Kutarirwa kwemitero yezvivako zvezvivako, kubatsirwa kwemari uye kutumira zvinyorwa
Kubva pane izvozvo, tichaziva kuti ndezvipi zvezvinhu zvatinoda kuronga.
Zvinhu zvokutanga zvaunofanira kuita kana uchigadzirira kurambana
"Matare anoda kuzarura zvizere zvemari, mari, uye chikwereti," anodaro Susan Carlisle, CPA. Kuzarura zvizere zvinoreva zvose zvehupfumi rako ruzivo rwunofanirwa kunge rwusati rwasvika, rwakakwana uye rune chokwadi. Saka, kuti agadzirire dare, Carlisle anokuraira vanhu kuti:
- Uya nekutora mabhuku avo uye mitero inoshandiswa zvakare;
- Ita chero ipi zvayo yakasvikiswa mutero inodzoka;
- Tora makopi emabhishopu emabhangi, mutero wemitero, zvinyorwa zvezvikwereti, nemamwe mapepa emari; and
- Unganidza zvinyorwa zvine chokuita neimba chaiyo, uye ona kuti ndiani ari pamusoro weimba imwe neimwe.
Funga nezvekubhadhara mumiririri wezvemhosva, kunyange kana iwe uri kutoshanda nemumwe muteresi wezvemitero kuti ugadzirire mutero wako unodzoka. Vashandi vezvenyaya dzezvenyaya ndeye nyanzvi mune rudzi rwekuverengera dzinodikanwa kumatare uye kushandiswa kwemitemo. "Muchikamu chekuongorora, CPA inotsvaga nekuongorora uchapupu hwezvemari uye kubvunzurudza mapato kuti ave nechokwadi chekuti zvinhu zvose zvepabonde zvinosanganiswa kudzivirira ufeve," anodaro Ray Knight naLee Knight ("Kubhadhara Mutero Kana Kuparadzanisa Zvimwe Muhurano," Journal of Accountancy ).
Yeuka kutaurirana nekuvimbika uye pachena neauntian wako panguva yawakarambana. Kana iwe newawakaroorana naye musati mava nekambani yemabhengi avo vanogadzirira mitero inoshandiswa, mubhadhari wako achava neakakavhiringidzika kana zvichienderana nekupa vose vaviri mazano. Sezvo mumwe nomumwe wavo achibhadhara gweta rake, kuva nevarimi vakasiyana-siyana vanosunungura mubhadhadzi kuti ave neanokwanisa kukakavadzana kwekufarira pakukupa mazano anobatsira.
Kana mu-accountant wako anoramba kushanda newe, usazvitora iwe pachako. Pane kudaro, kumbira kutumira kune imwe nhoroondo. Uyewo, funga mupfungwa kuti vanyori vanogona kungoudza vatengi pamamiriro ekubhadhara mari uye emitero. Tungamira chero mibvunzo yepamutemo kumutemo wako.
Kurongwa Kwemitero Mikana Mukurambana
Iyo huru mbiri huru pakutaura nezvemari ndezvekugadzirisa pfuma uye kutsigirwa kwemari. Ngatitaurei nyaya dzekugadzirisa mutero nekutora nzvimbo yekugara.
Kurapa Kwemitero Matambudziko Okugara Kwemigwagwa
Mutemo mukuru: "Kazhinji, hapana hunoonekwa kana kurasikirwa kunozivikanwa pakuendeswa kwepakati pakati pevakaroorana, kana pakati pevaimbova vakaroorana kana kutengeswa kuripo nekuda kwekurambana," IRS inotaura muPublication 504, Vakaroorana kana Vakaparadzaniswa nevamwe . Pane kudaro, pfuma inotumirwa pakati pevakaroorana kana yevaimbova vakaroorana inobatwa sezvipo ( Internal Revenue Code chikamu 1041). Zvichienderana nemamiriro ako ezvinhu, "Iwe unogona ^ unofanirwa kuudza mutengesi pane chipo chekudzoka kwechipo" ( Publication 504 ).
Kunyange iwe usingakurumidzi kubhadhara mutero kana nzvimbo yacho ichiendeswa pakati pako nemumwe wako, ani naani anotengesa imba yacho achabhadhara mitero.
Ngationei kuti iyi nheyo huru inobatsira sei mavara ezvimwe zvinhu.
Pamba yekugara: Zvatiri kutsvaga, kubva pamutero wemitero, ndezvimwe zviwanikwa zvisingawanikwi kana purofiti pakutengeswa kwemusha .
