Izvi zvakabviswa mutero zvakanakisisa pasi pemutemo mutsva
Migumisiro yeMutero Wemitero uye Jobs Act
Chikumbaridzo chemari yekurapa chinodhevedzwa chaifanira kugara pa10 kubva muzana, asi TCJA yakashandura izvozvo uye nenzira inofadza. Hasi chete TCJA inodonha chikumbaridzo zvakare kusvika ku7,5 muzana, asi inoita kuti shanduko idzokezve kusvika muna 2017. Unogona kuda kubhadhara mari yako yezvokurapa iyo inopfuura 7.5 kubva muzana ye AGI yako pakudzoka kwako muna 2017.
Zvinosuruvarisa, kuchinja uku kunongoshanda kumakore emitero 2017 ne 2018. Kutanga muna 2019, chikumbaridzo chinorongwa kudzokera kumashure kusvika 10 muzana.
The AGI Threshold
Iwe unogona kuverenga huwandu hwe7,5 muzana nekugadzirisa zvose zvese zvekurapa kwekurapa, uye kubvisa 7.5 kubva muzana yemari yako yakagadziriswa yakawanikwa. Kana AGI yako-iyo inogona kuwanikwa mumutsara we 37 yeFomu 1040-iri $ 65,000, chikumbaridzo chako ndeche $ 4,875 kana 7.5 muzana yeiyo. Kana iwe uine $ 10 000 mune zvekurapa zvinoshandiswa mune zvekurapa, kubvisa kwako kuri $ 5125, kana kuti mari yacho inopfuura $ 4,875 chikwata.
Enzanisa izvi nekutonga kwa2016-10 peresenti yegore ra2016, rakarongwa kudzoka muna 2019: Kubviswa kwako kwaizova $ 3 500 chete kana kuti mari yepamusoro ye $ 6,500.
Zvikwereti pasi pepakati yepakati hazvibvumi.
Une Itaize
Zvechokwadi, kune mimwe mitemo yakawanda iyo inoshanda kumutoro wemari yekudhara mutero.
Kutanga, iwe unofanirwa kutora zvitsva zvako kuti uzviite, izvo zvinoreva kuti unofanira kuzadzisa nekuisa Purogiramu A nekudzoka kwako. Kana iwe uchikwanisa kutora zvimwe zvakasiyana-siyana zvakasarudzwa pane Purogiramu A zvakare, izvi zvinogona kukosha nguva yako.
Iwe unoda kutsvaga chikuru chekukanganiswa kwako kwese kwawakaita kana kuti kubviswa kwakakwana kwehuwandu hwekutsvaga kwako. Iwe haugoni kutora mutengo wakakwana uye itemize, zvakare, uye mutemo uyu uchava nemugumisiro mukuru muna 2018 nokuti TCJA inodawo kuwedzera kaviri kubhadhara zvakakwana kune vose vabhadhara mutero kubva muna 2018.
Kune vasina kubhadhara mutero, inowedzera kubva ku $ 6 350 kusvika ku $ 12,000. Nokuda kwemusoro wezvinyorwa zvemhuri, inokwira kubva pa $ 9,350 kusvika ku $ 18,000. Kana iwe wakaroorana uye uchisungirira kubatanidza kudzoka nemumwe wako, inosvetuka kubva pa $ 12,700 kusvika ku $ 24,000, kunyange iwe newawakaroorana naye mukaita zvakasiyana zvakadzoka, inongova $ 12,000 chete. Kana iwe usina huwandu hwezviyero izvi muzvikwereti zvacho zvese, iwe unobhadhara mitero kune mari yakawanda kupfuura iwe unofanirwa kana iwe usingarevi kubhadhara kushandiswa kwese.
Kana ikashandura kuti itemizing inonyanya kufarira muna 2017 kana 2018, mari yekurapa inogona kuderedzwa pamutsara 1 weChito A. Mitsara 2 ne3 yeChechi A kuverenga kuregererwa kwezvinhu zvekurapa, uye mutsara wechina unoratidza chikamu chekuregwa chezvawakabhadhara.
