Imwe nzira yekubhadhara mari yekuparadzira mari inowanikwa mumakore akawanda
Chinhu chinokosha chechigadziriswa chekutsvaga nzira yekutsvaga kupararira mari inowanikwa mubereko pane nguva.
Zvichienderana nemamiriro emari emunhu, kupararira kwekuwana mari inowanikwa pane imwe nguva kunogona kuunza:
- Kubhadharwa kubhadharwa pamitero yepamusoro yemitero;
- Kubatanidza kutengesa kwemari yemari inouya kubva kune mutengi nemari inobhadhara mitero;
- Kuchengetedza mikana yakareba, maitiro mashomanana mumari, kugadziriswa mari yakawanda uye mutero; and
- Zvichida zvimwe mari-mu-ruoko yekudzorera zvakare, kuchengetedza kana kupedza paunoona zvakakodzera.
Chimwe chikamu chakanaka ndechokuti mutengesi anowana chimwe chikwereti kune chikwereti chemutengesi kumutengesi.
Mafambiro ekugadziriswa anoda zvinhu zviviri.
- Unobvumirana kutengesa zvinhu kune mutengi nemitero yakagadzirwa kwenguva. Mari imwe chete inofanirwa kugamuchirwa mugore rimwe mushure megore rekutengesa rekutengeswa.
- Unosarudza kuzivisa izvi sechinhu chekutengeserana kweFomu 6252. (Zvichida, iwe unogona kusarudza kusashandisa nzira yekutsvaga kwekutsvaga.)
Chinyorwa Chakareruka
Apo Jorandus (kwete zita rake chaiyo) akatengesa bhizinesi rake, akakwanisa kuparadzira mutero wekubhadhara kwemakore akawanda achishandisa nzira yekutsvaga yekutsvaga.
Chikamu chekutengesa ndechekutengeserana umo munhu anotengesa pfuma yemutengi kumutengesi kwekufamba kwenguva uye kana imwe yebhadharo inogamuchirwa mugore rimwe mushure megore rekutengeswa. KuJorandus, chibvumirano chekutengesa chakataura kuti mutengi aizobhadhara 30% yemutengo wekutengesa mberi, 40% mugore rimwe chete, uye 30% yasara mumakore maviri.
Izvi zvakaita kuti Jorandus ataure 30% yezvaakawana muhomwe mugore rokutanga, 40% mugore repiri, uye 30% mugore rechitatu uye rokupedzisira. Uyezve, nokuti Jorandus aifanira kumirira kuti awane mubhadharo wake, mutengi akabhadhara chikwereti chechipiri uye chechitatu chikwereti.
Kuti uone kana Jorandus angave ari nani kushandisa nzira yekugadzirisa mutengo, tichadikanwa kuverenga kuti mutero unobata sei unogona kuva 1) kana akaudza zvaakawana pane nguva kana zvichienzaniswa ne2) kana akaudza zvose zvaakawana mugore of sale. Kuti tiite muenzanisi uyu, tichada kuziva kuti chii chatinowana uye zvakakonzerwa nemakore aya. Uye sezvo mamwe emakore iwayo ari mune ramangwana, tingave tichida kuenzanisa kuti ramangwana rake rekuwana uye zvingabviswa sei. Jorandus achange achiwana $ 100 000 kubva kutengesa kwebhizimisi rake, kuderedza kutengesa mari ye $ 10 000, kupfuura makore matatu. Zvichida mutengi achabhadhara chikwereti kune yechipiri uye chechitatu chipato. Uyezve, Jorandus anofungidzira kuti achava ne $ 36,000 emari inowanikwa gore negore kunze kwekuwana kwekutengesa bhizinesi rake. Haana kutarisira chero zvakakosha zvakabviswa. Iye zvino tinokwanisa kuenzanisa mamiriro maviri emitero.
