Zvinonyanya kukosha zvikamu zvinokonzera vanhu
Nyaya yakakwana : HR 2029 pa Congress.gov.
Inofungidzirwa bhajeti yemigumisiro : Inoderedza federal tax income ne $ 621.951 mabhiriyoni pamakore gumi kubva muna 2016 kusvika 2025 (Joint Committee on Taxation, JCX-143-15, pdf).
Tsanangudzo yezvakagadzirwa: Joint Committee yeMitero, JCX-144-15, pdf.
| Zvimwe zveMitero Imitero Yemitero | ||
| Batsirwa | ||
Heath care inobatsira vashandi vehurumende | Shanduko | 12/18/2015 uye kuenda mberi |
Misa inotakura uye kupakisa kunobatsira | Permanent parity | 2015 uye kuenda mberi |
| Inowanikwa | ||
Kununurwa kwechikwereti mari yezvivakwa zvikuru | Yakatarirwa nechinje | kusvika 2016 |
Zvikamu zvinogamuchirwa nevasingagari vatorwa | Permanent | 2015 uye kuenda mberi |
Kusabhadhara mari inogamuchirwa pasi purogiramu yemakoroji emabasa | Itsva | 2016 |
Kusabvisa mari yakawanda yemari yemamwe mari inogamuchirwa nevanhu vasina kuvharirwa | Itsva | makore ose emitero |
Kusabhadharwa kwe 100% kune mamwe mabhizimisi maduku | Permanent | 2015 uye kuenda mberi |
Anokodzera zone academy zvisungo | Yakawedzerwa | kusvika 2016 |
| Deductions | ||
Mipiro inobatsira yeGuin Gain Real Property Yakagadzirirwa kuchengetedza Zvirongwa | Permanent | 2015 uye kuenda mberi |
Mudzidzisi anotengesa mari | Permanent with changes | 2015; kuchinja kubva muna 2016 |
Mitengo yemainishuwarenzi ekuchengetedza mari | Yakawedzerwa | kusvika 2016 |
Kutengesa mutero kubviswa | Permanent | 2015 uye kuenda mberi |
Kudzidzisa uye mari yekudhara | Yakawedzerwa | kusvika 2016 |
| Credits | ||
Zvimwe mafuta emotokari refueling property tax credit | Yakawedzerwa | kusvika 2016 |
Mutero weAmerica mutero | Permanent with changes | |
Chikwereti chemutero wechidiki | Permanent with changes | |
Chikwereti chemafuta emotokari | Yakawedzerwa | kusvika 2016 |
Yakawana mari yechikwereti yemari | Permanent with changes | |
Motokari yemotokisi yemitero | Yakawedzerwa | kusvika 2016 |
Mushandi Wekutsvaga Nhamba inodiwa kuAmerican Opportunity Tax Credit | Itsva | kutanga 2016 |
Kwete-bhizimusi simba repamutoro mutero | Yakawedzerwa | kusvika 2016 |
Kudzivirirwa kwezvakaitika zvekare zveEarned Income Credit, Child Tax Credit, uye American Opportunity Tax Credit | Itsva | 12/18/2015 uye kuenda mberi |
| Mitero-Inofanirwa Kuchengetedza Mazano | ||
IRA Ropafadzo Kugoverwa | Permanent | |
Kuparidzirwa kwepakutanga kwemari yezvombo zvenyukireya, United States Capitol Mapurisa, Mapurisa Apamusoro-soro, uye vezvematongerwo enyika vanozvidzivirira | Shanduko | 2016 |
Kugadziriswa kwekugara kwezvinodiwa kune mapurogiramu anokwanisa eABLE | Kuchinja | 2015 |
Kuronga kweimwe nzvimbo yekubhadhara ndege | Retroactive change | 2014 |
Rollovers inobvumirwa kubva kune dzimwe zvirongwa zvekurega basa muSIMPLE retirement rekodhi | Shanduko | 12/18/2015 uye kuenda mberi |
Chikamu 529 mapurogiramu ekuchengetedza chikoro | Kuchinja | 2016 |
| IRS Procedure | ||
Kudzivirirwa kwekuwedzerwa kwemitero yekuunganidza mitero yeVarwi vehondo iyo iri muchipatara nemhaka yekukuvara kwemauto | Shanduko | makore ose emitero |
Nzira dzekubudisa Nhamba dzekutsvaga mubhadhari mumwe nomumwe | Itsva | 12/18/2015 uye kuenda mberi |
| Mhosva kune mumwe nomumwe Muteresi | ||
Zvikwereti pamusana pezvikwereti zvisina kukodzera zvekubhadharwa | Kuchinja | 12/18/2015 uye kuenda mberi |
Zvibvumirano kune vateresi avo vasina kukodzera kutora zvikwereti mugore rapfuura | Itsva | kutanga 2016 |
| Zvikwereti Kune Vatapi Vepato | ||
Kushingaira kweKana Tax Tax uye American Opportunity Tax Credit inodzoka | Itsva | kutanga 2016 |
Chirango chekugadzirisa zvikwereti avo vanoita nenzira yekuzvipira kana kusava nehanya | Kuchinja | 12/18/2015 uye kuenda mberi |
Zvokukurukurirana Zvichimbidzika zveMitemo yeMitero Yemunhu Mumwechete
Zvibatsiro zveHashandi
Heath Care inobatsira vashandi vehurumende: Hurongwa hwehutano uye hwehupenzi kuvashandi vehurumende vanogona kushandisa sangano revanhu vanozvipira sevashandi sechirongwa chechiremba chekubhadhara kubhadhara mitero isina kubhadharwa yezvekurapa pamwe nekutenda kunobvumirwa nemitemo yemitemo yehurumende kana kuti mitambo yakagamuchira mitero- kusunungura mitemo kubva ku IRS. Kubudirira kwekubhadharwa shure kweDecember 18, 2015.
