nokuda kwezvikwereti zvakatengwa pakati pa2008 na2010, vachabhadhara zero muzana - izvo chaizvo, 0%, kana zvachose.
Dhigirii Mhuri Inoshandisa Mutero Bracket: Vateresi vari 28%, 33%, uye 35% mabheji emitero vanobhadhara 15% chete mumutengo mukuru wekubhadhara mutero.

Zvichida Kuchinja muNyika Yenguva Yakareba Kuwana Mutero Wakawanda

Bato reMutungamiri Obama rinoda kuti pasi shoma inowanikwa mubhadharo kusvika pakupera kwezuva. Kana izvi zvichibvumirwa, mitero inotora ichadzoka kune imwe yenharaunda yekutanga-2003, iyo inenge 20% pazvose zvinowanikwa kwenguva refu.

Chikonzero nei Kubata Kwemazuva Akareba Kuwana Mutengo Wakaenzana Kwakasiyana Nenguva Pfupi-Pfuma Kuwana Mutero Wakawanda

Chikonzero chemuzinda uyu unowanikwa mutero wehuwandu huri nyore. Hurumende yeUnited States inoda kukurudzira kushandiswa kwenguva refu muhupfumi hwenyika yedu. Iyi kurapwa kwemazuva mazhinji ehomwe yepamusoro kana ichienzaniswa nemari inobhadharwa inobhadharwa inobhadhara muzvikwereti zvinokwezva kupfuura zvikwereti kubva kushanda nesimba. Kunyange zvazvo zvingaratidzika zvisina kururama kuti mutengesi akanaka, muchena-collar anobhadhara mutero wakaderera pane zvikwereti zvakawanikwa kubva kutengesa mashizha ematoro kunze kwekushanda zvakaoma kweplumber, nheyo yekusangana ndeyokuti mari inoshandiswa kushanda mubhizimusi nemurimairi kuenda pakugadzira, pakupedzisira, pane mamwe mabasa akawanda nokuti ichashandiswa nekambani yaakaisa mari yekugadzira zvigadzirwa zvitsva, kubhadhara vanyori vatsva, vatungamiri, vatariri, uye mahofisi emakamuri emapurisa, kupora masvingo, kuisa mitsara yefoni itsva, kutanga mutsva zvigadzirwa, nezvimwe zvakawanda. Kana mutero wacho uchiwana mitero yaive yakakwirira kune vashandi venguva refu, vangangotumira mari kunze kwenyika uye vagoita mari mune dzimwe nyika dzine ushamwari. Ichi chinoshamisa chinozivikanwa se "ndege huru".

03 Capital Gains Tax Rates pa Collectibles

Kana iwe ukasimudza mune unyanzvi, ndarama, sirivha, mari, matampu, waini, mabhuku, kana kuti chero chinhu chipi zvacho chingave chakanyorwa sechinyorwa, ipapo iyo inokosha inoshandiswa mari inowanikwa mari inoshandiswa inogona kushanda kwauri. Aya mazinga ari akakwirira kudarika mari inowanzopiwa mari inowanikwa.

Sezvawakadzidza mukutsvaga mu Collectibles , kuva nekutengeserana kwakadai semabhodhoro ewaini, zvidhori zvisingabviri, mabhuku, mari, kana zvigadzirwa zvekare, zvino hazvirevi chete zvakakurumbira, zvinogona kuitika kune dzimwe nyika dzakadai seUnited States neGreat Britain kuchengeta zvinhu izvi mumutero -vanoshandiswa kubhadhara mabhuku. Kune vashandi vakawanda, kunyange zvakadaro, ivo vanowanzoita mari mune zvikwata pasina kuchengetedzwa kwemutero wemitero. Vanotenga mabasa makuru emifananidzo , somuenzaniso, uye ivo kana vagari venhaka dzavo vanozvitengesa kwemakumi emakore gare gare, zvichiita kuti vawane mari huru.