Kana kana iyo imba ichitengesa, munhu akatengesa imba anogona kukwanisa kusvika pamadhora mazana maviri nemakumi maviri emadhora muhuwandu kana munhu wacho akagara uye akagara mumba kwemakore anosvika maviri mumakore mashanu ari kutungamirira kusvika pazuva kutengeswa. Iyi $ 250,000 isingabatsiri kune mumwe muridzi weimba. Zvose zvinowanikwa pane izvozvi zvaizokweretwa. Saka avo vanorambana vachada kutarisa zvinogona kuwana mari pamba.
Ngatiti vaviri vari vaviri vakaroorana vane imba, uye imba inogona kunge isingakwanisi kuwana $ 400 000, iyo inotarirwa nokutora imba ino kuongorora kukosha uye kuibvisa kubva kumutengo wokutanga wekutenga. Kana imba yacho ichiendeswa kune mumwe mukadzi uye mumwe mukadzi wacho abviswa kubva pachigaro, ipapo muridzi weimba achagara pa $ 150 000 yezvinozobhadhara zvinowanikwa ($ 400,000 kudarika $ 250,000 kusinganisi kune mumwe muridzi).
Kunyange zvazvo uine ruzivo chinhu chakanaka, kuchine mukana wekuisa kunze kwemari yakazara $ 400,000 yezviwanikwa. Sei? Imwe inogona kutora mutero ndeyekuti vaviri vakaroorana varambe vari pachidziro mushure mekurambana. Izvi zvinoita kuti vaviri vakaroorana varege kubhadhara $ 500,000, panzvimbo ye $ 250,000 kana munhu mumwe chete akasara pahurukuro. Vakaroorana vangadai vane zero dzinogona kutengesa mari inobhadhara mari ye $ 400 000 mushure mekudarika $ 500,000. Iri sarudzo rinoshanda nekuda kwechikonzero chekurambana nemudzimai pavanosangana nekuedza kwekushandisa kwekutora kubviswa. "Iwe unofungidzirwa kuti wakashandisa pfuma seimba yako huru panguva ipi neipi: Iwe waive nayo, uye Wawakaroorana naye kana wawakaroorana naye anobvumirwa kugara mairi pasi pekurambana kana kuparadzanisa chiridzwa uye anoishandisa seimba yake huru," iyo IRS inotaura muPublication 523, Kutengesa Imba Yako .
Zvirongwa zvekushandira mari: Kunyange zvazvo pasina mutero kana kuendesa zvinhu muurongwa hwekubvisa mari, mutero unenge wakakodzera kana mari ichigoverwa kubva purogiramu yekurega basa.
401 (k), 403 (b) uye zvirongwa zvakafanana zvepenjeni: Nzira yekuparadzanisa 401 (k) chirongwa kana iyo yakafanana nekodzero yepasheni inonzi inozivikanwa sehukama hwehutano hwemhuri (QDROs). IQDRO "inorayira mutemo iyo inopa kodzero dzevashandi vane chirongwa chokubvisa mari yekuendesa zvimwe kana zvese zvakabatsiri kune mumwe munhu anoremekedza kana mudzimai. Inotumirwa kumugadziri wehurumende kuti aparadzise chirongwa maererano nezvimwe zvinotarisirwa," Carlisle anoti. Kuti iyo 401 (k) nhoroondo yakakamurwa sei "inotsanangurwa muQDRO." Mukuparidzirwa 575, Pension uye Annuity Revenue, iyo IRS inoti, "Mumwe wawakaroorana naye kana mukadzi waimbova nemudzimai anogamuchira chikamu chezvikomborero kubva purogiramu yekusarura pasi pasi peQDRO inobhadhara zvipo zvakagamuchirwa sokunge kuti aive chirongwa chekubata pamwe." Munhu wekare-wekodha aizokwanisa kukwanisa-kutora chikamu chake chemari kubva purogiramu yekusarura kune imwe chirongwa chokubvisa basa. Kuti uwane hurukuro yakadzika yehutano hwakanaka hwemhuri, ona "QDROs Inoda Kutarisirwa kweCPAs" naRay Knight naLee Knight ( Journal of Accountancy , August 2014).