Misa yokufambisa uye yekupaka zvikwereti : Kwegore remitero 2015 uye zvichienda mberi, iyo yakawanda yemitero isina kubhadharwa kwekufamba kwemazhinji, motokari yepasipurasi uye yekupaka mari inowanikwa pa $ 175 pamwedzi. Pakavepo, pakanga pasina kupesana: pamwe ne $ 100 mwedzi pamwedzi nekuda kwekufambisa kwemafambiro uye carpooling uye yepamusoro $ 175 pamwedzi pamwedzi nekuda kwekufambisa mari.
Nayo Kubhadhara
Kuregererwa kwechikwereti mari yezvokugara zvepamusoro : Yakapedzerwa kuburikidza ne 2016 nekugadziriswa.
Pasi pemutemo uyu, vateresi vanogona kusarura kubva kune mari yavo yehurumende yemitero kusvika kune $ 2 mamiriyoni ekuwana chikwereti chekuwana pamba yavo yekugara yakakanganwirwa kana kubudiswa nevakweretesa vavo (sekunge kuburikidza nekupfuura kwekutsvaga). Kugadziriswa: vateresi vanogona kukanganisa chikwereti mushure mekunge 2016 chero bedzi muteresi uye mubhadhadziro vakapinda musungo wakanyorwa wakabhadhara kuti uregere chikwereti pasati yaDecember 31, 2016.
Kusabhadhara mari inogamuchirwa pasi pepurogiramu yemakoroji emabasa: Kutanga gore remutero 2016, vadzidzi vanogona kubvisa kubva pamari yavo yakawanda yebhadharo inogamuchira kubva kune yakazara chirongwa chebasa-yekudzidza-chirongwa chinoshandiswa nekoroji yebasa. Purogiramu yebasa-yekudzidza-inofanirwa kudiwa kuti inokodzero yemutero unoregererwa.
Kusabvisa mari yakawanda yemari yakagamuchirwa nevanhu vasina kuiswa mujeri: Chikamu chitsva 139F chinopa kuti mari yakagamuchirwa nokuti munhu akaiswa mujeri zvisina kukodzera nokuda kwechivi chaasina kuita hachibvi pamutero wemari. Kuti ave akakodzera, munhu anofanira kunge akatongerwa mhosva pamutemo pasi pehurumende kana mutemo wehurumende, munhu wacho akashanda zvose kana chikamu chekutongwa kwavo mujeri, uye akanganwirwa, akapiwa ruzivo kana kuti kumuregerera nokuti munhu akanga asina mhosva, kana kutongwa kwakadzorerwa kana vakabuda mushure mutsva mutsva. Kuvhiringidzika kunobatsira kutanga mutero wegore gore ra2016 uye kunodzokorora kune makore ose apfuura emitero. PATH inosanganisira kuregererwa kunokosha kwemutemo wemakore matatu wemitemo pamitero yezvemitero inobvumira kuti vanhu vakwanise kudzorera kudzoka kwakadzorerwa uye zvikwereti zvemari yekubhadhara mitero yakadhadharwa kana kudai kubhadharwa kunosvika musi waDecember 18, 2016.
Kuregererwa kwe 100% kune mamwe mabhizinesi emabhizimisi maduku: Anogara achiwedzerwa makore emitero 2015 uye mberi.
Imari inowanikwa muzvikwata zvishoma zvebhizimisi zvakakosha muC corporation haisi kubviswa zvachose kubva kune federal mubhadharo wemutero kana mubhadhari ane chikwata chemakore anopfuura mashanu.
Vakakodzera nzvimbo academy zvisungo: yakawedzerwa kwemitero yemakore 2015 uye 2016. Kusvika ku $ 400 mamiriyoni mune zvakakodzera nzvimbo yekudzidzira zvikwata zvinotenderwa kubudiswa kune gore negore.
Deductions
Mudzidzisi anotengesa mari : PATH inoshandura zvitatu kune zvakataurwa pamusoro apa-in-line kudzidzisa mudzidzisi. Chokutanga, inowedzera kuderedzwa uku nokusingaperi. Kubviswa kwacho kwakapera pakupera kwegore ra2014. Kubhadhara mari yezvedzidzo kunowanikwa pamakore emitero 2015 uye kuenda mberi. Chechipiri, kutanga mugore rekutere 2016, chikamu chemadhora makumi maviri nemakumi maviri ekuderedzwa uku kuchave yakakonzerwa nehupfumi. Uyezve kutanga muna 2016, vadzidzisi vanogona kutora zvidzidzo zvekudzidzira mune zvidzidzo kuwedzera kune zvigadzirwa zvekirasi.
Kudzidzisa uye mari yekudhara : yakaderedzwa kwemakore emitero 2015 uye 2016.
Mitengo yemahomwe yveshuwarisi yekuchengetedza mari : yakawedzerwa makore emitero 2015 uye 2016. Pasi peurongwa uhwu, vanhu vanogona kusanganisira mari yekubhadhara mari yemishonga yeruzhinji sechikamu chekubhadhara chikwereti chinokonzerwa.
Mutengo wekutengesa mutero : izvi zvakaderedzwa zvakapera pakupera kwegore ra2014. PATH inodzorera kutengesa mutero kwekutengesa kwegore remutero 2015 uye inoita kuti kuderedzwa kusagare. Itemizers inosarudza pakati pepamusoro yehurumende uye misha yemitero yemunharaunda kana mamiriro avo enyika nekutengesa mitero.
