Iyi yegore yemitero ndakanga ndanyatsovhiringidzika. Pano ini ndaive, ndakagara pakombiyuta, ndine tsvina yemagwaro emitero kuti ndipinde mufoni yangu yekodhi yemutero software. Ndakanga ndiri kuisa mu W-2 yemutengi. Zvinhu zvose zvinopfuurira zvakanaka kusvikira ndauya kubhokisi 14. Ndiyo apo basa rebhadharo romushandi rinowedzera mumhando dzose dze "mamwe" ruzivo. Izvi zvinoreva W-2 ine nhamba yechiverengero iri pedyo netsamba RSU.
Ndaiziva kuti RSU yaireva kushandiswa kwezvikwata zvezvitoro. Asi nokuda kwoupenyu hwangu, handina kurangarira nzira yekuwana nayo iyo RSU yeruzivo kubva paW-2 kuenda kumitero yekudzoka. Ndinofanira here kupinda chimwe chinhu muchikamu che-W-2 chemutero wangu wemutero? Ndinofanira here kuisa ruzivo urwu pane imwe nzvimbo pane mutero wekudzoka?
My software yakanga isiri rubatsiro. Ndinoda kuziva, ndakatendeukira kunjini yangu yekutsvaga. Ndakanyora mu "RSU pane W-2" - uye mitsva yekutsvaga yakadzoka haina kuratidza chero chinhu chinokosha chandinofanira kuziva. Ndakaedza kutsvaga, zvakare uye zvakare. Nguva imwe neimwe, ndakawana zvakawanda zve blah-blah-blah, asi hapana ruzivo rwechokwadi. Neruzivo rwechokwadi ndinoreva ruzivo rwandingandibatsira, ikozvino, kupedzisa kushanda kumuteereri wemutero wangu.
Saka ndakatsvakurudza nyaya iyi ini. Uye ini ndiri kugovera manotsi angu ekutsvakurudza newe, muverengi anodiwa. Tariro yangu ndiwe uchawana izvi zvakakosha, zvinoderedza kushungurudzika kwako, kunokubatsira kugadzirira mutero unodzoka zvakanyanya nekuvimbika uye zvakarurama.
Zvino, ngatitorei pachedu.
Nhamba Yakatorwa muBhokisi 14 yeRUU Yatove Yakaiswa Mubhokisi 1 Mitsara. [1]
Somuenzaniso, kana tine $ 234,567 inonzi muBhokisi 1 semuhomwe uye tine $ 12,345 inonzi muBhokisi 14 rakanyorwa seRSUs, iyo iyo $ 12,345 yakatobatanidzwa mumadhora $ 234,567.
Zvakaiswa muzvikwata uye zvisingatariswi zvikwata zvezvikwata zvinosanganiswa mumutero wemubhadharo wevashandi kana chimwe chezvinhu zviviri zvichiitika:
- Izvo zvisingabvumirwi zvikwata zvekutengesa, uye saka zvisingadziviriri. Muchiitiko ichi, mutengo wakakosha wekodzero yemugove panguva yekugadzirira (zvishoma chero mari ipi zvayo yekutenga mari yakasara) ndiyo muwandu wemari inowanikwa muhomwe yevashandi. [2]
- Panguva iyo zvigadziriswa zvigadzirwa zvinoshandiswa kune mushandi uye mushandi anoita 83 (b) sarudzo. Muchiitiko ichi, mutengo wekutengeserana wezvakawanda zveatengo panguva iyo zvigadziriswa zvigadzirwa zvichitumirwa (zvishoma chero mari ipi zvayo kutenga iyo yakachengetwa sengozi) inosanganiswa mumubairo wevashandi. [3]
Zvadaro, Record Basis muZvinochengeterwa Zvokutengesera Zvakare
Nheyo muzvikamu zvisingabhadharwi ndiyo mari yakabhadharwa yezviyo pamwe nemari inosanganiswa semari inotengesa.
Mumuenzaniso uri pamusoro apa, mubhadharo ane mari inenge $ 12,345 yezvigaro muzvikamu zvisingabhadharwi, sezvo ndiyo mari yakataurwa paFomu W-2. (Ndinotaura zvishoma nokuti mubhadharo angadai akabhadhara mari-ye-muhomwe yezvikamu. Tichada kubvunza muteresi kuti tiwane.)