Ndiani Akagamuchira Kuchengetedzwa?
Iwe unogona kubhadhara mari yezvechiremba inobhadharwa iwe pachako, wako wako, uye vako vanovimba . Iwe unogonawo kukwanisa kubhadhara mari kune mumwe munhu uyo asina kukodzera seunotarisira iwe asi aizodai kunze kwemamiriro ezvinhu anotevera, maererano neMirayiridzo yeChechi A yakabudiswa neI IRS.
- Mwana wako wausingaiti semunhu anovimba naye nekuda kwemitemo yevana vakarambana kana vabereki vakatsaurwa.
- Chero munhu chero upi zvake waungadai akazviti akazvimirira pakudzoka kwako kunze kwekuti munhu wacho akawana $ 3 900 kana kupfuura emari yakawanda kana kuti akadzoka pamwe chete.
- Munhu chero upi zvake waungadai akazvitaura semunhu anovimba naye kunze kwekuti iwe kana mudzimai wako kana kuisa pamwe chete kunogona kutorwa semunhu anovimba nemumwe munhu kudzoka.
Special Rule kune Vaya Vanorambana Vakarambana kana Vabereki Vakaparadzaniswa
Mubhadhara anogona kupa mari yekurapa kwevana vake kunyange kana mumwe mubereki womwana kuti ataure mwana wacho seanomuda.
Mumamiriro ezvinhu aya, mubereki mumwe nomumwe anokwanisa kubhadhara mari yemari yaakabhadhara nokuda kwomwana. Mubereki asingatauri munhu anotarirwa anokwanisa kutora mari yekurapa kwemwana pasi pemurairo chaiwo wevana vevabereki vakaparadzaniswa, uye mumwe mubereki anokwanisa kutora mari yevana yezvemari yavaripa pasi pemutemo mukuru unobvumira kuti vateresi vatore mari yezvokurapa ivo pachavo uye vanovimba navo.
Special Rule kune Vasiri Vavengi
Vateresi vanogonawo kubvisa mari yezvechiremba yavakabhadhara kune vanhu avo vangadai vakashanda sevaya vanovimba navo kunze kwekunge vawana zvakawanda kupfuura kuregererwa kwemunhu pachavo kwegore iroro remutero. IRS inopa muenzaniso unotevera wemutemo uyu unokosha:
"Iwe wakapa chikamu chekusigirwa naamai vako asi haugoni kumutaura semunhu anovimba naye nokuti akagamuchira mubhadharo we $ 4050 muna 2017. Unogona kuisa pamutsara 1 chero mushonga wezvemari uye mazino iwe wakabhadhara muna 2017 kuna amai vako."
Kunyange zvazvo amai vari mumuenzaniso uyu vakaita mari yakawanda kupfuura yekusunungurwa kwomunhu oga, iyo firimu yakanga ichikwanisa kubvunza kurapwa kana mazino mari yaainge amubhadhara kuburikidza nekupa mazita aya muParamende yake A.
Chero kunze kwe-Pocket, Kutevedzerwa Kwemitero Kunowanikwa
Mari chete yemari yezvokurapa iyo isina kubhadharwa neshuwarisi inosanganiswa mune zvekurapa mari yakabviswa. Somuenzaniso, kana mishonga yemishonga inodhura madhora makumi mashanu uye iwe une $ 30 copay apo kambani yako ye inshuwarisi inobhadhara imwe $ 20, unogona kutora chete $ 30 iwe iwe pachako iwe wakabhadhara.
Saizvozvowo, chero ipi zvayo yezvemari inobhadharwa inoshandiswa kushandisa pretax madhora kubva mubhadharo yekushandisa yakashandura, nhoroondo yekuchengetedza utano kana urongwa hwekubhadhara hutano hahupindi mukuderedzwa kwakagadziriswa kwezvinhu zvekurapa.
Ndezvipi zveMari dzinogona Kubviswa?