| Muenzaniso 1: Sale Sale | Muenzaniso wechipiri: Kusarudzwa Kubuda Kwechigadzirwa Chechigadzirwa | |||||
| Gore 1 | Gore 2 | Gore 3 | Gore 1 | Gore 2 | Gore 3 | |
| Kubhadhara kubva kumutengesi | 30,000 | 40,000 | 30,000 | 30,000 | 40,000 | 30,000 |
| Gross profit profit percentage | 90% | 90% | 90% | 90% | N / A | N / A |
| Mutero unotora nguva refu | 27,000 | 36,000 | 27,000 | 90,000 | -0- | -0- |
| Mari inowanikwa | -0- | 2,000 | 3,000 | -0- | 2,000 | 3,000 |
| Mimwe mari yakawanda yemari | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 |
| Kugadziriswa mari yakawandisa | 63,000 | 74,000 | 66,000 | 126,000 | 38,000 | 39,000 |
| Kutengesa zvakadzama | -6,200 | -6,200 | -6,200 | -6,200 | -6,200 | -6,200 |
| Kuregererwa kwomunhu oga | -3 950 | -3 950 | -3 950 | -3 950 | -3 950 | -3 950 |
| Mutero wemari | 52,850 | 63 850 | 55 850 | 115 850 | 27850 | 28 850 |
| Mutero wemari weHurumende | 5,821 | 7,771 | 6,721 | 15,271 | 3,728 | 3,878 |
| Pashure-mutero mari | 57,179 | 66,229 | 59,279 | 110 729 | 34 272 | 35 1212 |
| Kubudirira kwekutengesa mutero | 11.01% | 12.17% | 12.03% | 13.18% | 13.39% | 13.44% |
| Pakati pemutero mutero pamari inowanikwa mari | 25% | 25% | 25% | 28% | 15% | 15% |
| Marginal tax rate pamusoro pekugara kwenguva refu | 15% | 15% | 15% | 15% | 0% | 0% |
| Mutero wemakore matatu | 20313 | 22 877 | ||||
| Mushure me-mutero wemari kune makore matatu | 182 687 | 180,123 | ||||
| 3-muzana wepamusorosoro unobudirira mutero | 11.84% | 13.26% | ||||
| Zvakatarwa achishandisa mutero wekutengesa 2014, kubviswa kwakakwana uye kuregererwa kwomunhu oga. Zvose zvinowanikwa ndezvenguva refu. Mushure mekare-mubhadharo mari inowanikwa mari inoshandiswa kudarika federal income tax. Kubudirira kwekuteresa kwekutere kwakaenzana nehurumende yemari yemari inopatsanurwa nemari inotengesa. | ||||||
Ngatitaurei kuburikidza nemamiriro maviri aya. Cherechedza zvisizvo izvo chete zvatiri kuenzanisa ndezvokuti mari inobhadhara inowanikwa mune mari - inopararira kwemakore matatu pasi pegadziriro yekutengesa (chiitiko 1) kana zvose panguva imwe chete kana mutengi achisarudza (mamiriro 2). Zvose zvinowanikwa mari uye zvigadziriswa zvinowedzera zvakafanana pakati pezviitiko zviviri. Kwemakore matatu, Jorandus achabhadhara madhora makumi maviri nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu nemakumi matatu Ndiyo mari yekubhadhara mari ye $ 2,564 pakushandisa nzira yekutsvaga kwekutengesa. Ndiyo mari yakawanda Jorandus angashandisa kuchengetedza kana kupedza sezvaanoona zvakakodzera.
Paunenge uchigadzira mamiriro ezvinhu akadai, zvakakosha kutora mashoko ose akakodzera maererano nemitero yako yemazuva ano uye yemberi.
Vanhu vakasiyana vachagadziriswa nenzira dzakasiyana-siyana zvichienderana nekusiyana mune zvemamiriro avo emari. Nokudaro zvakapambwa zvakatorwa uye mitero yakatarwa pamamiriro ako ezvinhu zvinogona kutarisa kusiyana nemamiriro ezvinhu akajeka akaratidzwa pamusoro apa. Saka ngatitsvakei pane izvi, saka iwe unoziva chatinofanira kutarisa.