Iyi nheyo yeruzivo ichauya yakajeka apo zvikamu izvi zvinotengeswa. Apo chikamu chacho chinotengeswa, tichaverenga kuwanikwa kana kurasikirwa pakutsvaga kwekutsvaga nekubvisa zvigaro kubva pane zvekutengesa.
Dzidzira Pointer: Tarisa Kubata
Zvakaiswa muzvikwata uye zvisingabhadharwi zvikwata zvezvikwata zvinowanikwa pasi pemutero wehurumende uye wehurumende, kune Social Security uye Medicare mitero (FICA), uye mamwe mimwe mitero yakabhadharwa nemitero.
Izvi zvinogona kuisa dambudziko kune vatengi vedu. Sei? Nemhaka yekuti zvigadziriswa zviyo ndeye cashless kutumiswa kwekukosha.
Iyo waanoshandira anoendesa chikamu chemari yacho kumushandi. Murairo unowanikwa pamatengo, saka mushandi haagoni kutengesa kana kutamisa chikafu ichocho kusvikira pane imwe nguva munguva yemberi apo shamba inoputika. Kukosha kweiyo mitsara inoshandiswa inosanganiswa mumari yevashandi (kana panguva iyo zvikamu zvekugovera kana kana, kana 83 (b) sarudzo inoshandiswa, panguva yekuendeswa). Kusvika ikozvino hapana mari yakashandura maoko. Asi kukosha kwezvikamu zvisingabvumirwi zvinoenderana nekuregererwa. Uye iyo inholding inofanira kuva mune mari. Saka kubvisa kunobva kune dzimwe nzvimbo-zvichida kubva kumubhadharo wenguva dzose wevashandi. [4]
Pane imwe sholding yekudzivirira kuti izive. Uyo waaishandira angagona kuisa iyo inongorodzwa yemari yekuwana mari yacho nebhadharo yenguva dzose yekubhadhara nguva.
Izvi zvinokonzera huwandu huwandu hwebhadharo yevashandi hunofanira kuderedzwa pamutero unoregererwa. Uye zvinogona kuita kuti mushandi ave achivharirwa. Zvimwewo, mushandi angagona kuisa zvakasara mari yekuwana sebhonasi kana kubhadhara nguva yekubhadhara. Muchiitiko ichi, zvinogona kuti mushandi anogona kunge asina kudzivirirwa. Vashandi vanorega pahwendefa 25% pamutengo we $ 1 mamiriyoni ekuwedzera mubhadharo wakabhadharwa mukati megore rekare. Mushure mekunge chibvumirano ichocho chasvika (kureva kuti, kana kubhadhara mubhadharo wegore kunodarika $ 1 mamiriyoni), vashandirwi vanorega patafura ye 39.6%. [5]
Tora muenzaniso wedu kubva kumusoro. Mutengi wedu ane $ 234,567 yemari yose yegore - iyo inoisa mutengi wedu mu 33% kana 35% bhakisi yemutero wegore, zvichienderana nehuwandu hwavo hwekutsvaga. Nesarudzo, mushandi uyu acharamba achidzivirirwa kana mushandi ari kubvisa 25% chete yehurumende yemitero. Mushandi achada kuumba mutsauko kuburikidza nekufungidzirwa kwemitero kana vachida kudzivisa kubhadhara kuuya munaEpril. Uye kana iwe usingakwanisi kuita zviyero, ipapo muteresi angada kuchinja kugadzirisa kwavo kubhadhara mitero yakatorwa kana kuti kubhadhara chikwereti chinotevera.
Nenzira iyo, maRUU haabvumirwi neFomu 3921 kana Fomu 3922.
Fomu 3921 inoratidzira ruzivo rwemashoko ekukurudzira sarudzo dzinoshandiswa.
Fomu 3922 inorondedzera mashoko ehurumende kune mushandi wekutenga chirongwa chirongwa.
Zvakaiswa muhomwe hazvienderani neimwe yemhando iyi.
RSUs Endai Purogiramu D Kana Uchitengeswa.
