Kunzwisisa Maitiro Asingakwanisi Mutero
Panofungidzira, AMT yakagadzirirwa kuchengetedza vateresi vane pfuma kuti vasabhadhara zvikwereti zvavo zvekuteresa zvishoma nezvishoma kuburikidza kushandisa zvese zvinokonzerwa zviripo pasi pemitemo yenguva dzose yemitero.
Iyo inobvisa zvimwe zvezvakabviswa izvi kuitira kuti vanhu ava vabhadhara mitero pane mamwe mari. Mutemo ndewokuti munhu ane mutoro wekubhadhara mutero wake wenguva dzose kana kuti mushoma mutero, asi "zvishoma" chimwe chinhu chekunyepedzera. Mutero aripo anokwereta chero ipi zvayo yematare ekuverenga inowedzera kuva, uye izvi zvinowanzova AMT.
Kuti AMT Iine Zita Rakaipa Zvakadaro
Pakutanga, muchengeti wemari iyo AMT yakatanga kutamba nayo yakanga isiri iyo yakakonzerwa nehupfumi, zvichireva kuti yakaramba yakafanana gore negore. Vateresi vangave vakaonekwa sevapfumi makumi emapfuura apfuura vakanga vasina kunyanya kuwanda mumireniyumu. Muchidimbu, chikumbaridzo ichocho chakanyanya kuratidza boka remapakati kupfuura boka rekumusoro sekufamba kwenguva. I AMT yakatanga kurova vateresi vari pakati nepakati zvakaoma zvakaoma, chimwe chinhu chakanga chisina kumbofanirwa kuitwa.
Izvozvo zvakashandurwa neAmerican Taxpayer Relief Act yakatanga kushanda munaJanuary 2013.
Ikozvino AMT chikumbaridzo chemasendimita zvakanyanyisa gore negore kuti rirambe richifambidzana ne inflation. Kana iwe usati wambozviisa pasi pe AMT, ikozvino hazviiti kuti mari yako yegore negore inomuka ichakusimudzira iwe pamusoro pemuganhu. Kana iwe ukava nyenyedzi yewedzi usiku humwe uye mari yako inowedzera kaviri, zvisinei, iwe unogona kunyatsozviwana uchitarisana nemutero uyu.
Izvo zvinoshandiswa kana mari yako yakadaro iwe wakanga uchinge uchinge uchinge uchinge wakashanda mugore regore gore rimwechete pakati pekubhadhara AMT kana kuigadzirisa. Iwe unogona kuzviwana uine mhosva kune AMT mune chero ipi zvayo yemitero yakabhadhara kana mari yako inowedzera nepamusoro pekugadzirisa kwegore negore kudengenyeka kwenyika.
Kuti AMT Inoshanda Sei
Chikonzero chinonyanya kukosha chekuti AMT inopinda mune mari - kana kuti yakajeka, yakashandurwa mari yakawanda.
Zvose zviripo zvako zvekare uye ma AMT kuverenga kunotanga panzvimbo imwechete, pane peji imwe yeFomu 1040. Iyi ndiyo iyo mari yako yose inopinda. Iwe unokwanisa kubva zvino kubvisa zvigadziriko zvakasiyana-siyana kune mari, kubviswa kwausingafaniri kuitemi kuti utaure. Zvimwe zvinowanzogadziriswa kune mari zvinosanganisira alimony iwe ungangodaro wakabhadhara, chikamu chemutero webasa rako pachako uye zvimwe zvirongwa zvekurega basa.
Chigumisiro chekubvisa izvi zvose ndeyekugadzirisa mari yako yakawanda kana AGI. Kubvira pano, AMT uye nguva dzose mitero inotora zvikamu.
Kuti uwane mutero wenguva dzose, iwe unotevera unobvisa kana kubviswa kwemazuva ose kana kuti zvakakwana zvezvikwereti zvako zvakagadzirwa kubva kune AGI yako, uyewo chero upi zvake wega iwe unogona kutora. Mhedzisiro ndiyo inowanikwa mari inobhadharwa. Iyi inotengesa mari inoshandiswa inosvika muwandu waunoshandisa kutarisa pamatare ekubhadhara mutero - yako bhatikiti yemutero - mumatafura emitero kuti uwane kuti iwe une chikwereti chei IRS.
Mari inobhadhara mitero ye AMT haina kubvumira kubviswa kwakakwana, kuregererwa kwomunhu oga kana mamwe marudzi emabhadharo akasiyana-siyana - uye zvinhu zvose izvi zvinogona kuwedzera kusvika kumari yakawanda. Mari yako inogona kutamba zvakanyanya kana iwe usingakwanisi kuibvisa, uye nhamba inoguma ndiyo inosarudza kana iwe unofanirwa kuripa AMT nokuti mari yako inopfuura kupera-kuchinjwa kwechibvumirano.
