Uyu anokweretesa anotaura izvi zvakaregererwa chikwereti kune mumwe nomumwe uye kuInternal Revenue Service uchishandisa Form 1099-C . Mutemo wemitero unopa mishonga mitatu yekuregedza kubhadhara chikwereti kubva pamitero.
Pane kuregererwa munyaya yekutuka, kune dzimwe nyaya dzinosanganisira kubhadhara, uye kuregererwa kwedzimwe mhando yekubhadhara chikwereti. Kubviswa kwechikwata kunonyanya kukosha kune vanhu vari kupfuurira kuburikidza nekutsvaga , kutengeswa pfupi kana kuti kune imwe yeiyo huru inoderedzwa kuburikidza nekugadziriswa kwemari chikwereti .
MunaDecember 2007, Congress yakapa Mutemo Wekuregerera Chikwereti Chekuita Mutemo. Uyu mutemo unopa rubatsiro rwemitero kuvaridzi vembairo vanorasikirwa neimba yavo kuburikidza nekufananidza kana kutengesa kwenguva pfupi, kana kuti vanogadzirisa zvikwereti zvadzo nechezasi chechiyero chikuru. Mutemo unoita kuti vanhu varege kubhadhara mutero kusvika ku $ 2 mamiriyoni eimwe chikwereti chekutengesa chakaregererwa nevakweretesi.
Kune huwandu hwezvidzidzo zvinoda kusangana kuti zvikwanise kubviswa uku. Kukanganwa chikwereti chikwereti icho hachikwanisi kuita izvi zvinogona kuregererwa kushandiswa uchishandisa mitemo yekusuruvara kana kubhadhara. Vanhu vane mvumo yekukwereta kumusha uye mari-kunze kana chikwereti-kugadziridza kugadziridza kunoda kuita mamwe mabhuku ekuwedzera kuti ave nechokwadi chokuti vanogona kushandisa zvakakwana mitero yose inoshandiswa kwavari.
Kukanganwa Chikwereti uye Mutero Unobhadhara
Kazhinji, chikwereti chakakanganwirwa kana chakaregererwa nemunhu anokweretesa chinotorwa semari inobhadharwa kune akakwereta. Mitemo yemitero inotsanangura kuti zvikwereti zvakaregererwa zvinosanganiswa mumari yomunhu uye zvichienderana nemitero. Nokutaura, mutemo uri mukati reRevenue Code Chikamu 61 (a) (12). Uyu mutemo unoti "mari kubva pakubhadhara chikwereti" inowanikwa mumutengo mukuru wemunhu wegore.
Mitemo yemitero inotsanangurawo mamiriro ezvinhu kana munhu asingafaniri kubhadhara mutero pamatokisi akaregererwa. Izvo zvinonzi zvinoshandiswa, izvo zvinoreva kuti mari yacho haingabatanidzi mumutero wemutero wemunhu.
Pane zviverengero zvakawanda zvinowanika, asi zvitatu chete zvinoshanda kumamiriro ekuregererwa kwemari. Izvi zvitatu zvinokonzerwa ndezvi:
- Chikwereti chakaregererwa mukupedza chikwereti ,
- Chikwereti chakaregererwa kana munhu wacho ari kunyunyisa, uye
- Chikwereti chinokodzera pasi peChitupiro Chekuita Mutemo Relief Act.
Chimwe nechimwe chezvinhu izvi zvinogadziriswa zvine zvigaro zvadzo zvekutsvaga uye kugadzirisa maitiro. Kune vanhu vakarasikirwa nemisha yavo, zvingave zvakakosha kuunganidza magwaro ekukweretwa kwepakutanga kuratidza kuti mari yakabhadhara yakashandiswa kupi.
- Kuti uwane mamwe mashoko pamusoro pekuregererwa chikwereti zvachose, ona Chikamu Chekudzima Kwechikwereti cheChangamidzo 908 uye Chikamu Chechikwereti chikamu chePamusoro 17.