Mufananidzo Mukuru: Nguva yekuwana mari
Pasi pemutambo wekutsvaga kwekutengesa, mari inotengesa inowanikwa kune makore akawanda. Kuwana kunowanikwa kamwechete (kutengesa kwekutengesa kunowedzera kushandiswa kwekutengesa zvishoma kuderedza kushambadzira mari) uye inoratidzirwa sehuwandu hwehuwandu hwekubatsira. Ichi chikamu chinoshandiswa pamutengo mumwe nomumwe sezvawakagamuchirwa. Zviwanikwa zvinosanganiswa mumari yegore rimwe nerimwe iyo mutengesi anogamuchira mubhadharo kubva kune mutengi. Mukuwedzera, mutengi anobhadhara chikwereti kubhadhara mutengesi mukumirira kugamuchira kubhadhara. Inofara inobhadharwa zvakasiyana pamatare emitero. Iko mari inobhadharwa kana iri nguva pfupi kana kwenguva refu, zvichienderana nokuti iyo yepasi yepasi yakaitirwa gore rimwe chete kana kudarika (nguva pfupi) kana kuti yakachengetwa kwemakore anopfuura (kwenguva refu). Nguva yakareba inowanikwa inogona kubhadharwa pazero, 15%, kana 20%. Kubata kwenguva refu kunogonawo kuva pasi pehupfumi hwehupfumi hwehupfumi hwehupfumi hwehupfumi hwehupfumi hwehupfumi hunokwana 3.8%.
Zvimwe Zvokutarisira
Iyo nzira yekugadzirisa yekutsvaga nzira inonyanya kutamba panguva yekuwana mari. Tinofanira kuparadzira mari yekuwana kwemakore akawanda here? Kana kuti kutora mutero unobata zvose kamwechete? Mhinduro "yakarurama" inobva pane zvakataurwa nemari yako.
Sangano remitero, kutengesa kwekutsvaga kwekutengeserana kwekutarisira mitero yemitero iyo inoshandiswa kune pfuma inowanikwa mari. Zvitengo zvekutengesa zvinogona kushandiswawo kutarisira zvimwe zvinokonzerwa nemitero. Semuenzaniso, kuparadzira mari kubva kune makore akawanda kunogona kubatsira munhu kutarisira mari yavo yakagadziriswa yakawanda, iyo inogona kuva yakakosha mukukwanisa kubhadhara mari kana kukwereta kwemitero inobva pamari inowanikwa. Semuenzaniso, kuchengetedza mari pasi peimwe chikumbaridzo kunogona kubatsira kudzivirira mapurogiramu eMedare yeBureresi kana kuti kunogona kubatsira munhu kuchengetedza mari yavo pasi pemubhiti apo kuderedzwa kwacho kwakadzingwa.
Kuwedzera mari kuburikidza nekupa ruzivo ruzhinji rwekuita mugore rimwe chete rinogona kuve:
- Shandisa mari yakawanda yepamusoro kune imwe yepamusoro yebhasiketi;
- Kushandisa mari inowanikwa muholo kune imwe yepamusoro mutero bhati;
- Mhinduro mune mamwe Social Social benefits anobhadhara mutero;
- Kuderedza kana kubvisa zvigadziriswa zviri kubudiswa zvichienderana nemari inowanikwa, yakadai sechikwereti chechikwereti chedzidziro, chikwereti chinoshandiswa , uye kuregererwa kwomunhu oga ;
- Kuderedza kana kubvisa kuti zvingabatanidzwa sei kuRoth IRA kana Coverdell Education Savings Account ;
- Kuderedza kana kubvisa zvikwereti zvemitero zvinowedzerwa zvichienderana nemari inowanikwa, yakadai semari yekubhadhara mitero yechikwereti , mari yekudzidza chikwereti kana chekwereti yemutero wevana ;
- Kurwisa kana kuwedzera mari yekusimwa kwemutero ;
- Dzoka kana kuwedzera imwe shanduko yemutero ;
- Medicare Chikamu B premium chinogona kukwira.
Kusiyana neizvi, kuparadzira mari inopfuura makore akawanda kunogona kuita:
- Batsira kuchengeta mari mukati memutengo wekuda kwebhadha;
- Batsira kuchengetedza mari inowana mari mukati memapurogiramu aidiwa nezero kana 15% mabheji;
- Mhinduro mune vashoma Social Social benefits inoteerera mutero;
- Batsira kuchengetedza mari mukati mekutakura kutora chikwereti chakakwana chekubhadhara chikwereti chechikwereti chevadzidzi, kubviswa kwemazvikwereti, kuregererwa kwomunhu oga, kana zvimwe zvakabviswa zvishoma nezvishoma;
- Batsira kuchengetedza mari mukati memutoro wekutora mutero wekubhadhara mutero, kana zvimwe zvikwereti zvemitero;
- Dzivisa kana kuderedza zvinokonzerwa nemutero wemari yekubhadhara mari;
- Dzivisa kana kuderedza kusvibiswa kwehumwe huwandu hwemitero;
- Dzivisa kana kuderedza zvinokonzerwa nepamusoro peParamisi yeBirumendi B.