Special Rule for Contributions Charity of Capital Gain Real Property Made for Conservation Purpose: Mutemo uyu wakanga wapera pakupera kwegore ra2014, uye PATH ikozvino inoita mutemo uyu usingagumi. Inoshanda kune gore rekutere 2015 uye richienderera mberi. Pasi pemutemo uyu wakakosha, muteresi anobvumirwa kutora rubatsiro rwemari (pakutengeserana kwemari yepamusoro, kusvika ku50% yemari yakagadziriswa yakawana mari) kupa zvipo kana chikamu chezvinhu chaiyo kune vanofanirwa nerudo rwekuchengetedza zvinangwa. Iko kukosha kwakanyanya kwemupiro, pamusoro pe50% yegadziriro yakawanda yemari yekuwana, inoendeswa mberi kusvika kumakore gumi nemashanu. Asina hanya nemutemo uyu unokosha, zvipo zvokuchengetedza zvingadai zvisingakwanisi 30% yemari yakawanda yakagadziriswa ine makore mashanu emotokari.
Mitero yemitero
Mutero weAmerica mukana wekuteresa : Pakutanga kushandiswa kwechinguvana kweTariro chikwereti, muAmerica mukana wekwereti wakarongerwa kupera pakupera kwe 2017. PATH inobvisa zuva iri rokuguma, zvichiita kuti mukana weAmerica uwane chikamu chechigarire mumutsetsi wemutero. Hapana imwe shanduko yakagadzirwa: sei iyo muAmerica mukana wekwereti inotarirwa uye ndiani anokodzera kuti agare akadaro.
Mushandi Wekutsvaga Nhamba inotarisirwa kuAmerican Opportunity Tax Credit: Vanhu vanofanira kusanganisira nhamba yekutsvaga yevanoshandisa iyo yedzidzo yavakapinda (iyo inonzi yakanyorwa paFomu 1098-T) apo inotora chikwereti cheAmerican Opportunity. Shanduko iyi inobatsira mugore rekutere 2016 uye richienderera mberi.
Mwana wemutero wechikwereti : Kune nzira mbiri dzekuverenga chikamu chinotsiviwa chekwereti yemutero wemwana. Imwe nzira inotora mari yakawanikwa nemunhu kune $ 3,000 uye inowedzera izvi ne15 muzana. Iyi $ 3,000 chikumbaridzo chakanga chiri chekuchinja kwenguva pfupi kwemakore 2009 kusvika 2017 kubva pachikumbaridzo chema $ 10 000. PATH inogadzirisa chikamu chemadhora mazana matatu, uye chiyero ichi hachikwanisi kuverengerwa nokuda kwezvishoma.
Kubhadhara mari yechikwereti chemutero : PATH inoshandura zvinhu zviviri kune chikwereti chemari yekuwana. Kutanga, inogadziridza yakakwirira yakagadziriswa mari yekuwana mari kune mhuri dzine vatatu kana kupfuura. (Urongwa ihwohwo hwakarongerwa kupera pakupera kwe 2017.) Chechipiri, inogadzirisa chikamu chepamusoro-kunze kwechibvumirano chevakaroorana vanonyora pamwe chete.
Kudzivirirwa kwezvakaitika zvekubhadharwa kweEarned Income Credit, Child Tax Credit, uye American Opportunity Tax Credit: Inobatsira kumitero yemitero yakaiswa mushure meDecember 18, 2015. Vanhu vangave vasina kuda EITC, CTC, kana AOTC kune munhu chero upi zvake ) uyo ane SSN, ITIN, kana ATIN yakabudiswa mushure mekufanirwa kwekutsvaga kudzoka.
Kwete-bhizimusi simba rekubhadhara mitero yechikwereti : yakawedzerwa kwemitero yemakore 2015 uye 2016. Kwegore remitero 2016, mahwindo, nzvimbo, uye magonhi zvinoda kusangana nemitemo ye Energy Energy 6.0 kuti iwane chikwereti.
Zvimwe mafuta emotokari refueling property tax tax: yakawedzerwa makore emitero 2015 uye 2016.
Chikwereti chemotokari yemagetsi: yakawedzerwa kwemitero yemakore 2015 uye 2016. Iyi chikwereti chemitero chakanga chapera pakupera kwegore ra2013, uye hachigadzirizve gore rekutere 2014. Kuwedzerwa kunoshanda chete kune motokari dzemagetsi. Mutero wekwereti yemotokari mitatu yemagetsi haisi kuvandudzwa.
Chikwereti chemafuta emotokari yemotokari: yakawedzerwa makore emitero 2015 uye 2016.
Mitero-Inofanirwa Kuita Maji Akachengetwa
Rutsigiro IRA Kugoverwa : Kusingaperi. Urongwa uhwu hwakanga hwakapera pakupera kwa2014. PATH inomutsidzira kuparidzirwa kwakakodzera kunobatsira kwa2015 uye kuenda mberi. Pasi pekukurudzirwa, vanhu vanogona kupa zvipo kune rudo zvakananga kubva kune avo vanoita zvekugara mari (IRA) kana Roth IRA. Kufanirwa kugoverwa kwezvipo hakubvumirwi kubva pamari yakawanda, zvinoreva kuti vanhu havaverengi kukosha kwechipo chavakapiwa sechikamu chemari yavo. Nenzira imwe cheteyo, kugoverwa kunobatsira kunobatsira hakusi kunzi sechikamu chezvakabviswa zvemunhu. Vanokodzera kugoverwa kwechipo vanoverenga kuti vatarise kushandiswa kwakaderera kunokosha kwegore.