Inemized Deductions Dzinobatwa
Mari inotevera inenge isingabhadharwi paunenge uchiverenga mari yako yeAmT, kunyange zvazvo iwe uchigona kuvabvisa paunenge uchiverenga mutero wenguva dzose.
- Hurumende neyemunharaunda yemitero
- Zvokurapa mari
- Kusiyiwa kwakasiyana-siyana kwakadai sekubhadhara kwebhizimisi yevashandi uye mari yekubhadhara mari
- Mari inotora chikwereti pamusha wechikwereti chikwereti
- Kukurumidza kuderedza
Urongwa urwu harusi hwakazara. Inoratidza zviratidzo zvinowanzoitwa nevateresi vakawanda.
Heino mhedziso yepamusoro: Kana iwe wakabhadharwa mune izvi zvikamu uye zvave zvakakosha zvakadai, izvi zvinogona kukonzera mutoro we AMT.
Zvimwe AMT Adjustments
Uyezve, mamwe marudzi emari inowanzoregererwa kutengesa anokweretwa kune zvinangwa zvekuverenga mari yako yeAmt. Hungu, izvi zvinowedzerwa kumashure ako, zvakare. Iwe unofanira kusanganisira musiyano pakati pekutengesa kwemahombekiti ekukwikwidza kwekutsinhanisa mari yekutsvaga uye purofisi yavo yekuenzanisa kana zvasarudzwa zvinoshandiswa uye zvichiri kuramba zvisinaold pakupera kwegore. Iwe unofanirwawo kusanganisira imwe yemitero-isingabhadharwi kufarira kubva kumabasa emunhu oga.
Mari yekubhadhara mutero, kunze kwemari uye kurasikirwa, uye kubvisa kushandiswa kwematambudziko kunoshandiswa zvakare kune zvinangwa zve AMT.
Iko kuregererwa kwe AMT
Kuregererwa ndiyo chiyero chemukati chinenge chagadziriswa nokuda kwekuwedzera kwezvinhu.
AMT Exemption Zvikwereti uye Phase-Outs ye 2016 | |||
Kushiva nzvimbo | Kuregererwa Nhamba | Iko mari yekuregererwa inotanga kubuda kubva pane imwe nzira shoma yemutero mari ye: | Mari yekusunungurwa yakanyatsobudiswa ne AMTI ye: |
| Single | $ 53,900 | $ 119,700 | $ 335,300 |
| Musoro weMhuri | 53,900 | 119,700 | 335 300 |
| Vakaroorana Vanodyara Zvimwe | 41,900 | 79 850 | 247.450 |
| Vakaroorana Vanowedzera Jointly | 83,800 | 159 700 | 494,900 |
| Kufanirwa Chirikadzi / Widowe r | 83,800 | 159 700 | 494,900 |
AMT Exemption Zvikwereti uye Phase-Outs ye 2017 | |||
Kushiva nzvimbo | Kuregererwa Nhamba | Iko mari yekuregererwa inopedzerwa kutanga pa AMTI ye: | Mari yekusunungurwa yakanyatsobudiswa ne AMTI ye: |
| Single | $ 54,300 | $ 120,700 | $ 337,900 |
| Musoro weMhuri | 54,300 | 120,700 | 337,900 |
| Vakaroorana Vanodyara Zvimwe | 42,250 | 80450 | 249.450 |
| Vakaroorana Vanowedzera Jointly | 84,500 | 160,900 | 498,900 |
| Kufanirwa Chirikadzi / Chirikadzi | 84,500 | 160,900 | 492,500 |
Phase-Inobva muAmt Mutengo Wokudzikinura
Mari yekusunungurwa inoshanda chimwe chinhu chakafanana nekuderedzwa kwakakwana kweAmt. Mune mamwe mazwi, panzvimbo yezvinhu zvose zvisingabvumirwi kubviswa uye zvimwe zvinogadziriswa, vabhadhara vanogona kuderedza kushandiswa kwevamwe mari inoshandiswa mari inoshandiswa nemari yekusunungurwa. Izvo zvinoshandiswa zvinyorwa zvishoma zvinotaridzwa pane zvakasara zvasara shure mushure mekunge chikwereti chekuregererwa chave chabviswa kubva kumari ye AMT.
Iko kuregererwa kwemari kunowirirana - inowedzera kuwedzera sezvo mari inowedzera. Iko kuregererwa kwemari kunoderedzwa kana kuparadzaniswa nechechina-chechina chepakati pakati pemunhu anenge asingakwanisi kutora mari inoshandiswa uye mari yechikamu chekunze. Chikamu-kunze chinopedzwa - kureva kuti chikwereti chekuregererwa chinoderedzwa kusvika zero - apo AMT mari inosvika kane nguva yekuregererwa kwemari pamwe nechikamu chekunze.