Iko mari iyo inowanikwa sei mutero wemitengo yevashandi vanoverengwa? Parizvino, zvikamu zvekuunganidza zvinotarirwa mumabhazi maviri emitero yakasiyana:

Nguva Yenguva Yenguva Yakawanda Imari Inoshandiswa Mutero Mitengo: Collectibles yakachengetwa pasi pegore rimwe inotererwa pamitero yemitero yemunhu, sezvinongoita nguva pfupi inowanikwa mubhadharo pamatanda kana zvisungo.
Long-Term Collectible Capital Kubhadhara Mutero Mitengo:: Collectibles yakachengetwa gore rimwe chete kana yakareba inotarirwa pa 28%. Nokudaro, kana iwe wakatenga Picasso kwe $ 100,000 makumi emakore akapfuura uye wakatengesa madhora makumi maviri nemakumi maviri emadhora, unozobhadhara $ 5,572,000 mumari inowanikwa mubhadharo ($ 20,000,000 mutengo wekutengesa - $ 100,000 kutenga mutengo = $ 19,900,000 mari inowanikwa x 28% = $ 5,572,000 mutengo wemutengo wekuwana mutero).

Ndarama uye Sirivha Zvakasanganiswa seConctibles

Ndarama neyesirivha bullion, dzakadai seAmerican Eagle gold jeins , mari yeCanada Gold Maple Leaf , uye South Africa Krugerrand mari yegoridhe , inotarirwa pamutengo iwoyo wekutsvaga semari. Izvi zvinosanganisira Gold ETF uye Silver ETFs. Vashandi vanoita chikanganiso chaicho chavanofunga kuti vachakwanisa kubhadhara mari yepamusoro inowanikwa mubhadharo yemari inobhadharwa pamatokisi uye zvisungo, dzimwe nguva zvichiita kuti vawane zvishamiso zvinorwadza kuuya zuva rekuteresa.

04 Mabhizimisi Makuru Mahomwe Akawanikwa Chikamu 1202

Vashandi vemari vese vanogona kukodzera kurapwa kwemutero unokosha pamari inowanikwa mari kubva pamabhizimisi maduku madzima pasi pechikamu 1202 che IRS code. Kazhinji, mabhizimisi maduku anotengesa pa 28%. Iko kune zvikwereti zvakasiyana-siyana zvinowanikwa mubhadharo mari yekuti iwe unogona kushandisa zvakakunakira kukubatsira iwe kuvaka pfuma .

Heino nzira iyo inoshanda:

Kusarudzwa kwe50% yeGadgets Gains kubva kuGeneral Gains Tax Calculation

Nhengo dzeC C Corporations dzinowanikwa pasi peChechi 1202, dzakatengwa nevashambadziri vasiri ivo makambani, ane nguva yezvishanu (5) kana yakapfuura, inogona kusabvisa 50% yemari inowanikwa kubva kune kuverengwa kwemutengo wekuwana mari. Mune mamwe mazwi, kana iwe wakagadzira $ 100,000 purogiramu, iwe unongobhadhara mari inowanikwa mubhadharo pa50%, kana $ 50,000.
Izvi zvisingabhadharwi pamatare emabhizimisi emari emitengo inowanikwa kune $ 10 mamiriyoni kana gumi zvakapetwa mari yezvikamu zvako. Kana iwe wakatenga mari yako ye $ 100,000 uye yakaenda ku $ 2,000,000, somuenzaniso, iwe unenge uine pfuma ye 20x yako yekutsvaga, inopfuura 10x muganhu.
Kubva muna 2003 kusvika gore ra2011, kubatsirwa uku hakuna kukosha kwekuti kukosha kwekubhadhara mari inowanikwa muhupfumi ndeye 15%.

Dharedred Capital Capital Gains paChikamu 1202 Small Business Stocks

Unogonawo kutarisa kubudirira kwaunowana kubva kumabhizimisi maduku pasi pekupa mu IRC Chikamu 1045. Kana wakachengetedza zvikamu zvako kwemwedzi mitanhatu (6), uye iwe uchivatengesa, haufaniri kubhadhara mari inowanikwa mutero chero bedzi iwe uchishandisa mari yacho kutenga zvigaro zveumwe unokodzera bhizinesi duku.

Chii Chinoratidzira SeBhizimisi Dzakafanirwa Nebhizimisi? Kuwana Chikamu 1202 Kubhadhara?