Kuparidzirwa kwepakutanga kwekushandisa mari yezvombo zvenyukireya, United States Capitol Mapurisa, Mapurisa eDare Repamusorosoro, uye vezvematongerwo enyika vanochengeteka vashandi: maitiro aya evashandi vanogona kutora kugoverwa kubva kune hurumende inorondedzerwa kubatsirwa kana kurondedzerwa mupiro wemari yekusarura kunze kwekuzviisa pasi pe 10% yekutanga kuparadzirwa kwepamusoro kana mushandi akaparadzanisa kubva kumushure mushure mezera remakore makumi mashanu. Izvi zvinopesana nemutemo mukuru umo vanhu vanogona kutora kubva kumapoka avo ekurega basa rekusunungurwa mushure mekunge vava nemakore 55 uye vachiparadzanisa nebasa. Kubudirira kutanga kutanga mutero gore ra2016.
Kugadziriswa kwekugara kwepamusoro kune mapurogiramu anonyatsokwanisa eBLE : Kuchinja kweviri, kushanda kwegore remutero 2015 uye kuenda mberi. (1) PATH inopedza zvinodiwa kuti nhoroondo dzeALE dzinofanira kuiswa munzvimbo imwechete iyo muridzi webhuku ari anogara. (2) PATH inobvumira rollovers kubva muchikamu 529 mapurogiramu ekuchengetedza chikoro pasina chirango, kusvika kumuganhu wegore pane zvipo zveAIDS. Rllovers yakawandisa inowanikwa mumari yakawanda yemunhu ari kugovera.
Kuendesa kune imwe nzvimbo yekubhadhara ndege kunowanikwa: Mamwe marudzi ekuparidzirwa kubva kumagadzirirwo akafanirwa mazano anobhadharwa kune vashandi vepamberi vanogona kuputirwa pasina mitezo yemitero kune imwe tsika yeIRA. Kudzokera shure muna 2014.
Zvinyorwa zvinobvumidzwa kubva kune dzimwe zvirongwa zvekurega basa muSIMPLE retirement rekodha: Mushure mokupera kwemakore maviri emakore zvichienderana nezuva iro mushandi akatanga kutora muSIMPLE IRA , vashandi vanogona kutora mari kubva kune dzimwe zvirongwa zvekusiya mari (se 401 (k) zvirongwa) uye tsika dzeIRAs muSIMPLE IRA yavo. Kubudirira kune rollovers mushure meDecember 18, 2015.
Chikamu 529 mapurogiramu ekuchengetedza chikoro : 3 shanduko. (1) QHEE yezvigadzirwa zvemakombiyuta, zvinowanikwa purogiramu, software, kushandiswa kweIndaneti nemishandisirwo akafananidzwa chete kana zvishandiso, software kana maitiro zvichifanira kushandiswa zvikuru nemunhu anobatsirwa munguva ipi zvayo iyo mubhadhadzi akanyoresa kuchikoro chekodzero yakakodzera. (2) Anodzokorora mitemo inopa kuti nhoroondo dzinofanira kunge dzakabatanidzwa nekuda kwekuverenga huwandu hwekupararira kunowanikwa mumutero wemubhadhara. Mitsva iko zvino inoshandiswa pakugoverwa-neku-kugovera zvese panzvimbo pane zvakakwana. (3) Mutemo mutsva: kana munhu akapiwa mukana anowana kubhadharwa kwemari yepamusoro yezvidzidzo, chero kugoverwa kwaishandiswa kubhadhara mari inodzokodzwa haisi pasi pemutero kana mupiro wacho achidzorera mari yakadzorerwa kune chirongwa cha 529 mukati mememazuva makumi matanhatu kugamuchira kubhadharwa. Kubudirira pamakore emitero 2015 uye kuenda mberi.
IRS Procedure
Kudzivirirwa kwekuwedzerwa kwemitero yenguva yevatungamiri vemauto avo vari muchipatara nemhaka yekukuvara kwemauto: Kazhinji IRS ine makore gumi kutora mitero kubva musi wekuongorora. Iyi makore ane makore gumi inogona kuwedzerwa. Kunyanya, iyi yemakore gumi inotarisirwa kwenguva iyo munhu ari kuita basa rechiuto munzvimbo yakarwisana yakasarudzwa uye mazuva 180 mushure mekuguma kwebasa ravo. Izvi zvitsva zvinotsanangura kuti kana munhu akapindwa muchipatara nekuda kwekukuvadzwa kunotsigirwa munzvimbo yehondo, chero nguva yekugara muchipatara kunze kwekushanda kwebasa pamwe nemazuva zana 180 haingawedzeri mutemo wemakore gumi wekukwanisa pamakosheni. Iri urongwa hunobudirira zvakare nekudzoka mberi.
Nzira itsva dzekubudisa Nhamba dzeNhengo dzeMunhu mumwechete wekubhadhara: kubudirira kubva muna December 18, 2015.
Mhosva kune mumwe nomumwe Muteresi
Zvikwereti pamusana pezvikwereti zvisina kukodzera kubhadharwa: IRS inogona kuisa ikozvino kudhura kwekwereti kunodzokodzerwa pamusoro pemutero unoratidzwa pakudzoka paunenge uchiverenga chirango chakarurama-chine mhosva uye chirango chenhema. I IRS inogona kuisawo 20% maitiro ekukanganisa zvikwereti pane chikwereti chemari yechikwereti. Shanduko iyi inobatsira zvose kuenda mberi nekudzoka. Iyo inobatsira kumitero yemitero yakaiswa mushure meDecember 18, 2015 uye nokuda kwekudzoka kwakaiswa pairi kana kuti isati yasvika zuva iri kana mutemo wekukwanisa nguva yekuongororwa hauna kupera. Iko kushandura kune zvisiri izvo zvinorehwa chirango zvinobudirira kune zvinyorwa zvakaiswa mushure mezuva rokugadzwa.
