The Medicare Surtax ye 0.9 Percent Pamabhaji uye Kuzvitsvaga Basa
Vamwe vashandi nevanobhadhara vanobhadhara vanobhadhara kubhadhara chimwe chezvikamu zve9,9% zvepamusoro petax pamusoro pe "nguva dzose" yemutero weMedare. Izvo zvinotarisirwa zvinoenderana nemari yeMedarerebha yebhadharo uye mari inoshandiswa kubhadhara mubhadhati mutero anowana izvo zvinodarika chikamu chemari zvichienderana nekutumira nzvimbo.
Saka Mishonga Inoripi?
Mishonga yemishonga yakasiyana zvakasiyana nemubairo waunofanira kubhadhara mutero wemari.
Iko mubhadharo wevashandi wegore rose kune mamwe mashoma ekubviswa kunobatsira zvakadai semishonga yehutano yehutano uye mazino, nhoroondo dzekuchengetedza hutano, uye zvipo kune vanovimba nezvinodiwa kushandiswa kwemari yekugadzirisa.
Kutora mutero kusati kwatorwa kwezvipo zvakagadzirwa nevashandi kuisa mapoka ezvokurasikirwa semakambani akadai se 401 (k) kunogona kuderedza mibairo inotungamirirwa nehurumende yemari yemutero, asi haidziviri mubhadharo zvichienderana neSocial Security kana Medicare mitero.
Kune vanhu vanozvishandira, Medicare mubhadharo inowanikwa mari-mari inosara mushure mokunge mari yebhizimisi inodhindwa pane Purogiramu C kana Shanduro F-yakawanda nekuderedza.
The History of the Additional Medicare Tax
IAdding Medicare Tax yakagadziriswa semutemo sechikamu cheMurwere Chekuchengetedza uye Affordable Care Act, uye yakagadziriswa neHealth Care uye Dzidzo Reconciliation Act ya2012. Mitemo miviri iyi yakachinja maranho ekuchengetedza hutano nekuda kuti vanhu vawane inshuwarhu yehutano kana kubhadhara mutero chirango.
Imwe mimwe yemutero weMedare yakabatanidzwa semutengo wekubhadhara mari mumutemo iwoyo.
Panguva iyo ACA yakapfuudzwa, Joint Committee on Taxation inofungidzira kuti Inowedzera Medicare Tax uye Inarned Income Medicare Contribution Tax yaizoita pamwe ne $ 210 mabhiriyoni mumutero wemari pamusoro pemakore gumi kubva muna 2013, gore rokutanga iro Medicare surtax yakanga iripo.
The Additional Supplementary Medicare Tax pamabhadharo
The Additional Supplementary Medicare mutero ndeye mutero wakagadzirirwa mushandi chete. Kusiyana nemutero weMedare wekare, vashandi havakwanisi kuifanidza. Mishonga yemishonga inorondedzerwa paFomu W-2 mubhokisi 5. Chikumbaridzo chikamu ndechekuti:
Kuwedzerwa Medicare Tax Thresholds yeMari Imba | |
Kushiva nzvimbo | Medicare Mitsva muKupfuura kwe |
Vakaroorana Vanowedzera Jointly | $ 250,000 |
Mumwe chete kana Musoro weimba kana Mudzimai wechikwereti (er) | $ 200,000 |
Vakaroorana Vanodyara Zvimwe | $ 125,000 |
Vateresi vane Mishonga yemishonga inodarika mari iyi inofanira kubhadhara kuwedzerwa kweMedarereji yeMari pairiyeri pane chikumbaridzo. Uye hongu, iwe unofanirwa kuripa mutero weMedare unowanzogara uye mutero unowanikwa pamari yepamusoro kune zvikamu izvi. Ndicho chikonzero vanodanidza kuti "yowedzera" mutero.
Mimwe Mienzaniso
- Albert ndiye asina kuroorwa uye anowana $ 150 000 muMuremari wemari kune rimwe basa uye $ 75,000 muMedarere mubhadharo pabasa rechipiri. Mipiro Yake yakabatana iri pasi peMedare inosvika $ 225,000. Albert achapiwa chikwereti cheAdding Medicare Tax pachiyero icho Medicare yake inobhadhara nayo inopfuura $ 200,000, chiyero chemuviri kune munhu mumwe chete. Mari yake yakawandisa iri $ 225,000 pasi $ 200,000, kana $ 25,000. Albert's Supplement Medicare Tax iri 0.9 muzana ye $ 25,000, kana $ 225.