Mumwe wega wekusarura mari (IRAs): IRA nhoroondo dzinogona kupatsanurana pakati pokurambana nemudzimai, "kunyanya kuisa zvinhu muIRA yemumwe mukadzi pamusoro peIRA yomumwe munhu," akadaro Susan Carlisle. Mukuparidzirwa 590, Kurongwa Kwebasa reMunhu Pamwe Chete, IRS inoti, "Kana kufarira mutsika yeIRA inotamirwa kubva kune wako kana wawakaroorana naye kwauri nekurambana kana kupatsanurana kwekuchengetedza chirevo kana rugwaro rwakanyorwa rwakanamatira mutemo wakadaro, kufarira IRA, kutanga kubva musi wekutumirwa, inotarisirwa seIRA yako. Kudzingwa hakuna mutero usingabhadhari. "
Zvivimbiso: Hapana mutero pamusoro pekutengeswa kwematokisi, zvisungo, mutual funds nezvimwe zvivimbiso zvakachengetwa kunze kwezvirongwa zvekurega basa. Zvisinei, mutero unenge wakakodzera kana zvikwereti zvinotengeswa. Sezvakanyorwa rekuchengetedza nyaya, "Kana chivako chinotumirwa kwauri kubva kune wako (kana kuti waimbova wawakaroorana naye, kana kutengeswa kuchiitiko chekurambana), chikonzero chako chakangofanana nechawakarambana nemudzimai wako kana mukadzi wekare kana mushure mokutengeswa ... . "Mutereri anofanira kukupa marekodhi anodiwa kuti aone maitiro akachinjwa uye kubata nguva yeimba iyo zuva rekutumirwa," inopa mazano IRS muPublication 550, Investment Revenue and Expenses.
Pfungwa yekutengesa zvinhu: Dzimwe nguva, kurambana nemudzimai kunotengesa zvinhu. Semuenzaniso, mumwe mudzimai anogona kutora chikamu chake cheimba achichinjana chikamu chemamwe mari yekusarirwa mari. Kungowedzera zvese zvinhu uye kugovana navo hafu kazhinji hazviiti kuti kuparadzaniswa kwezvinhu zvive zvakanaka. Pane kudaro, kurambana vakaroorana vanenge vachida kukanganisa kukosha kwezvinhu zvakatarwa nemitero inotarisirwa inodiwa kana iyo inotengeswa. Mune mamwe mazwi, kuongorora kunosanganisira "kuenzanisira mushure mekutora mari yega yega yefa yekutengeserana," Madzimai Carlisle anoti, "chero nguva iyo inonzwisisika uye yakakwana kuita kudaro." Kuti kugovana zvinhu zvakafanana, mumwe mudzimai anogona kupa mari kuti ienzanise mushure mekunge mutero unokosha weimba yekugara. "Kubhadhara kwekuenzanisa kunofanirwa kunzi chikamu che (the) kugadziriswa kweimba uye kwete kutengesa kana kubviswa," anodaro Carlisle.
Kutarirwa Kwemitero Matambudziko Okutsigira Kwemari
Mwana anotsigirwa "haambokwanisi kutengesa, haambobvumi," Madzimai Carlisle anoti.
Alimony , kana kutsigirwa kwemudzimai, inokweretwa kumubatsiri uye mutero-wakabhadhara kune munhu aripo. Alimony zvinoreva chimwe chinhu chakanyanya ku IRS. Hezvino zvinhu zvinotarisirwa kuti zvibhadharwe zvionekwe kuti hazvina kukodzera (uye naizvozvo mutero-unotambirwa kune munhu anenge achibhadhara uye anokweretwa kune anogamuchira) kubva kuChirangaridzo 504, Vakaroorana kana Vamwe Vakaparadzaniswa:
Alimony Requirements
Mubhadharo kana kuti kumudzimai pasi pekurambana kana kuti kuparadzanisa chiridzwa ndeyekuti kana vakaroorana vasingatori chibatanidzo kudzoka pamwe chete uye zvose zvinotevera zvinosangana.
- Mari yekubhadhara iri mumari.
- Chimbo chacho hachirevi kubhadhara sekuti kwete.
- Vakaroorana havasi nhengo dzemhuri imwe chete panguva iyo kubhadhara kuri kuitwa. Izvi zvinoshandiswa chete kana vakaroorana vakaparadzana zviri pamutemo pasi pemurairo wekurambana kana kuparadzaniswa kwakasiyana.
- Hapana kukwanisa kubhadhara (mune mari kana pfuma) mushure mekufa kwemupi wemubatsiri.
- Kubhadhara hakubatsirwi sekutsigirwa kwevana.
" Kutsigirwa kwemhuri pamapapiro emwana uye mukaroorana [pamwe chete] kuitira kuti mari yacho ishandiswe zvizere (uye inotsvitswa zvachose kubhadharwa)," anodaro Carlisle. Anoti rubatsiro rwemhuri runonyanya kukoshesa kune mumwe mudzimai ari mubhadhari wepamusoro uye mumwe mukadzi ndiye anowanikwa mari shoma kuitira kuti adzidzise kusiyana kwemaitero emitero pakati pekurambana nemudzimai. Zvisinei, Carlisle anonyevera, uyo anogamuchira "anowana mari yakawanda yekugamuchira rubatsiro rwakatarwa," kuitira kuti atore mitero.