Zvibvumirano kune vanokwereta avo vasina kukodzera kutora zvikwereti mugore rakapera: Kana munhu anotaura kuti Child Tax Credit , IRS gare gare inoramba chikwereti, uye kubhadhara kwomubhadhara wekwereti kwakagadzirirwa kuva nekuda kwekubiridzira, zvino munhu wacho haangaiti mwana Tax Credit kwemakore gumi anotevera. Zvisinei, kana mutero wemubhadharo ainge akatsunga kuve nekuda kwekusava nehanya kana kuti nemaune kusazvidza mitemo, zvino munhu wacho haagoni kutora Child Tax Credit kwemakore maviri anotevera. Murairo iwoyo unowanikwa kune zvinyorwa zvinosanganisira American Opportunity Tax Credit : makore gumi nekuda kwekubiridzira uye makore 2 nekuda kwekusaziva kana kuti nemaune kusazvidza mitemo.
Chirango cheMutero Wemitero
Kushingaira kweChikoro Chekubhadhara Mutero uye American Opportunity Tax Credit inodzokera: Mukuedza kuderedza zvido zvisina kukodzera, PATH inoda vadzidzisi vemitero kuti vatarisane nekushingaira kunodiwa pavanenge vachigadzirira kudzorera kwemutero apo muteresi ari kuda kubhadhara mutero wemwana kana Mutero weAmerica Mutero . Zvinoda - uye zvikwereti - zvakafanana nekushingaira kwakakodzera kwekwereti yemutero wekubhadhara. Izvi zvinobudirira kutanga mutero wegore 2016.
Chirango chekugadziridza mari inobhadharwa vanoita nenzira yekuzvipira kana kusazvidzora: Iyi chirango inowedzera kusvika kune imwe ye $ 5,000 kana 75% yemari inowanikwa (kana kuti inotorwa) nemugadziri wepamusoro pamusoro pemutero wemitero kana zvikwereti zvekubhadharwa apo mugadziri iri kutsika mutero nokuda kwekuda nemaitiro kana kusazvibata. Chirango chakakwirira chiri kubudirira kutanga kubva musi waDecember 18, 2015. Chirango chaicho chikuru che $ 1 000 kana 50% yemari inowanikwa (kana kuti inotorwa) nemugadziri wekodzero maererano nekutora mutero. Izvo zvisiri izvo zvinofanira kunge zvakakonzerwa nechinzvimbo chisingafungi, icho chiri chero chinzvimbo icho chigadziri chisingatendi chakanaka chiripo kupfuura kuti hachifaniri kutsigirwa pane zvakakodzera kunze kwekuti chigaro icho chiratidzwa pakudzoka kana kune chiremera chikuru chechigaro. Kune nzvimbo dzinosangana nedudziro yemutero wematero kana kutengeserana kwakanyorwa kana kutengeserana kunoratidzika, muparidzi anofanira kunge ane chikonzero chakanaka chokuti chinzvimbo chingangodaro chisingazosimbirwi pane zvakakodzera.
| Bhizimisi Mitero Inopiwa | ||
| Kupa Nhoroondo | ||
Mhepfenyuro yekutumira fomu Fomu W-2 uye Fomu 1099-MISC | Shanduko | kutanga 2017 |
Gungwa rakachengeteka yezvikanganiso zve minimis pane ruzivo runodzoka | Shanduko | kutanga 2017 |
Chikoro chega chega chaibhadhara chinoshushwa paFomu 1098-T | Shanduko | kutanga 2016 |
| Bhizimusi Kubhadhara | ||
Nguva yemakore masere ekuzivikanwa yezviwanikwa kubva kutengeswa kwekugadzirisa magetsi kutengesa pfuma | Yakawedzerwa | kusvika 2016 |
Kuderedza muS-corporation kukohwa nguva yezvakawanikwa mune mutero | Permanent | |
Bhizimisi risina kubhadhara mari inokonzerwa nemari yemitero-isingabvumirwi masangano | Permanent | |
| Bhizinesi Dhizinesi & Depreciation | ||
Makore gumi nematanhatu akatarisa mutengo wekutsvaga kwekugadziriswa kwekugadziriswa kwemahofisi ekugadziriswa, zvivako zvekudya zvakakodzera uye kuvandudzika, uye kugadziriswa kwekugadzirisa zvekutengesa | Permanent | |
Kutadza kwemakore matatu kwemabhiza emakwikwi | Yakawedzerwa | kusvika 2016 |
Kusuruvara kwemakore manomwe kune motorsports recreation complexes | Yakawedzerwa | kusvika 2016 |
Kuwedzerwa kuderedza kwebhizimisi pfuma kuIndia kuchengetedzwa | Yakawedzerwa | kusvika 2016 |
Basis kugadziriswa kwezvikwama zveS corporations zvichiita zvipo zvekupa zvipo zveimba | Permanent | |
Bonus depreciation | Permanent with changes | |
Bonus depreciation yeChipiri chekubereka biofuel plant property | Yakawedzerwa | kusvika 2016 |
Mipiro yezvipo yeKudya Inventory | Permanent | |
Dzimba dzinoita mabasa ekugadzirisa kuPuerto Rico | Yakawedzerwa | kusvika 2016 |
Chisarudzo chekuderedza chivako chekuvaka zvekugadzira magetsi | Yakawedzerwa | kusvika 2016 |
Chisarudzo chekutengesa firimu neterevhizheni uye kurarama maitirwo emitambo | Yakawedzerwa | kusvika 2016 |