- Barney naBetty vakaroorana uye vanopinda kubatana kwekudzoka . Barney akawana $ 75,000 muMedarere mubhadharo uye Betty akawana $ 200,000 muMedarere mubhadharo, saka mubatanidzwa wavo pamwe chete mubhadharo $ 275,000. Barney naBetty vachabhadharwa neAdding Medicare Tax pamutengo iwoyo mubhadharo wavo wakabatana unodarika $ 250,000, chiyero chezvikwata kune vakaroorana vanonyora pamwe chete. Mari yavo yakawanda ndeye $ 275,000 pasi pe $ 250,000, kana $ 25,000. Barney naBetty's Additional Medicare Tax ndeye 0.9 muzana ye $ 25,000, kana $ 225.
- Iye zvino fungidzira kuti Barney naBetty mafaira vari voga vakaroorana vanodzoka. The Additional Supplementary Medicare Tax yezvipfeko zvakasiyana-siyana zvinoenderana nemisha yega yega yemudzimai. Barney akawana $ 75,000 muhomwe, iyo iri pasi pe $ 125,000 muchero wemunhu akaroorwa achiisa zvakaparadzana kuitira kuti ave asina mubhadharo kupfuura chikamu chemari. Haafaniri kubhadhara chero Chimwe Chekuwedzera Medicare Tax. Asi zvakadini naBetty? Mubairo wayo ine $ 200,000. Iye achabhadhara Mamwe Masayiti yeMari pane mari iyo mibayiro yake yakasiyana inopfuura $ 125,000 muchengeti wevakaroorana vakaroorana vachiisa zvakasiyana. Yakawandisa iri $ 200,000 pasi pe $ 125,000, iyo inobuda ku $ 75,000. Mutero waBetty wokuwedzera weMedare ndeye 0,9 muzana ye $ 75,000, iyo inosvika ku $ 675.
Kuchengetedza Kuwedzera kweMutaresi Wemari
The Additional Medicare Tax inoshandiswa apo mubhadharo wemubhadharo kubva kumabasa ose anopfuura chikamu chemukati. Izvi zvinogona kuguma mukubhadhara mubhadharo apo muteresi akabata mabasa maviri, uye hapana ayo anowedzera kudarika chiyero chemukati kuitira kuti kana mushandirwi asingabatsiri mutero uyu wawedzerwa.
Vashandi vanojaira kuva neMedarere mitero yakadzivirirwa kubva pamubairo wavo nevanoshandira, uye kuva nemari yakakwana yemutero weMedare inoregererwa. Asi mitemo yeAdding Medicare Tax neholding yakasiyana nemitemo yekuverenga mutero weMedare wenguva dzose. Izvi, zvakare, zvingaguma kune mushandi anorega chiyero chakasiyana nemari yakakwana yemitero iyo ichazopedzisira yakwereta.
Vashandi vanofanirwa kuchengetedza Zvimwe Zvimwe zveMedare Mitsara pamishonga yeMedare inodarika $ 200,000 inobhadharwa kune mushandi. Enzanisa iyi inholding chikumbaridzo kusvika kumibiru yeAdre Medicare Tax. Pane zvisiri izvo pakati pekuvhara chikumbaridzo uye zvikumbaridzo zvekuverenga mutero kune zvipfeko zvewanano.
Apo vashandi vanoverenga yavo yekuwedzera Medicare Tax pamutero wavo wekubhadhara, izvi zvingave kana zvisingasviki nezvo zvakachengetwa kubva pamari yavo. Mushandi anokweretwa nemutero weMedare unowedzera kunyange kana mushandirwi asingaiti. Zvakanakisisa kufungidzira izvo Zvimwe zvezveMedare zvinoshandiswa, zvekuvhara mutero uyu. Iwe unogona kuita izvi nenzira shomanana:
- Wedzerai mari yenyu yezvemari inobhadhara mari yekutengesa kubhadhareji yeMedareta yepamusoro.
- Ita mutero unofungidzirwa mutero.
- Tumira kubhadhara nechikumbiro chako chekuwedzera kana iwe ukaisa imwe.
- Bhadhara mutero unowanikwa apo iwe udzorera kudzoka kwako
The Additional Supplementary Tax on Self-Employment Revenue
Chikumbaridzo chinowedzera mari yekuzvishanda kune imwechete yakafanana neyemaripo.