Nhamba yakaratidzwa paFomu W-2 inosanganiswa sechikamu chemari yemunhu muzvikamu. Izvi zvicharatidzwa pane Purogiramu D uye Fomu 8949 mugore rayo mubhadhadzi akatengesa zviri pasi.
In Summary
- Kana iwe uchiona maRUU kana kuvhara chikwata paFomu W-2 pedyo nedhora rairenda, iyo iyo mari yakawanda yakave yakabatanidzwa sechikamu chemari yevashandi inoratidzwa muBhokisi 1, 3, uye 5.
- Iva nechokwadi chokuti iyi yakawanda inowanikwa mumari yako zvinyorwa zvinyorwa zvezviyo zviri mumabhuku ako ega.
- Hapana chimwe chinhu chingaita maererano nekugadzirira Fomu 1040. Bhokisi 1 mibairo inowanikwa muhomwe yemari inoburitswa pamutsara we10 we1040, sezvakangoita.
- Iva nehanya nenyaya ipi neipi inorambidza yegore rinouya. Zvava kunonoka kugadzirisa chero dambudziko rekuregererwa kwegore rapera. Asi kune gore rinotora mutero, tibatsira mubhadharo kuti ave akachenjera. Pose pavanogamuchira zvipo zvekuchengetedzwa kwematokari, vanofanira kunge vachifunga nezvekuita 83 (b) kusarudzwa. Uye kana zvikwereti zvidhori zvezvikwata, vanofanirwa kuongorora kubvisa kwavo kutora kuti mari yakawanda ipi yavanoda kubhadhara kuburikidza nemari yekufungidzirwa kana kubhadhara zvikwereti.
Sources:
[1] Nhungamiro yeKubhadharira Kwekuchengetedzwa kweAva-based: Inzira yeMadridisciplinary. (PricewaterhouseCoopers LLP, March 31, 2013. PDF peji 4-57 http://www.pwc.com/us/en/cfodirect/assets/pdf/accounting-guides/pwc_stock_based_2013.pdf
[2] Internal Revenue Code chikamu 83 (a) uye Mutemo weMarikiti chikamu 1.83-1.
[3] Internal Revenue Code chikamu 83 (b) uye Mutemo weHaimariyo Chikamu chikamu 1.83-2
[4] Kaye Thomas. "Makomborero kana Mipiro yeChikoro." Fairmark, hapana zuva. http://www.fairmark.com/execcomp/grants.htm; uye "Kudzivisa Kubhadhara Kwekambani." Fairmark, hapana zuva. http://www.fairmark.com/execcomp/withhold.htm
[5] Mutero Wemutero Washandi (Publication 15, Circular E). Internal Revenue Service, yegore remutero 2015. Chikamu chekuwedzera mubhadharo. https://www.irs.gov/publications/p15/ar02.html#en_US_2015_publink1000202352
Kuverengazve:
- Internal Revenue Code chikamu 83, Imba inoshandiswa muKutanirana neKusarudzwa kweMabasa
- Mitemo yeZvigiro chikamu 1.83-1, Imba inoshandiswa muKutsinhanisa neKuita kweMabasa
- Mitemo yeZvigiro chikamu chikamu 1.83-2, Kusarudzwa Kubatanidza muNhepfenyuro Yakawanda mugore rekutsvaga
- Mitemo yeZvigiro chikamu chikamu 1.83-3, zvinoreva uye kushandiswa kwemimwe mitemo
- Mitemo yeHaimariyo Chikamu chikamu 1.83-4, Mimwe Mitemo
- G. Edgar Adkins, Jr., naJeffrey A. Martin. "Yakaiswa muhomwe: mutero unowanikwa kune vashandi nevashandi." Ipai Thornton, kwete zuva. PDF.
Ed Mitte, John Old, naSara Rumsey. "Kubhadhara." Internal Revenue Service, Zhizha 2013. PDF. http://www.irs.gov/pub/irs-tege/2013cpe_compensation.pdf
Your Federal Revenue Tax (Publication 17). Internal Revenue Service, yegore remutero 2014. Chikamu chekudzivirira nzvimbo. http://www.irs.gov/publications/p17/ch05.html#en_US_2014_publink1000171281