Chisarudzo chekushandisa mari yangu yekudzivirira | Yakawedzerwa | kusvika 2016 |
Kuvimbiswa kwemahofisi emitero inokurudzira | Yakawedzerwa | kusvika 2016 |
Chikamu 179 Kuwedzerwa | Permanent with changes | |
| Bhizimisi Mitero Mitsva | ||
American Samoa nezvekusimudzira hupfumi mari | Yakawedzerwa | kusvika 2016 |
Biodiesel uye zvinowanikwazve zvinokurudzira dizeli | Yakawedzerwa | kusvika 2016 |
Chikwereti chemisha mitsva inobudirira | Yakawedzerwa | kusvika 2016 |
Chikwereti chezvivako zvinokonzera simba kubva kune zvigadziridzo zvakare | Yakawedzerwa | kusvika 2016 |
Chikwereti chekugadzirwa kwemaIndia emari | Yakawedzerwa | kusvika 2016 |
Mushandi wemari yebhadharo yevashandi vemabasa | Permanent with changes | |
Indian employment tax credit | Yakawedzerwa | kusvika 2016 |
Chikomborero changu chekudzidzira mutero chikwereti | Yakawedzerwa | kusvika 2016 |
Mitsva mitsva mutero chikwereti | Yakawedzerwa | |
Motokari yekusimudza mutero wekwereti | Yakawedzerwa | kusvika 2016 |
Tsvakurudzo uye kusimba mutero wekwereti | Permanent with changes | |
Chizvarwa chechipiri biofuel producer mutero chikwereti | Yakawedzerwa | kusvika 2016 |
Shandisa mukana wekutora chikwereti | Yakawedzerwa | |
| Kubhadhara Mitero | ||
Chirwere chekurapa chinokonzera mutero | Kusimudzirwa | kwemakore ekurenda 2016 ne 2017 |
| International Business | ||
Chikamu Chechipiri kunze kwekushandira mari yekushandira | Permanent | |
Tarisa-kuburikidza nekurapa kwekubhadhara pakati pehukama hwakarongeka kune dzimwe nyika pasi pemitemo yekunze yekambani inobatsira | Yakawedzerwa | kusvika 2019 |
Kurumidza Kukurukurirana kweMabhizimisi Emitero Yebhizimisi
Kuburitswa kweNhoroondo yeBhizimisi
Mhemberero dzekutsvaga fomu Fomu W-2 uye Fomu 1099-MISC: Fomu W-2 uye Fomu 1099-MISC inofanira kuiswa neJanuary 31 shure kwekuguma kwemwedzi wegore. Iyi ndiyo nguva yakatarwa yekupa aya mazwi kune vashandi nevatengi. Mabhizimisi haasisina kukodzera kuwedzerwa zuva rakadzingwa rekufambisa (February 28th pamapepa epa pepa uye March 31st pamagetsi emagetsi). Ichi chitsva chekupedzisira chinotanga kushanda kwegore ra2016.
Uyezve, PATH inorayira IRS kuti isabhadhara chikwereti chipi nechipi kana kubhadhara mari yakabatanidzwa neEarned Income Tax Credit kana kuti kuwedzera Child Tax Credit pamberi peFebruary 15th . Zvichida, izvi zvinopa SSA uye IRS nguva yakakwana yekugadzirisa zvose zvinowanikwa zveW-2 uye 1099-MISC mafomu uye anozvienzanisa nemitero yezvemunhu mumwechete kuti aonekwe kukodzera kweEITC neC ACTC. Iyi yeFebruary 15 inotangira zuva rekubhadhara mari yakabatanidzwa neEITC uye CTC inotanga kushanda kutanga negore rekutere 2016 rinodzoka rakaiswa mugore regore ra2017.
Chikwangwani chakachengeteka chezvikanganiso zve minimis pane ruzivo rwekudzoka: Kutanga gore regore ra2017, mabhizimisi anogona kuvimba nehutongi hwakachengeteka huri hunochengetedza chirango chekukundikana kutumira mashoko akakodzera kudzoka kana chirango chokukundikana kupa mhinduro yakarurama payee. Gwaro rekuchengetedzwa kwekuchengetedzwa kwechikepe: "Mashoko ekudzoka kana mazwi ekubhadhara asi zvakasunungurwa zvakaiswa asi zvinosanganisira a de minimis kukanganisa kwemari inotarisirwa kuziviswa pamusoro pekudzoka kana mutauriri. Muzhinji, a de minimis kukanganisa kwemari pamashoko ekudzoka kana chirevo hachifaniri kugadziriswa kana kukanganisa kwemari imwe chete isingapfuuri $ 100. Chidziro chepasi che $ 25 chinogadziriswa nezvikanganiso nekuremekedza kuburitsa kwemuwandu wekubvisa kana kuchengetedza kubvisa "(JCX-144-15, peji 124) .
Chikoro chega chega chaibhadharwa chinoshushwa paFomu 1098-T: Chinobudirira kwegore rakarenda 2016 uye ichienderera mberi, masangano ezvidzidzo anonzi aongorore chete zvikamu zvakakwana zvedzidzo yepamusoro uye yezvimwe zvikwereti izvo munhu wacho akabhadhara panguva yegore rekare. Pamberi pezvo, zvikoro zvekudzidzisa zvinogona kuudza kana mari inobhadharwa inobhadharwa kana mari inotengeswa mukati megore.
Bhizimusi Kubhadhara
Nguva yemakore masere ekuzivikanwa yezviwanikwa kubva kutengeswa kwekugadzirisa magetsi kutengesa zvinhu: yakawedzerwa makore emitero 2015 uye 2016.