AMT Mitengo Yemitero
Zvakasara shure mushure mekugadzira dhesiro yemitero yezvimwe zvishoma zvisingabhadharwe mari uye kuverenga nekubvisa chikamu chekuregererwa kunonzi inosara. Izvi zvakasara zvinowanzopikiswa nehuwandu hwemitero ye AMT. Kune mairi maviri emitero inosvika: 26 muzana uye 28 muzana.
Kubva muna 2016, chikumbaridzo apo 26 muzana AMT bheksi yemagetsi inopera uye 28% yeAmT tax bracket inotanga ndeyikuti:
- $ 93,150 yevakaroora kuisa pasi
- $ 186,300 pamamwe mazita ose ekutsvaga
Kubva muna 2017, chikumbaridzo apo 26% yeAmt tax bracket inoguma uye 28% yeAmT tax bracket inotanga ndeyokuti:
- $ 93,900 kuti vakaroorana vasaita zvakasiyana
- $ 187,800 pamamwe mapepa ose ekufambisa
Tarisa kuone kana uri pasi peAAMT
Iko Internal Revenue Service ine muchina wekutengesa paIndaneti kukubatsira kuti uone kana iwe uri pasi peimwe shanduko yemutero. Inonzi AMT Assistant kune vamwe. Panewo mahwendefa ekufambisa zvakananga muMirayiridzo yeFomu 1040 . Iwe unogona kushandisa pepa rino rekutsvaga kuti uone kana iwe uchida kuzadza fomu yakakura yeFomu 6251 kuti uenzanise mamwe maonero emutero.
Yakawanda mapurogiramu epurogiramu yepurogiramu ichaenzanisa kushandiswa kwemutero unowanikwa chete, asi ungada kuongorora fomu chaiyo yefero chero zvakadaro kuti unzwisise kuti ndeipi iyo inowanikwa kana kuti kuderedza kunokonzera mutemo we AMT. Kune vakawanda vanokwereta, kubhadhara mutero wemari yehurumende, mutero wematoro uye kuwanikwa kwekugara kwekugara nemari uye kubva muzvikwereti zvinokurudzira kushandiswa zviyero ndizvo zvinokonzera.
Purogiramu yemitero ye AMT
Kubhadhara mitero yemitero yakapoteredza musarudzo shomanana yemutero inogona kuva yakaoma nokuti AMT inogadzirisa zvakasiyana-siyana zvakabviswa uye zvikwereti. Muzhinji, zvisinei, vadzidzisi vemitero vanokurudzira mazano anotevera ekugadzirira:
- Tsvaga kubhadharwa kubva kumushandi wako kune zvebhizimisi mari inoshandiswa sevashandi. Izvi zvinoshandiswa chikamu chezvinhu zvakasiyana-siyana zvakaderedzwa, izvo zvinowedzerwa kumari yako yezvinangwa zve AMT. Kusiyana neizvi, kuva nemushandirwi wako achikubhadhara iwe nokuda kwezvinhu izvi zvinotengeswa chikamu chisina mutero kwauri uye chinodzivirira kukwirira kwe AMT kugadzirisa.
- Dzokorora hurumende yako yekubhadhara mari kuitira kuti iwe ubhadhe zvakakwana zvokuti hauna chikwereti asi hazvikwani kuti iwe unodhadhara. Izvi zvicharamba zvichitadzisa mutero wako pasi zvakanyanya sezvinobvira, nokudaro kuchengeta zvigadziriro zve AMT zviduku zvingaita.
- Chengetedza pfuma yako pazvinenge zvaitika panzvimbo yekubhadhara chikamu chako chinotevera pamagumo egore. Zvakare, izvi zvicharamba zvichitoresa mari yako yehurumende uye yomunharaunda.
- Kutengesa kushandiswa kwekukurudzira kwekutsvaga kwekutsvaga kwekutsvaga mune gore iroro iwe unovashandisa . Paunenge uchiita zvekutengesa uye uchitengesa zvigadzirisho zvekutsvaga mari mune gore rimwe chete, iwe uchazviisa pasi pemutero wenguva dzose pane mari asi kwete AMT. Asi kana iwe ukashandisa uye usingazvitengesi, kukosha kwezvakashandiswa zvaunoshandisa nokuti mari yeAIMT zvinangwa.
Mamwe Mashoko pamusoro pe IRS.gov Website
- Fomu 6251 (pdf)
- Mirayiridzo yeFomu 6251