Nhepfenyuro yekuzvitsvaga mari yakazara ndiyo yezvikamu zvose zvemari yekuita basa mushure mokudhonza kwebhizimisi mari inotorwa paS chedule C, Schedule F, uye Purogiramu K-1, iyo inozviti mari yekuzvipira inobva kubatanidzwa. Mari yega-yega yega yega yega inoderedzwa nekuiwedzera ne 92.35 muzana. Zvose mari yekugadzirisa mari yakawanikwa inowanika pane Purogiramu SE pane chikamu A, mutsara 4 kana chikamu B, mutsara 6.
Kuparadzana chete kunogona kuderedza kushandiswa kwebasa risina basa kune avo vanoenda kuverenga mari yemari pane Purogiramu C, Purogiramu F, kana mari yeavo vanoita basa paHedheni K-1. Kupihwa kupi zvako kunoratidzika sekugadziriswa kune mari iri papeji imwe yeFomu 1040 kuti kuderedze mari inotengesa mari yehurumende yemari yemutero haigadziri mutero wekuzvitsvaga uye yezveMedarere mutero. Izvi zvakaderedzwa pamusoro apa-in-line zvinosanganisira avo vehutano hwehutano hunozvishanda, zvipo kune SEP-IRA kana imwe hurongwa hwekuita basa rekuita basa, uye hafu yemutero wekushanda. Izvi zvakaderedzwa zvinoderedza mutero wemari chete.
Zvakadini Kana Muteresi Ane Zvipo Zvese uye Kuzvipira Kuwana Mari?
Kugadziriswa kunogona kuitwa paFomu 8959 line 10 kana uri kuverenga kuwedzera kweMedarereji yezveMari kune mamwe mabasa aunoita basa uye mubhadharo. Izvi zvinogadziriswa kuti zvive nechokwadi chekuti kuwedzerwa kweMurengeti weMari kunongororwa kamwechete pane mubhadharo uye kamwechete pabasa roga roga roga roga pavanosanganiswa uye vanopfuura kupfuura chikamu cheko. Iyo nzira yekugadzirisa inotsanangurwa ne IRS nenzira iyi:
"Vanhu vane mubhadharo vari pasi pebhadharo yeFICA uye mari yekuzvishanda pasi pekutora SECA mutero kuverenga zvikwereti zvavo zveAdding Medicare Tax mumatanho matatu:
"Nhanho 1: Kuverenga Zvimwe Zvimwe zveMutero weMari kune chero mupi wehuwandu huwandu hwechibvumirano chekuchengetedza nzvimbo, kunze kwekufunga kuti chero mutero wakanga usina kudzivirirwa.
"Nhanho 2: Deredza dambudziko rinoshandiswa pakuratidza huwandu hwehuwandu hwehuwandu hweMedare inobhadharwa - asi kwete pasi pe zero.
"Nhanho 3 Berengai Zvimwe Zvimwe Zvokushandisa Mutengo Wemari kune chero basa rekuzvitsvaga basa kunze kwechikamu chinoderedzwa."
Nechinangwa chekuverenga kuwedzerwa kweMedarereji yeMutero, mari yakasununguka yekuita basa haigoni kuva pasi pezero, saka kurasikirwa kwebhizimisi hakugoni kuderedza kuwedzera kweMedarereji yeMutero inowanikwa mubhadharo wemari.
The Additional Supplementary Tax on Railroad Retirement Tax Act Mhosva
Inowedzera Medicare Tax inoshandawo kune Railroad Retirement mubhadharo kune vashandi nevamiririri vebasa. Iko 0.9 muzana yehuwandu yakangofanana, uye chikumbaridzo chakafanana zvakafanana nevari kuwana mubhadharo uye mari yekuzvishanda pamwe chete. Kuverenga kunogadzirwa nenzira imwechete iyo kubhadhara kunoverengerwa pamari yemari. Tarisa Mishonga yeMedare inodarika chikamu chechikumbaridzo mubhokisi 5 yeFomu W-2 kana iwe uchigamuchira Railroad Retirement mubhadharo.
Maererano ne IRS, pane rimwe rumbiro yakakosha yemari yefambisi:
"Kubhadhara zvichienderana neRRTA mitero uye mibairo inotungamirirwa nemitero yeFICA haisanganiswi kuti iongorore chikwereti cheAdding Medicare Tax. Chibvumirano chinoshandiswa kumamiriro ekutsvaga munhu chinoshandiswa zvakasiyana kune imwe neimwe yezvikamu zvekuwana."