Kuderedza muS-corporation yekucherechedza nguva yekugadzirisa-mubhadharo wemutero: Unogara uchichinja kubva pamakore gumi kusvika kumakore mashanu nguva yekucherechedza iyo iyo S-corporation, kambani yekutengeswa kwekambani kana yekutengesa mari yekuisa mari inogona kuendeswa kumitero yekambani kune zvakagadzirwa pfuma iyo yakabata kana yaimbova C-corporation kana yakagamuchira imba kubva kuC-corporation.
Bhizimisi risina kubhadhara mari inobhadhara mari yemitero-isingabhadharwi masangano: PATH zvachose inowedzera mutemo unokosha pamusoro pemari yekubhadhara, mishonga, kubhadhara mari nemari inowanikwa inobva kumakambani ane zvingasvika 50% anotungamirirwa nesangano risina kubhadhara mutero. Pasi pemutemo uyu wakakosha, zvikwereti uye zvimwe zvipo zvekuwana zvakagamuchira kubva kune zvinyorwa zvinodzora izvo zvinopfuura mitemo yekutora zvingave zvichienderana nemitero semari yebhizinesi risingaenderani uye inogona kuendeswa kune chikamu che20%. Iri urongwa rakanga rapera pakupera kwa2014, uye rakadzoserwa kwemakore 2015 uye mberi.
Bhizinesi Dhizinesi uye kuwedzerwa
Kuwedzerwa kwemakore matatu emabhiza emakwikwi: kwakaderedzwa makore emitero 2015 uye 2016.
Kusuruvara kwemakore manomwe kwema motorsports varaidzo complexes: yakawedzerwa makore emitero 2015 uye 2016.
Makore gumi nematanhatu akatarisa mutsara wekutsvaga kwekugadziriswa kwekugadziriswa kwemahofisi ekugadziriswa, zvivako zvekugadzira zvigadziriswa uye kuvandudzwa, uye kugadziriswa kwekugadzirisa zvekutengesa .
Kuwedzerwa kuderedza kuwedzerwa kwehupfumi kwenguva yebhizimisi pfuma muIndia kuchengetedzwa: yakawedzerwa kwemitero yemakore 2015 uye 2016. Kwegore remitero 2016, vateresi vanogona kusarudza purogiramu iyi yekuderedza kuwedzera kwekirasi-ne-class.
Basisi kugadziriswa kwezvikwata zveS corporations zvichiita zvipo zvekupa zvipo zveimba: Yakagadzirirwa nokusingaperi. Apo schapter S corporation inopa mari kana nzvimbo kune rudo, kukosha kwezvipo zvinopfuurira kumunhu wechipfumi 1040. Mugoveri anotora chipo chechipo sekuderedzwa kwakarongwa uye anoderedza mararamiro ake muchikamu cheS corporation. Nhamba iyo S corporation inoshandiswa nayo inoderedzwa inowanikwa chikamu chechigoverwa chevatsigiri chechigadziriswa cheimba inopiwa. (Mutemo uyu pamusoro pekugadziriswa kwekugadziriswa kwainge wapera pakupera kwegore ra2014, uye unodzorerwa kumutero wegore ra2015 uye mberi.)
Bonus depreciation: Yakapedziswa kuburikidza ne 2019 pamwe nekugadziriswa. Vateresi vanogona kutora 50% yezvigadziriswa zvezvigadzirwa nemugove sekuwedzerwa kwekuwedzera kwepamusoro kwekunowedzera kuora. PATH inowedzera kubhadhara kwebhonasi kusvika muna 2019 pamwe nekushandurwa kunotevera. Iko kubhadharira mari yebhonasi ndiyo 50% yezvakagadziriswa zvemakore emitero 2015, 2016, uye 2017; 40% mugore rekutere 2018; uye 30% mugore rekutere 2019. Imwe ma $ 8,000 ekuderedzwa kwebhonasi inobvumirwa pamotokari yemakore emitero 2015, 2016, uye 2017; imwezve $ 6 400 nokuda kwe 2018; uye imwezve $ 4 800 yegore ra2019. PATH inowedzerawo kusvika muna 2019 sarudzo yekukurumidza kukwidziridza AMT panzvimbo yebhonasi yakaderera.
Bonus depreciation yechipiri chizvarwa biofuel plant property: yakawedzerwa makore emitoro 2015 uye 2016.
Mipiro inobatsira yezvokudya Inventory: Inogara yakawedzerwa. Izvi zvitsva zvinowanikwa pamakore emitero 2015 uye mberi. PATH inobatanidzawo mitatu mitemo kumitemo inokosha yekupa zvikafu zvezvokudya kune zvipo. Chokutanga, vateresi vemabhizimisi vanogona kutora kudha kusvika ku15% yebhizimisi inotengwa mari (yakave 10% yemakore emitero 2014 uye yapfuura). Chechipiri, vateresi vanogona kusarudza, mune mamwe mamiriro ezvinhu, kuti vateerere nheyo yezvokudya zvavo zvakaenzana ne25% yezvakanaka pamusika kukosha kwechimwe chinhu. Chechitatu, PATH inotanga kuzvidzora zvingashandiswa pakuratidza kukosha kwezvokudya zvinopiwa.
Dzimba dzokuita mabasa ekudzikinura kuPuerto Rico: yakawedzerwa makore emitero 2015 uye 2016.
Chisarudzo chekutora nzvimbo yekugadzira zvekugadzira magetsi: yakawedzerwa makore emitero 2015 uye 2016.
Chisarudzo chekutengesa firimu nemitambo yeterevhizheni uye kurarama maitirwo emitambo: yakawedzerwa makore emitero 2015 ne2016. Kwegore remitero 2016, vararamiro vemitambo vanofanirwawo kuita mutemo uyu unokosha.
