Kudhonza Federal Tax Return
Mamiriro emhuri anotsanangurwa zvichienderana nenyaya yawakaroorana nemhuri uye kwete kubva paanogara. Kune zvematongerwo enyika , vanhu vaviri vakaroora kana vakaroorwa mumutemo mune imwe nyika mitemo yavo inobvumira kuroorana .
Mune mamwe mazwi, kana imba yakaroorana mumamiriro ezvinhu apo muchato wakambopemberera, zvino vaviri vacho vanoonekwa sevakaroorana nehurumende yemitero .
Isu tinogona kudana iyi iyo mamiriro ekutonga mutambo. Heino mhizha inyanzvi. Mumatare ekutonga 2013-17 (pdf), IRS inonyora kuti: "vanhu vemunhu mumwe chete wepabonde vachafanirwa kunge vakaroorana zviri pamutemo pasi peMitemo chero bedzi ivo vakaroorwa muhurumende mitemo yavo inobvumira kuroorana kwevanhu vaviri vakafanana zvepabonde, kunyange kana vakagadziriswa mune imwe nyika iyo isingazivi kuti kune vakaroorana vemurume mumwe chete. "
Mamiriro Okuroorana Anotsunga PaZuva Rokupedzisira regore
Mutemo mukuru: kana iwe wakaroorana zviri pamutemo pazuva rekupedzisira regore (December 31st), saka iwe wakaroorwa kwegore rose nekuda kwekutora mutero. Vakaroorana vakasarudza pakati pevakaroorana vanobatana pamwe chete , vakaroorwa vachikupai zvakasiyana , kana kuti Musoro wekunyora mamiriro emhuri .
Kubhadhara Domestic Partnerships Nehurumende Dzakasununguka Haisi Izvo Sechato
Vakaroorana vedzimba uye hurumende vakaroorana havasi vakaroorana nehurumende yemitero. Mukutonga Kwemitero 2013-17, IRS inonyora kuti: "Nezvemitemo yeHurumende, izwi rokuti 'kuroorana' harirevi kubatana kwakabatanidzwa mumba, hurumende dzehurumende, kana humwe hukama hwepamutemo hunozivikanwa pasi pemutemo wehurumende isiri sangano semuchato pasi peiyo mutemo wenyika. " Vashandi vekumba uye vehurumende vanoshamwaridzana vanosarudza pakati peMunhu kana Musoro weNzvimbo yekutumira nzvimbo.
Zvisinei, vashandi vekumba uye hurumende vanogona kutarisirwa kuisa pamwe chete kana kupatsanangurira mutero wavo wekudzokera. MuCalifornia, Nevada, neWashington, mitemo yemunharaunda yemunharaunda inoshanda kuvashandi vekumba nenzira imwecheteyo iyo mitemo iyo inoshanda kune vakaroorana. Saka, vashandi vekumba vangave vachida kugovera mari yavo uye mari yakagadziriswa vachishandisa nzira dzemunharaunda dzemunharaunda pavanenge vachigadzirira musangano wavo wekubhadhara mutero. Ona Publication 555, Community Property , paIndaneti ye IRS kuti uwane mamwe mashoko.
Kusvitsa Mutero Wehurumende Kudzoka
- Mamiriro emhuri anotsanangurwa zvichienderana nemitemo yenyika iyo munhu anogara.
- Nyika dzingada kuti vanhu vabatane mumhuri uye hurumende kuti ipe pamwe chete kana kuti yakasiyana (yakadai kune vakaroorana).
- Mune dzimwe nyika dzisingatombozivi maonero ehutano hwepabonde, vaviri vacho vangada kuisa sokunge vasina kuroorwa.
- Zvinokurudzirwa kugadzirisa kana mitemo yepamba yemunharaunda inoshanda kune mumwe nomumwe muwanano mune imwe nyika isingazivikanwi iyo zvakare inharaunda yehurumende yehurumende.