Maererano neInternal Revenue Code chikamu 213 (d) (1), mari yacho inofanira kugutsa chimwe chezvinhu zvinotevera zvinotora mutero. Inofanira kuva:
- Zvakafanana nehutachiona, kurapa, kuderedza, kurapa, kana kudzivirira zvirwere
- Mishonga inobata chero sarudzo kana basa remuviri
- Kutakura kuenda nekubva kuchipatara,
- Kushumira kwenguva refu, kana
- Inishuwarenzi yekuchengetwa kwechiremba kana kutarisirwa kwenguva refu
"Kurapa kwekurapa kunofanirwa kunge kunonyanya kuderedza kana kudzivirira kukanganisa mumuviri kana mupfungwa kana kurwara," IRS inotaura muPublication 502. Zvisinei, "haaisanganisi mari inongobatsira kune hutano huzhinji, hwakadai sevhitamini kana kuti zororo." Mishonga nemirairo inopiwa nevarapi, vanachiremba, vanachiremba vemazino, chiropractors, psychologists, masayendisiti, uye vakadaro vashandi vezvokurapa vanogona kuderedzwa.
Mitemo inokosha yeKuderedza Utano Inishuwarenzi
Mishonga yemishuwarenzi yehutano inofananidzwa semari yekurapa kwezvinangwa zvekuderedzwa, asi ivo vanozviisa pasi pemimwe mitemo.
Vanhu vanogona kudhara mari yemari yehutano, mazino, uye maonero ekuchengetedza inshurensi, asi chete kana zvikwereti izvi zvakabhadhara uchishandiswa mushure mekutora mari. Vanhu vane inshuwarisi yeboka kuburikidza nevanoshandira vanowanzobhadhara mari yemabhadharo aya ne-pre-tax dollars.
Medicare Chikamu Paiyamisi inogona kuderedzwa kana mubhadhari asina kuvharwa pasi pe Social Security uye achizvidira kuti anyoreswe muPirate A. Medicare Part B uye maPurayamisi eMedigap anogona kuderedzwa. Medicare Chikamu D chirongwa chemishonga chemishonga yemishuwarenzi yemishonga inogona kuderedzwa.
Mitemo inokosha yekutengesa-Nekutengesa Kwose
Iwe unogona kubhadhara mari yekufambisa kuenda uye kubva kuchipatara chekutarisira kana kutakura "kunonyanya kukosha, uye kunokosha kune, kurapwa kweutano," maererano ne IRS muPasanuro 502. Zvinyorwa zvinotevera zvinogona kuiswa mumutengo wezvokurapa-zvakabatana matanho:
- Bhasi, teksi, chitima, kana kuti ndege dzepamberi kana basa reku ambulensi
- Kutakura mari yemubereki anofanirwa kuenda nemwana anoda kurapwa
- Kutakura mari yemukoti kana mumwe munhu anokwanisa kupa majekiseni, mishonga, kana zvimwe kurapa kunodiwa nemurwere ari kuenda kunotora kurapwa uye asingakwanisi kufamba oga, uye
- Kutakura mari yekugara uchishanyira kuona munhu anorwara mupfungwa, kana izvi zvinoshandiswa zvinokurudzirwa sechikamu chekurapa.
Kana iwe uchifamba nemotokari, iwe unogona kutora makiromita uchishandisa miyero yakaenzana yehutano pamagariro ehutano: 17 masentimita nemaira muna 2017, uye masendi 18 pamiraira muna 2018. Unogona kuwedzera mari yekupaka uye inzira dzemugwagwa kusvika pachiyero ichi.
Nguva Yokurapa Mari Inodhaka
Iwe unogona kungobvisa chete mari yezvechiremba mugore rawakavapa, kunyange mutero unogona kuva nemari, chengetera, kana kadhi rechikwereti. Iyi ndiyo mhaka kunyange kana mishonga yezvechiremba yakapiwa mune rimwe gore rakasiyana, rakadai sekunge iwe wakarapwa munaDisemba 2016 asi wakabhadhara mutero uyu munaJanuary 2017. Iwe unobva watanga kubhadhara mutero wako wekutora 2017.