Chisarudzo chekubhadhara zvombo zvangu zvekuchengetedza: yakawedzerwa makore emitero 2015 uye 2016.
Kupiwa simba kwekutengesa mutero kwekukurudzira: yakaderedzwa kwemakore emitoro 2015 uye 2016.
Chikamu 179: Kuwedzerwa kwemiganhu yegore ra2015 uye remangwana ikozvino yakagadzirirwa pamiganhu ye $ 500,000 pagore, uye iyo miganhu yakaderedzwa kana mari yezvikodzero zvinowanikwa mubasa mukati megore inodarika $ 2 mamiriyoni. Mari ye $ 500 000 uye $ 2 mamiriyoni-shanduro inotsanangurirwa nekutengesa kwegore kubva mugore rekutere 2016. PATH inogadzirawo mitemo mina yekusagadzikana kweChikamu 179.
(1) Kuvandudzika kwemazuva ano kwakagadziriswa, zvivako zvekudya zvakakodzera uye kuvandudzwa, uye kuvandudzwa kwezvokudya zvepamusoro kunokodzera Chikamu 179 kurapwa, nechinangwa chakanyanya chema $ 250,000.
(2) Kubva pane-tablet-software inokodzera Chikamu 179 kurapwa.
(3) Air airing and heat units vanokodzera Chikamu 179 kurapwa kunotanga nemutero gore ra2016.
(4) Vateresi vanogona kudzorera sarudzo yeChishanu 179 yakamboitwa pasina kubvumirwa kweInternal Revenue Service.
Bhizimisi Mitero Mitsva
American Samoa nezvekusimudzira hupfumi mari: yakawedzerwa makore emitero 2015 uye 2016.
Biodiesel uye zvinodzokodzwazve zvinowedzera dizeli: yakawedzerwa makore emitero 2015 uye 2016.
Chikwereti chemisha mitsva inogadzirisa simba: yakawedzerwa makore emitero 2015 uye 2016.
Chikwereti chezvivako zvinokonzera simba kubva kune zvigadziriswa zvakare: yakawedzerwa kwemitero yemakore 2015 uye 2016, kunze kwezvivako zvemhepo (izvo zvakapera muna 2014 uye hazvisi kuvandudzwa).
Chikwereti chekugadzirwa kwemaIndia emarasha: yakawedzerwa makore emitero 2015 uye 2016.
Mushandi wemari chikwereti kune vashandi vanoita basa rinoita basa rehupfekheni: Vanogara vachigadziriswa nekuchinja. Mabhizimusi anobvumirwa chikwereti chemari yekusungirirwa chakaenzana ne20% yebhadharo yakasiyana. Kusiyana kwekubhadhara ndeye musiyano pakati pemubairo wevashandi uyo mubhadhari angadai akabhadhara dai mushandi akaramba achishanda uye mubairo wekubhadhara mushandi anogamuchirwa kubva kumasoja paanodanwa kuti aite basa rinoshanda. Uyu mutero wechikwereti unowanikwa kune vose vashandi veupi upi hupi hunotanga muna 2016. Kwemakore 2015 uye yapfuura, chikwereti chinogumira kumabhizimisi maduku.
Indian employment tax credit: Yakapedzerwa kwemakore emitero 2015 uye 2016.
Chikamu changu chekudzivirira chikwata chekwereti mutero: yakawedzerwa makore emitero 2015 uye 2016.
Misika mitsva mutero wechikwereti: Yakapedzerwa kuburikidza ne 2019, ichibvumidza kusvika ku $ 3.5 mabhiriyoni muzvikwereti zvinokwanisa gore negore. Nguva yekugadzirisa kwekodzero dzisina kushandiswa inowedzera nemakore mashanu kusvika muna 2024.
Motokari yekuchengetedza mutero wechikwereti: yakawedzerwa makore emitero 2015 uye 2016.
Tsvakurudzo uye kusimbiswa kwekwereti yemari: Inogara yakawedzerwa nekuchinja. Zvikwereti zvinyorwa zviduku zvinogona kushandisa tsvakurudzo yekubhadhara kubhadhara mutero wavo wenguva dzose uye kushandiswa kwemutengo unoshandiswa kutanga negore remutero 2016. Uyezve kutanga muna 2016, mabhizimisi maduku anogona kusarudza kutsvaga mamwe ekutsvakurudza kwavo mvumo pamusoro pevanoshandisa Social Security tax mhaka.
Chizvarwa chechipiri biofuel producer mutero chikwereti: yakawedzerwa makore emitero 2015 uye 2016.
Shandisa mukana wekwereti yekwereti: Yakapedzerwa kuburikidza ne 2019 nekugadziriswa. Kutanga mugore rekutere 2016, chikwereti chemutero webasa chinowanikwa kune vashandi vanobhadhara vanhu vasina kushanda kwevhiki makumi maviri kana kupfuura.
Kubhadhara Mitero
Chiremba chida chepamusoro chemutero: chakasimirirwa kwemarenda makore 2016 ne 2017.
Zvikamu zveNyika
Chikamu Chechipiri kunze kwekushingaira mari yekubhadhara mari: Inogara nokusingaperi inobhadhara mari inotorwa kubva pamabasa ekubhengi, kubhadhara mari, kuchengetedzwa kwekuchengetedza, uye mabhizinesi ehushumo kubva kuiswa mumutero unotengesa wekambani inodzorwa kunze kwenyika.
Tarisa-kuburikidza nekurapa kwekubhadhara pakati pehukama hwakarongedzwa kune dzimwe nyika pasi pemitemo yekunze yekambani yekambani: Inowedzera kusvika 2019.