Iyo Mutemo Wechepa Mutemo Unoshandura AMT
Icho chikamu chinovhiringidza pamusoro pe AMT. Kana iwe uchiita zvinodarika chikamu chekuregererwa kwe AMT uye kushandisa zvitsauriro, iwe unofanira kuverenga mitero yako kaviri.
Ndiyo imwe chete yemutero wenguva dzose, uye kamwechete kune AMT. Kuti uwedzere kutukwa nekukuvadza, iwe wakazofanira kubhadhara mutero wepamusoro wemutero.
Musi waDecember 22, 2017, Mutungamiri Trump akasayina Mutero Wemitemo uye Jobs Act . Inochengetedza AMT, asi inomutsa kuregererwa uye kugovera mapeji ekutanga kubva muna 2018 kusvika 2025. Somugumisiro, ichasvibisa 200,000 mitero yekutengesa panzvimbo ye mamiriyoni mashanu akabatwa muna 2017. Bhiri iri rinosanganisira mari yekutsvaga yekugadzirisa mararamiro . Congress yakagumisa AMT yezvikwata.
Kuti AMT Inoshanda Sei
I AMT yakasiyana neyogara inotarirwa mutero nekuti haina kodzero yakakwana kana kuregererwa kwomunhu oga . Izvo hazvibvumiri kutora kunowanikwa kwakakurumbira. Izvi zvinosanganisira mitero yemari uye yomunharaunda , zvikwereti zvekunze kune dzimwe nyika, uye mari yebhizimisi mari. Iyo haibvumiri kufarira pamusha kuenzaniswa kwemari , kunze kwekuti yakashandiswa kuvandudza imba yako. Real estate uye mitero yemunhu pachake haibvumi.
Handizvo mari yekurapa .
Iwe unofanirwa kuisa kana iwe uchitaura kuti unokodzera motokari yemari chikwereti (Fomu 8834), kushandiswa kwako pachako kweimwe motokari yemotokari refueling property credit (Fomu 8911), kana chikwereti chegore risati rapera (Fomu 8801).
I AMT inogonawo kusanganisira mamwe mitsva inowana mari isingaverengwi nemutero wenguva dzose.
Nokuda kwechikonzero ichocho, mutero we AMT wakakwirira kudarika mutero wenguva dzose. Izvi zvinosanganisira
- Mari yakakosha yekutengeswa kwekutsvaga mari yekutsvaga iyo yakashandiswa asi haina kutengeswa.
- Zvimwe zvisingaiti mutero-kubhadhara chikwereti kubva kumabasa emunhu oga.
- Kune dzimwe nyika mvumo yemitero.
- Passive mari uye kurasikirwa.
- Net deductions inoshandiswa kushanda.
Nenzira yakanaka, mutengo wemutengo we AMT uri nyore kupfuura wenguva dzose mitero. Kune mairi maviri emitero yemari: 26 muzana uye 28 muzana. Mutero uripo 26 kubva muzana pane mari iri pasi apa AMT, uye 28 muzana pamusoro pazvo. Kwegore ra20177, chikumbaridzo chiri $ 187,800 yeAIMT inowanikwa mari, kana $ 93,800 kune avo vakaroorana vanyore zvakasiyana. Muna 2018, chikumbaridzo chinowedzera kusvika ku $ 191,500 kune vateresi vachinyora sevasina kuroora kana kuroorwa. Iko $ 95,750 yekutsvaga yakaroorana yakasiyana.
Iko kusunungurwa kwe AMT kune yakakura kudarika kuregererwa kwemashoko. Asi inotanga kuparara mushure mokunge musvika pane imwe nzvimbo yepfumi, inonzi phaseout. Kana imwe nguva mari yako inowedzera kukwidziridzwa, $ 0.25 yekuregererwa inonyangarika kune imwe dollar iri pamusoro pekugovera.
Heino mazinga e 2017, uye pasi pemutero mushure mutsva.
| Mamiriro ezvinhu | 2017 | 2018-2025 | ||
|---|---|---|---|---|
| Kununura | Phaseout | Kununura | Phaseout | |
| Mumwe chete / Musoro weimba | $ 54,300 | $ 120,700 | $ 70,300 | $ 500,000 |
| Vakaroorana Vanowedzera Jointly | $ 84,500 | $ 160,900 | $ 109,400 | $ 1M |
| Vakaroorana Vanowanika Vakasiyana | $ 42,250 | $ 80,450 | NA | NA |
Ndiani Ane Chekupa AMT
Iwe chete unofanirwa kunetseka pamusoro pe AMT kana mari yako yakagadziriswa yakawandisa inopfuura chikamu. Kana iwe ukaita mari iyo kana pamusoro, ndiyo AMT inowanikwa mari. Iwe unogona kuverenga ma AMTI uye kubhadhara mutero wakakwirira. Unogona kuita izvi paFomu 6251. Mutero wako wepurogiramu purogiramu ichakuitirawo iwe. Iwe unogonawo kuenda kune IRS AMT Mubatsiri .
Kana ukangodaro wakafanirwa neAmt mugore rekutere, unofanira kuripa. Asi iwe unogona kugadzirisa kushandisa kwako mari kuderedza AMT yegore rinotevera. Kune mavara mana akafanana.