Kufanirwa Pasi Pechikwata Chekuregerera Chikwereti Chekuita Relief Act
Mari yechikwereti inogona kukodzera kuiswa kunze kwekuwana mari pasi peMutemo weKutengesa Mutero Relief Act. Uyu mutemo unopa kuti mamwe maitiro ekununurwa kwekwereti yekwereti inogona kubviswa pamitero. Kuregererwa uku kunokosha kune vanhu vane misha yavo yakave yakatariswa, kana kuti ndiani akatengesa imba yavo pfupi, kana kuti ndiani akagadzirisa mari yavo yekubhadhara mari.
Kune mhando mbiri dzekweretesa chikwereti mumutero wemutero, chikwereti chekuwana, uye chikwereti chekuwana chikwereti. Kusiyana pakati pemigumisiro miviri iyo kusabatwa kunogona kushanda. Kuwana chikwereti chikwereti icho mari yaishandiswa kutenga, kuvaka, kana kugadzirisa zvikuru nzvimbo yekugara. Musha wekutengesa chikwereti chikwereti icho chakanga chisina kushandiswa kutenga, kuvaka, kana kuvandudza imba.
Kuwana chikwereti kunogona kusarudzwa kubva pamitero pasi peKutengesa Kwekwereti Dheyo Relief Act. Musha wekodzero yekutengesa haikwanisi kusarudzwa pasi pemutemo uyu mutsva. Pane kudaro, chikwereti chekodzero yepamusha chinogona kukodzera pasi pekunyorwa kwebato kana kubhadhara zvisingaiti.
Pane imwe imwe mhedziso zvakare. Imba inofanirwa kunge yakashandiswa semusha mukuru, zvinoreva kuti ndiyo yaiva nzvimbo yepamusoro yekugara kune ane chikwereti. Izvozvo zvinoreva dzimba dzechipiri, dzimba dzezororo, mari yekutsvaga, kana zvikwata zvekurenda hazvikodzeri pasi pekuregererwa uku.
Kukanganwa zvikwereti zvezvivako izvi zvingave zvakakodzera, zvisinei, pasi pekunyora kana kubhadhara zvisinei.
Ko chikwereti chakawanda chingabviswa sei kubva pamutero? Kukanganwa chikwereti chikwereti kusvika ku $ 2 mamiriyoni (kana $ 1 mamiriyoni akaroora uye kuisa kudzoka kwakasiyana) kunogona kusarudzwa kubva mumari yemakore 2007 kusvika 2016. Mushure me 2016, vanhu vanogona kuramba vasina kubhadhara chikwereti pamitero yavo chero bedzi muteresi uye uyo anokweretesa akapinda muchibvumirano chakanyorwa chakasununguka chekuregedza chikwereti pasati yaDecember 31, 2016.
Kuparadzanisa Kuwana Chikwereti uye Equity Equity Chikwereti
Usati waona kuti mari yakabhadhara inotorwa sei ichagadziriswa nekuda kwekuteresa, iwe unofanira kutanga unoda kuziva kuti chikwereti chako chakaregererwa chinowira sei mumapoka maviri:
- Kuwana chikwereti
- Home chikwereti chikwereti
Kuparadzanisa kunze kweizvi marudzi maviri ekubhadhara chikwereti kunogona kuva nyore kana zvakaoma. Izvo zvakaoma nzira iyi ichave yakabatana kana iwe wakanyatsogadzirisa zvikwereti zvako.
Kana mungozi yako chete yaive yekutenga mari yakashandiswa kutenga imba yako, ipapo chikwereti chako chose chichava chikwereti chekuwana. Iwe unogona kuisa kunze kwe $ 2 mamiriyoni mune chikwereti chekuwana pasi peHitoring Forgiveness Debt Relief Act (kana $ 1 mamiriyoni kune munhu akaroorwa achiisa kudzoka kwakasiyana).
Nokuda kwekubhadharwa chikwereti, chete mari inoshandiswa pachikwata chekutanga chechikwereti chemari chekutora mari ichaverengwa. Kana iwe wakaita chikwereti chekugadzirisa refinance, kana kutora mari, kana kuti une imba yekuenzanisa chikwereti chechikwereti chinoshandiswa kune zvimwe zvinopfuura kuwana imba, chikamu icho chechikwereti chako chichava chikwereti chakakwana chikwereti. Iyi chikwereti chekuwana chikwereti hachikwanisi kuita chikamu chemadhora emadhora maviri emadhora asi inogona kukodzera kusunungurwa pasi pekuregererwa kana kubhadhara mari.