Iye zvino, awa ndiwo matambudziko ekuguma. Izvi zvinobatsira kuburikidza nekugadzirisa zvikwereti zvekuwana uye kutarisa kuti maitiro akasiyana sei emari anokonzera matambudziko akasiyana emitero. Paunenge uchivaka iwe pachako urongwa hwekugadzirisa mutero, iva nechokwadi chekuona marudzi ose emari, mari yekutsvaga, mhando dzemitero, uye mhando dzekwereti yemitero inobatsira mumamiriro ako ezvinhu. Mune mamwe mazwi, tiri kuedza kugadzirisa pikisano pano nekuona kuti mari yakadini inobatanidza nedzimwe nzvimbo dzekutora mutero.
The Details
- Kuti zvikwanisike sechagadziriswa kutengesa: mutengesi anotengesa pfuma kune mutengi apo mutengesi anogamuchira bhadhara rimwechete mugore rimwe mushure megore rekutengesa.
- Vateresi vanogona kusarudza kusashandisa nzira yekutsinhanisa yekutengesa kuburikidza nekubatanidza zvose zvinowanikwa muhomwe mugore rekutengeswa. Nokuda kwechisarudzo ichi kuti chive chakakodzera, mutero wekubhadhara unofanirwa kuiswa nezuva rakakodzera rekudzoka, kusanganisira kuwedzera.
Nzira yekutengesa nzira inogona kushandiswa mumamiriro ezvinhu anotevera:
- Pfuma inotengeswa kurasikirwa. Dzokorora kurasikirwa kweguta rose mugore rekutengeswa.
- Kutengeswa kwekutsvaga mune imwe nzira yebhizimisi, kunyange kana mutengi achibhadhara zvinhu zvekutengesa mugore rakapera.
- Kutengeswa kwepfuma yako kana chaiyo chaiyo nevatengesi, kunyange kana imba yacho inotengeswa pane imwe chirongwa. (Zvisinei, pane zvakasiyana nevatengesi venguva-zvikamu uye majenya okugara. Ona Publication 537 yezvinhu zvose.)
- Kutengeswa kwematokari, zvisungo nezvimwe zvikwereti zvekutsvaga.
Iva nechokwadi kuti pane mitemo inokosha:
- Paanotengesa pfuma yakawanda kune munhu ane ukama hwepedyo,
- Paunenge uchichitenga depreciable property uye kuora kwezvinhu kunoda kubviswa zvakare,
- Kana uchitsinhanisa zvinhu zvakadai-zvemhando nezvikwereti zvinowanikwa,
- Kana mutengo wekutengesa weimba yacho uchienderana nezviitiko zvenguva yemberi,
- Kana uchitengesa zvinhu zvakawanda sechikamu chekutengesa kumwe chete,
- Kana chikwereti chechikwereti chakasara chisina kubvumidzwa muchibvumirano chekutengesa,
- Kana chikwangwani chinyorwa chizozotengeswa kana kutamiswa, kana
- Kana mutengesi achizodzorerazve pfuma yacho,
Ona Publication 537, paIndaneti ye IRS, nokuda kwekukurukurirana kwakadzika kwemirairo iyi inokosha.
Mienzaniso
Kunyange zvazvo urongwa uhwu husina huwandu, pano mamiriro ezvinhu umo vateresi vangada kufunga nezvekutengesa mari yekushandisa kushandisa shandisi yekutengesa.
- Kutengesa zvivako, hapana chekutengesa pamba, uye mutengesi anoda kupa mari mutengi. Izvi zvinogona kuunza ruzivo rwemari pamusoro pemakore akawanda kune mutengesi.
- Kutengesa bhizinesi kana kuti mabhizimusi makuru.
- Kuwana mari yakawanda kunokonzera mutero kune chikamu che 20% inowanikwa mubhadharo wekutengesa kana kuti yekutengesa mutero wemari.
- Kuwana mari yakawanda kwaizoita kuti muteresi ave nemhosva yekubhadhara premiums premium yeMurengeti B
Nhaurwa Nyaya
- Publication 537, Installment Sales (IRS.gov)
- Fomu 6252 (inosanganisira mirayiridzo, pdf, IRS.gov)
- Publication 550, Investment Income uye Imari (IRS.gov)
- Publication 544, Sales and Other Dispositions of Assets (IRS.gov)