- Kana iwe uri mushandi, tora kambani yako kuti idzorere iwe kana zvichikwanisika.
- Iva nechokwadi chekuti hurumende yako inorega kubhadhara haisi yakakwirira kudarika chikwereti chaunotarisira. Hurumende inobhadhara mitero haisi kuderedzwa pasi pe AMT.
- Chengetedza pamba yako mitero chete kana zvichifanira. Usatora chikamu chako chinotevera pamagumo egore. .
- Kutengesa kushandiswa kwekukurudzira kwekutsvaga kwekutsvaga kwekutsvaga mune gore iroro iwe unovashandisa . Kana iwe ukashandisa zvisarudzo, asi usatengesa, kukosha kwezvakashandiswa zvinowanikwa mari yeAIMT zvinangwa.
IYE AMT haibvumiri munhu wose pamusoro pekodzero yekuwana mari. Pamberi pemutero wezvemitero mutsva, yakakonzera kuti mhuri dziwane mari iri pakati pe $ 500,000 ne $ 1 mamiriyoni gore negore. Asi kunyange mubhokisi iroro, 62.9 chete muzana vakabhadhara AMT. Heino kuputsika kwe 2017, maererano neThe Tax Policy Center.
| Inowanikwa | Percent Who Pay AMT |
|---|---|
| $ 0 - $ 75,000 | 0% |
| $ 75,000 - $ 100,000 | 0.2% |
| $ 100,000- $ 200,000 | 1.9% |
| $ 200,000- $ 500,000 | 29.4% |
| $ 500,000 - $ 1M | 62.9% |
| $ 1M + | 19.9% |
I AMT inogona kukanganisa vateresi vakaroorana nevana, nekuda kwezvikonzero zvakawanda. Chokutanga, vanowanzova nemari yakakwirira, kunyanya kana vabereki vose vari kushanda. Chechipiri, AMT haina mimwe mitero kune imwe nhengo yemhuri. Chechitatu, hapana "bhonasi yemari" pasi pe AMT.
Iyo Inoshusha Sei Mari yeUnited States
Chii chakaita kuti Congress isapedzisire iyo isingadikanwi Mamwe Mamwe Mashoma Mutero, sezvo Trump yakavimbisa? Vatungamiri vedu vakasarudzwa havakwanise kutora mari yakawedzerwa. I AMT inoberedza madhora makumi matanhatu emadhora gore negore muhurumende yemitero kubva kumusoro 1% yevateresi. Nokuda kwechikonzero ichocho, mutero unofambira mberi .
Nhoroondo
Congress yakagadzira shanduro yakareruka yeMamwe Mhando Mashoma Mutero muna 1969. Yaiva pakutanga inozivikanwa semutero wemamiriyoni. Ndiyo nokuti yakagadzirirwa kuita kuti vapfumi varege kubvisa mutero usingabhadhari. Muna 1969, Internal Revenue Service yakawana kuti 155 mamiriyoni aisabhadhara mitero nekuti vakashandisa zvigaro zvisingasviki kune vashandi vashoma. Congress yakashandisa huwandu hwemitero yepamusoro pamari inosvika pane imwe nzvimbo.
Hurumende yeReagan yakagadzira AMT yemazuva ano kuti inosanganisira zvipo zvakawanda zvakapararira uye zvakabviswa. Yakawedzera kuregererwa kwomunhu oga, mitero yehurumende uye yomunharaunda, uye kubhadhara kwemazuva ose. Iro yakatotora zvitsva zvakadai sekubatana kwehurumende pamwe nedzimwe mari yekurapa. Pamusoro peflip, Reagan's AMT shanduko yekutsvaga yakabvisa zvakanyanya kushandiswa kwekutsvaga kwekutsvaga izvo zvakashandiswa chete nevapfumi chaizvo.
Congress yakakanganwa kubvumira kuti mari yekusvika ichinje kugadzirisa. Somugumisiro, tsanangudzo yevapfumi haana kumbobvira yakashanduka kubvira muna 1969 mazinga. Nhasi, iyo yepamusoro yepfuma ingadai inosanganisa chete pamusoro pevanhu vose.
Kuti izvi zvirege kuitika, Congress yakapa "chikwata" gore roga roga iro rakasimudza muganhu wemari. Pasina kugadzirisa kwenguva pfupi, mhuri dzine mari inoshandiswa zvakaderera se $ 30,000 yaizozviisa pasi pe AMT. Kunyange zvazvo chikwata chakachengetedza mhuri idzi, zvakasimbisawo kusava nechokwadi.
Muna 2013, Congress yakapa Mutemo weAmerica Relief Relief Act. Izvo zvakangoerekana zvashandura zvikamu zvepfuma kusvika kune kuwedzera kwezvinhu. Congress yakawedzera AMT kugadzirisa mutemo kuti urege kudzivirira mari muna 2013 . Icho chinonyadzisa ndechekuti mari yako inoswedera pedyo nechikumbaridzo. Kana kukwidza kwako kwakakura kukunda inflation, zvingave zvakawandisa kukusimudzira iwe pamusoro pe AMT.