Iwe uchada kunyora dhora mari yekuwana ichi uye chikwereti chekuwana chikwereti. Bhuku rimwe chete rebasa rinogona kutarisa chimwe chinhu chakadai:
Mutengo wokutenga wemusha: $ 200,000
$ 160,000 (kutanga kwe80 muzana yemutengo wemusha)
$ 40,000 (yechipiri kune 20 muzana yemutengo wemusha)
$ 15,000 (musha wekodzero yakatarwa kugadzirisa denga)
Zvose zvekuwana chikwereti kusvika zvino: $ 215,000
Refined zvikwereti zvitatu zviri mu $ 235,000 chikwereti
Kuenzanisa kwepakutanga kugamuchira chikwereti chikwereti kwaiva $ 200,000
Kubatanidza zvikwereti zvekwereti zve $ 35,000
Zvose zvikwereti chikwereti: $ 200,000
Musha wekodzero yemari yakakwana: $ 35,000
Kuisa Kunyoresa Kubhadhara Dhaka
Musha wemari chikwereti (usingashandisi kutenga, kuvaka, kana kugadzirisa zvikuru imba huru) uye mamwe marudzi erechikwereti akaregererwa, zvakadai semakadhi emakwereti, angave akakodzera kurapwa kwemitero pasi pekuregererwa kwekuregererwa. Insolvency inowanikwa apo chikwereti chikwereti chinopfuura chikamu chakanaka pamusi wezvinhu zvemunhu. Izvi ndizvo zvichaitika kune vanhu vakawanda vakarasikirwa nemusha wavo kubva pakakosha kwemusika weimba kunowira pasi pemari yavakakwereta paimba yacho.
IRS inotsanangura kushorwa kwekuregererwa:
"Chero chikwereti ichocho, uye kusvika pamwero, zvikwereti zvemunhu ane chikwereti zvinopfuura FMV [yekutengesa mari yakatarwa] yezviwanikwa.Sarudza matanho ane chikwereti uye FMV yezvinhu izvo nguva isati yabviswa chikwereti chemutengi kuti aone kana kwete uyo ane chikwereti ari insolvent uye chikwereti icho ane chikwereti anonyora.
"Chengetedza chikwereti chakakosha chemari chikwereti chakaregererwa kana munhu ane chikwereti ari kunyunyisa, asi chete kusvika pamari yaanotora chikwereti." Zvisinei, iwe unofanira kushandisa mari iyo isina kubhadhara kuderedza zvimwe zvikwereti zvemutero "(Publication 908).
Iko kusungirirwa kwekuregererwa kwekuwedzera chikamu chikamu chechikwereti chakaregererwa chinopfuura chikamu chakanaka pamusika wezvinhu zvako. Ngatitii muteresi ane imba ine mari yakaenzana yemari ye $ 150,000 ine chikwereti chakabhadharwa mari ye $ 235,000, munhu wacho haana imwe pfuma, uye mari yekuwana mari ye $ 200,000. Munhu uyu angadai akadzikinura chikwereti che $ 85,000 (chikwereti chemari chikwereti chisina kukodzera mari yemari). Pamusoro pemari iyi, $ 35,000 chikwereti chakaenzana (iyo mari isingashandisi kutenga imba), uye mari iyi inogona kusarudzwa pasi pekuregererwa kwekuregererwa. Mari yakasara ye $ 50,000 yechikwereti yaizokwanisa kubhadhara chikwereti. (Yakatsanangurwa kubva pamuenzaniso wakapiwa muMirairo yeFomu 982 , peji 4, kurayira mutemo.)
Kushungurudza Kusagadzikana Kwekudhadwa Dhaka
Kukweretesa zvikwereti kunogona kubviswa kubva pamutero unoshandiswa kana zvikwereti zvakanganwirwa sechikamu chekuperesa.
Kuti akwanise kuwana kurapa kusingabhadhara mutero, mubhadhari achada kuve akaisa mukana wekubhadhara uye chikwereti chakaregererwa pamutemo wedare rebhengi . Kune vateresi vanotarisana nekutaridzirwa kana kutengesa-pfupi, zvinogona kuva zvakakosha kushandisa shanduko yekuregererwa kwekutora chikwereti uye kubviswa kwekuregererwa kwekodzero kumusha kwekodzero nemamwe marudzi ekuregererwa kwechikwereti asati aongorora kubhadhara chikwereti.