Maererano neNewtup Company Lawyer , "Zvigadzirwa zvebhizimisi zvishomanana zvinorondedzerwa muChikamu 1202 sechinhu chipi nechipi mune bhizinesi rekodhi rakagadziriswa kune muteresi mushure meAugust 10, 1993 mukutsinhanisa mari kana imwe nzvimbo (kusanganisira stock), kana bhizinesi. Bhizinesi duku rakakosha nderomudzimai weC C Corporation umo mari yakawanda yehupfumi yehurumende iyo nguva dzose kubva munaAugust 10, 1993, kusvika panguva yekubudiswa haifaniri kudarika $ 50,000,000.Asi zvakadaro, zvigadzirwa hazvizoonekwa sezvo zvakakodzera bhizinesi rebhizimisi duku kunze kwekunge nguva yose iyo yakabhadhara mubhadharo iyo sangano inosangana ne "mamwe mabhizimisi" anoshandiswa. Sangano rakabudiswa neS corporation harina kukodzera sekodhi yemabhizimisi mashomanana (kunyange kana S sarudzo inoshandurwazve), kunyange zvazvo yakazowanikwa Sangano rinogona kukodzera.Kakawanda, kuwanikwa kubva muchitengo chakatumirwa ku "hurumende-hurumende" dzakadai sekubatana uye S zvikwata zvinofanira kukodzera pasi peChikamu 1 202. Zvisinei, chikamu chekuwana zvakakosha kunogumira kune chido chinotorwa nemudiwa kana S corporation chikwereti pazuva raanowana mari. Izvi zvinogona kuve zvakakosha mune imwe nzvimbo yekugadzirisa mari apo vashandi pamwe chete 'zvinoda kuchinja zvinopfuura nguva.'

05 Real Estate Capital Zvikwereti Mitero

Real estate inowanikwa mubhadharo ine mamwe emakwikwi makuru uye emitambo yevateresi nevatengesi, vachivaita nenzira inoshamisa yekuvaka pfuma yakareba kwenguva refu uye kuwana hurumende yekuzvimirira . Iyi mitambo yemitero inowanzo-inofanirwa nevashambadzi vakawanda.

Real Estate Capital Kuwana Mitero yeimba yeimba

Kana iwe uine imba, unogona kusarudza kusvika ku $ 250,000 muhuwandu hwemari inowanikwa kubva pamari yako inowanikwa mutero. Kune vakaroorana, chiyero ichi chakakanganiswa kusvika $ 500,000. Zvichipa kuti musha wemhuri yakakosha unokosha chete $ 120,300, izvi zvinosanganisira huzhinji hwevanhu vemhuri yacho. Iwe unofanirwa kugara muimba makore anenge maviri kuti uwane.

Kuonga Mutero Wokubhadhara Mutero weChitatu muna 1997, izvi zvisingabhadharwi paimba yepamusoro mari inowanikwa mubhadharo kune vimba vepamba inoshanda kune imwe nzvimbo yekutanga yekugara iwe unotenga - haisi imwe nguva-in-a-lifetime kubhadhara mutero, sezvakaitwa nemitemo yekare . Izvi zvinoreva kuti iwe unogona kushandisa purofiti yako kubva pakutengesa imba yako yekutanga kuti ushandise chero nzira yaunoda uye haufaniri kubhadhara penny kune IRS mumatambudziko mazhinji kana iwe uchikodzera.

Real Estate Capital Kuwana Mitero Pamari yeInvestment

Paunenge uchiita zvekutsvaga muzvivako, zvakadai sekudzimba dzimba, zvivako zvepaimba, mahotera, mahofisi, kana zvivigiro zvekuchengetedza, imba yekutengesa mari inowanikwa mubhadharo inosvika 5% kana 15% zvichienderana nehuwandu hwemari yako pamwe nehurumende yako mitero, se kwenguva refu sezvo iwe wakachengetedza mari yegore rimwe kana kupfuura.

Iwe unogonawo kutarisa nzvimbo yako yepamusoro mari inobhadhara mitero kuburikidza nekuita izvo zvinozivikanwa se 1031 kusabhadhara mutero. Paunotengesa zvinhu zvako, kana iwe ukadurura mari mune imwe dzimba dzekutsvaga inokuenzana kana yakanyanya kukoshesa, iwe unogona kutarisa iyo mari inowanikwa mubhadharo. Rimwe caveat: Kana iwe wakatora yakawanda yekuderera kune imwe imba yako, unogona kuwana kuti une mari yakaderera yemari yemutero, zvichireva kuti kune dzimba huru inowanikwa muzvikwata zvako.