- Zvinokurudzirwa kubvunzurudza kana kuisa chidziviriro chekudzivirira mune zvisingabvumirwi zvinotaura. Chidziviriro chekuchengetedza ndiyo nzira yakarongeka yekuzivisa hurumende yemitero iyo vateresi vane kodzero yekudzorerazve inogona kunge yakatarisana nezvakaitika munguva yemberi. Kune vakomana vakaroorana, funga kuisa zvinodzivirira nehurumende kuitira kuti kuchengetedza kodzero yekuwana zvikwereti chete kana hurumende inorambidza kuroorana nemurume mumwechete inoputswa semhosva yemhosva. Chimwe chidziviriro chekudzivirira, mune mamwe mazwi, chinochengetedza kukwanisa kwevamwe vaviri kugadzirisa mvumo yekare yekubhadhara mutero kuti vashandure chimiro chisina kuroorwa chisina kuroorwa kune chikwata chekutsvaga chikwata uye kudzorerazve mutero wavo wehurumende uye kugamuchira kubhadharwa kwemitero yakadhirirwa.
Musi waOctober 6, 2014, Dare Repamusorosoro reUnited States rakarega kutonga musarudzo yechina, yechinomwe uye yegumi madare edzimhosva ekupomerwa achidzvinyirira hurumende yepamutemo kurambidza kuroorana pabonde. Saizvozvowo, dunhu reIndiana, Oklahoma, Utah, Virginia, Wisconsin pamwe neKansas, North Carolina, South Carolina, West Virginia neWedenoming zvino inoda kubvuma kuroorana kwepabonde mukati mematunhu avo.
Izvozvo zvinoreva kuti vanhu vanoita zvepabonde vari mumatunhu aya vanogona kukwanisa kutora mitero yavo yehurumende sevakaroorana. Zvisinei, isu takamirira kutungamirirwa kwemashoko kubva kune dzimwe nyika. Ihurumende inokonzerwa nedare rematare idzi inoratidzwa neasterisks ( * ) mu chati iri pasi apa. Muzviitiko zvakasiyana siyana, dhipatimendi rezvemitero rakagadzira hutungamiri hwakasunungurwa kare.
Iyi chati ichavandudzwa mushure mokunge nyika dzibudiswa dzichiruramiswa mazano.
Kuti uwane mamwe mamwe mashoko pamusoro pehurukuro iyi, ona Nyaya yeRoti Foundation, "Dare Repamusorosoro reDare Rekuita Nepabonde Dzepabonde Rakaramba Kurevei Kune Vaya Vakaroorana Nevamwe Vakaroorana Mitero?"
Madzimai Evanhukadzi Vakaroorana Vanonamata Sei Mutero Wadzo Mutero | |||
State | Kuziva kuroorana kwepabonde imwechete? | Faira nyika inodzoka seyakaroorana kana kusaroora? | Nhungamiro kubva kuhurumende yemitero |
Alabama | Kuzivikanwa kunoitika musi waFebruary 9, 2015. | Nhungamiro yakatangira (inoshanda kumitambo yakaiswa kana kana mushure meSeptember 16, 2013) yakabviswa kubva paDOR Web site. | |
Alaska | Kwete-kuonekwa mamiriro ezvinhu | Hapana mutero wemutero wehurumende. | |
Arizona | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. Shandisa AZ Purogiramu S kugovera mari kubva ku federal kudzoka. Community property state. | Nhungamiro inobudirira kumitero inoshandiswa 2012 uye mberi. |
Arkansas | Kwete-kuonekwa mamiriro ezvinhu, kunyange zvazvo vanhu vakaroorana vakaroorana vaitongerwa mutemo kubva munaMay 9 kusvika paMay 16, 2014. | DOR haina kushandura chero hutungamiri. | |
California | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Kubatana Kwemhuri Yakanyorwa. | Faira nyika inodzoka seyakaroora. RDPs inotumira federal yavo kudzoka sevasina kuroora. Community property state. | Vakaroorana Nevamwe Vakaroorana (ftb.ca.gov) |
Colorado | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Civil Unions. | Faira nyika inodzokera kushandiswa kwekufananidzira kwakafanana neye federal return. Civil union vanobatanidza fesheni yavo yezve federal sevanhu vasina kuroorwa. | Imwe Mitero Yekubhadhara Mutemo weVarume Vose Vakaroorana (colorado.gov) |
Connecticut | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzokera kushandiswa kwekufananidzira kwakafanana neye federal return. | Nhungamiro inowanika mubhuku rekudzidzisa ra2013 reFomu CT-1040 (pdf) |