Kushidzira kubhadhara kunogona kuunza mitero yakawanda yemitero, saka pane mamwe mashoko ona Publication 908, Bankruptcy Tax Guide paIndaneti ye IRS.
Kuzivisa Kurasirwa Kwechikwereti paMutero Wekudzokera
Zvikwereti zvakadzingwa nemunhu anokweretesa zvinoratidzwa pamutero wako wekudzokera. Iyo yakashumwa sei inobva pakuti iwe unokodzera chero ipi zvayo yakasarudzwa.
Munhu anokweretesa achapa Fomu 1099-C mbiri kune IRS uye kune munhu ane chikwereti chakaregererwa kana kukanganwirwa. Dhiyabhorosi inoshuma chikamu chechikwereti chakaregeswa. Nhamba ye chikwereti chakaregererwa inoratidzwa mubhokisi 2 yefomu. Kune vanhu vakasiya imba yavo mune zvishoma-kutengesa, kutengesa, kana imwe nzira yekugadzirisa , iyo mari yakaratidzwa ndeye mukuru wechikwereti yakasara isina kubhadhara mushure mekugadzirisa. Tsanangudzo ye chikwereti inoratidzwa muBhokisi 5, seyakero yeimba iyo chikwereti chakanga chiri. Bhokisi 7 remufomu racho richarondedzera kutengeserana kwemari yeimba yacho. Mumamiriro ekufananidzira, mari yakawanda yebhadharo kubva kutengeswa kwekutsvaga icharatidzwa seyakanaka yemari.
Tevera matanho aya kuti utaure Dare rakadzingwa pamutero wako wekubhadhara:
- Taura chero zvikwereti zvisingabhadharwi zvisina kubviswa paFomu 1040 Mutsara 21.
- Kana iwe uchikwanisa kubvisa zvimwe kana chikwereti chose pasi pe Mortgage Forgiveness Debt Relief Act, kubviswa kwekusolvency, kana kubviswa kwebhengi, iwe uchada kuzadza Fomu 982 (pdf, mapeji mashanu kusanganisira mirayiridzo).
- PaFomu 982, ratidza kuti kusunungurwa kunoshanda kwauri kuburikidza nekuongorora bhokisi rakakodzera pamutsara 1. Kana zvakawanda zvisingabatsiri zvinoshandiswa, zvino gadzirira Fomu 982 pakusunungurwa kwega. Iwe ucharatidza zvakare chikwereti chekwereti chisina kubviswa pamutero uri mumutsara wechipiri.
- Nokuda kwekusolvency uye kubhadhara kusingabhadharwi, iwe uchazofanirawo kugadzirisa kune dzimwe nhamba dzemitero. Kuti uwane mamwe mashoko, ona chikamu chekuderedza kwemaitiro emitero muPasicha 908.
- Kana iwe ukachengetedza imba yako uye uchigadzirisa chikwereti chako chechikwereti chepasi, iwe unoda kutarisa bhodhi yezera rekutanga, ripoti iyo mari iri mumutsara wechipiri, uye udzoke mari yakafanana mumutsara 10b. Iwe unoderedzawo zvigadziro zvako mari muimba nemari yakafanana seyendaneti 10b.
Zvimwe Zvinyorwa Pamusoro Pezvokukanganwa Zvikwereti uye Kutengeswa Kwekuregerera
Heino mutsara wezviwanikwa kubva kuInternal Revenue Service pamusoro pezvikwereti zvakadzingwa uye Mutemo Wekuregererwa Kwemari Relief Act.
- Kukanganwa Debts, Foreclosures, Repossessions, uye Kubviswa (Publication 4681, inowanikawo pdf )
- Fomu 982, Kuderedza Mitero Inokonzerwa Nokuregererwa Kwemhosva (pdf, inosanganisira mirayiridzo)
- Musha Wokutsvaga Kwemhosva uye Chikwereti Kucheneswa
- Ndine Kuregererwa Kwechikwereti Mari Yekugara Kwangu Here? (mutauriri wemutero mubatsiri)
- Bankruptcy Tax Guide (Publication 908)