Delaware | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Civil Unions. | Faira nyika inodzoka uchishanda neChinobatanidza, Yakaparadzaniswa, kana Yakasanganiswa Chimwe chekutsvaga chimiro. Civil union vanobatanidza fesheni yavo yezve federal sevanhu vasina kuroorwa. | Guiance for Civil Unions; & Bhuku rekudzidzisa ra2013 (pdf) |
District of Columbia | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Imari Inotora Kudzokera Kuzadzikisa Mitoro Yevakaroorana Vose Vakaroorana Vakaroorana mune Dzimwe Mitemo & Nhungamiro pamusoro pemutero weimba |
Florida | Kwete-kuonekwa mamiriro ezvinhu | Hapana mutero wemutero wehurumende. | |
Jojiya | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Information Bulletin IT-2013-10-25 (pdf) |
Hawaii | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Civil Unions. | Faira nyika inodzoka seyakaroora. Civil union vakaroorana vanoshandisa federal yavo kudzoka sevasina kuroora. | 2013 Mirayiridzo yeFomu N-11 (pdf) |
Idaho | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. Community property state. | Vakaroorana Vakaroorana uye Idaho Inowanikwa Imba Mitero (tax.idaho.gov) |
Illinois | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Civil Unions. | Faira nyika inodzoka seyakaroora. Civil union vakaroorana vanoshandisa federal yavo kudzoka sevasina kuroora. | Nhungamiro yehurumende dzehurumende (tax.illinois.gov) |
Indiana * | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Imwe Nhengo dzepabonde Dzepabonde Dzokufambisa Mutero (IN.gov) |
Iowa | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Chii Chitsva cha2013 (iowa.gov) |
Kansas * | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. Shandisa pepa rekushanda (pdf) kuti uwane mari kubva kune federal yavo kudzokera kunyika yavo kudzoka | Cherechedza 13-18, Kutungamirirwa Kwevanhu Vakaroorana Nevamwe (pdf) |
Kentucky | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Kentucky Tax Alert, November 2013 |
Louisiana | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. Community property state. | |
Maine | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | |
Maryland | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Mibvunzo Inowanzobvunzwa Pamusoro Pamutero Wemitero, Mubvunzo 29, Ko varume vanoita zvepabonde vanoita zvepabonde vanobvumirana nemutemo vanopinda mutero wekudzoka mutero kudzokera kuMadganland here? |
Massachusetts | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | TIR-04-17 |
Michigan | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | DOMA Cherechedza (pdf) |
Minnesota | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Same-Sex Nechato & Nhatu-peji chati (pdf) |
Mississippi | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Individual Income Tax FAQs |
Missouri | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seyakaroora. | Executive Order 13-14 |
Montana | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Memorandamu, Kukurukurirana kweMukaro Wechikadzi Negore, Gumiguru 1, 2013 (pdf) |
Nebraska | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Nebraska Revenue Kutonga 22-13-1 & Inowanzobvunzwa Mibvunzo Yevanhu Vari Muwanano Yakafanana Nepabonde |
Nevada | Kwete-kuonekwa mamiriro ezvinhu. Zvisinei, inopa kubhadhara Domestic Partnerships. | Hapana mutero wemutero wehurumende. RDPs inotumira federal yavo kudzoka sevasina kuroora. Community property state. | |
New Hampshire | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | |
New Jersey | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Civil Unions. | Faira nyika inodzoka seyakaroora. Civil union vakaroorana vanoshandisa federal yavo kudzoka sevasina kuroora. | |
New Mexico | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. Community property state. | 2013 New Mexico Personal Income Tax Form Packet, peji 19 |
New York | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Ruzivo rweMurume Nomukadzi Vakaroora Vakaroorana Nehupfumi Hwokubhadhara Imitemo yeVarume Vakaroorana Vakaroorana |
North Carolina * | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Mirayiridzo PD-13-1, Same-Sex Mhuri uye Kuzadzisa Mamiriro (pdf) & Mibvunzo Inowanzobvunzwa nezveMurume Nomukadzi Wemudzimai |
North Dakota | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. Ipai mari kubva kubatanidza federal kudzoka uchishandisa Schedule ND-1S. | Nhungamiro: Inotambira Mutero Inoshandiswa Nevamwe Muwanano Yakafanana Nepabonde |
Ohio | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. Ipai mari kubva kubatanidza federal kudzoka vachishandisa Schedule IT S (pdf) | 2013 Mirayiridzo ye IT-1040, peji 14 (pdf) |
Oklahoma * | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Public Notice: Oklahoma Kubhadhara Mutero Wemitero Yekubhadhara Madzimai Akafanana Nevamwe Vakaroorana 404 |
Oregon | Kuroorana kwechimiro zvepabonde neRPP zvakazivikanwa. | Faira nyika inodzoka seyakaroora. RDPs inotumira federal yavo kudzoka sevasina kuroora. | Oregon mutero wematare evanhukadzi vakaroorana |
Pennsylvania | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Hapana hutungamiri hwepamutemo hunobva kuDOR. |
Rhode Island | Imba yekuita zvepabonde yakafanana inozivikanwa. | Faira nyika inodzoka seyakaroora. | Inyanzvi 2013-20 (pdf) & Imba Yakaroorana Nezvemhuri Nemitero : Mibvunzo Inowanzobvunzwa (pdf) |
South Carolina | Nonrecognition nyika | Faira nyika inodzoka seisina kuroorwa. | SC Revenue Ruling # 14-1 401 (pdf) & Mibvunzo Inowanzobvunzwa: Zvido Zvinoshandiswa (pdf) |
South Dakota | Nonrecognition nyika | Hapana mutero wemutero wehurumende. | |
Tennessee | Nonrecognition nyika | Hapana hutungamiri hwepamutemo hunobva kuDOR. | |
Texas | Kusabvumirana kwezviripo | Hapana mutero wemutero wehurumende. Community property state. | |
Utah * | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seyakaroora. | Mumwe Nomubhadharo Mutero Kudzorera Kune Vakaroorana Vakaroorana Nezvemitero Gore Rakaitwa 2013 (pdf) |
Vermont | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Civil Unions. | Faira nyika inodzoka seyakaroora. Civil union vakaroorana vanoshandisa federal yavo kudzoka sevasina kuroora. | 2013 Revenue Tax Return Returnlet ne Shumlin Inopupurira Vermont Imitoro Imitemo yeZvakaroorana Nevakadzi |
Virginia * | Kwete-kuonekwa mamiriro ezvinhu | Faira nyika inodzoka seisina kuroorwa. | Mutero Wemazuva 13-13, Virginia Kuwana Mitero Yezvekuroorana Kwemurume Nomukadzi (pdf) |
Washington | Imba yekuita zvepabonde yakafanana inozivikanwa. Uyewo inopa Kubatana Kwemhuri Yakanyorwa. | Hapana mutero wemutero wehurumende. RDPs inotumira federal yavo kudzoka sevasina kuroora. Community property state. | |
West Virginia * | Nonrecognition nyika | Faira nyika inodzoka seisina kuroorwa. | 2013 IT-140 Bhuku Rekubhadhara Mutero Imitemo uye Mazano eBhuku (pdf) |
Wisconsin * | Nonrecognition nyika | Faira nyika inodzoka seisina kuroorwa. Akagovera mari kubva kubatanidza federal kudzoka uchishandisa Shanduro S (pdf). Community property state. | Nhungamiro yeMitero Yevanhu Vari Muwanano Yakafanana Nepabonde |
Wyoming * | Nonrecognition nyika | Hapana mutero wemutero wehurumende. | |