Kuronga Kwekuchengetedzwa Kwemagariro Evanhu
Vanhu vakarambana vanogona kukodzera kugamuchira Social Security mazano zvichienderana nemari yepakutanga yemudzimai. The Social Security Administration inoti pane mitemo mitanhatu yekuwana:
- Muchato wako wakagara makore gumi kana kupfuura;
- Wako wawakaroorana naye haana kuroorwa;
- Wako wawakaroorana naye ane makore 62 kana kupfuura;
- Kubatsirwa kwawakapiwa nemumwe wako wawakaroorana naye kubvumirwa kugamuchira kuburikidza nebasa rake pachako kunopfuura kudarika kwaaizogamuchira zvichienderana nebasa rako; and
- Iwe une kodzero ye Social Social retirement kana kuti zvipo zvekuremara. (Ikoko: SSA.gov, Zvikomborero zveMukaroorana Wako)
Izvi zvinopa mukana wokuronga. Vakaroorana vangada kunonoka kupedzisa kurambana kwavo kuitira kuti ivo vakaroorana kwemakore anenge gumi kuitira kuti mumwe wako ave akakodzera kubatsiririra Social Security. Paanokwanisa kukwanisa kubhadhara mari kana kuporesa, munhu akarambana "anowana hupfumi hwehupfumi hwake kana kuti hafu yezvakabatsirwa nemumwe wako, chero ipi zvayo yakakwirira," Carlisle akanyora, uyezve kuwana zvikomborero semunhu akarambana "hazvivhiringidzi zvekubatsira komumwe munhu , "anowedzera kudaro.
Kuronga mberi Kwekuchinja Kwokuti Unoshandisa Mitero Yako
"Mutemo # 1," Carlisle anoti, "Usakoka IRS kumutambo."
Ndeipi nzvimbo yekutsvaga yekushandisa?
Chimiro chemunhu chinogadzirirwa musi wekupedzisira wegore: December 31. Kana munhu akaroorana nezuva iro, vanoonekwa sevakaroorana kwegore rose, uye vanogona kusarudza pakati pevakaroorana vanowanikwa pamwe chete kana kuti vakaroorana vachienzanisa . Izvi zvinoreva kuti mugore rawakarambana rakagadziriswa, avo vakarambana vachabatwa sevasina kuroora kana kuroorwa kwegore rose kana vasati varoorwazve musi waDecember 31. Nokudaro, pagore kurambana kuri kupera, vanhu vakarambana vangashandisa chero kana Musoro weimba yekuisa nzvimbo.
Pane zvakasiyana nemitemo iyi yakawanda yeMusoro weMamiriro emhuri . Kana munhu achiri kukaroora uye "akaparadzaniswa mumuviri kwemwedzi inopfuura 6 mugore iroro rakarenda ane mwana mumwechete anotsigirwa mumusha" seanomuda, Carlisle akanyora, zvino munhu iyeye anogona kuisa seMusoro weMhuri. Ngwarira, kuti nguva yekugara yakasiyana inofanira kusanganisira mwedzi mitanhatu yekupedzisira yegore.
Kwegore rekuroora rakapedzisira, vaviri vacho vanogona kuisa pamwe chete kana kuisa zvidimbu zviviri zvakasiyana. "Edza kuisa Vakaroora Kufambisa Jointly mugore rapera kunze kwekuti pane zvinonetseka pamusoro pekukwanisa kwowakaroorana kana pane kusawirirana pamusoro pekupa mari yakasiyana," anodaro Carlisle. Pane imwe nyaya Carlisle inoona zvakare. Nokunyora kudzoka kwakasiyana, iwe uchada kugovana mari yeumwe neumwe kuti ugove pamusoro pekudzoka kwakasiyana. Kunyanya munharaunda yepaimba inotaura, kuparadzanisa mari inogona kuva yakanyatsotsanangurwa. "Mutemo # 1: Usakoka IRS kumutambo," Carlisle sagely anonyevera. Kuparadzanisa mari yomunhu mumwe nomumwe kunotanga imwe yero yehutano, izvo zvinoita kuti IRS iite basa rakawedzerwa kugadzirisa kudzoka.
Ndiani anouya kutora vana?
Kazhinji, chero munhu upi zvake ane kuchengetedzwa kwemwana kwemakore anopfuura hafu yegore achave akakodzera kutora mwana wacho seanomuda . Izvi zvinoreva kuti kugara kwekuyera (chimwe chezvikonzero zvina kuti utaure mwana akakodzera seanomiririra) zvinoda kuti mwana agare mumusha mumwechete kwehafu yegore semunhu anotaura mwana wacho. Izvi zvinonyanya kukosha kana munhu achida kuve akakodzerwa neChitu cheMamiriro ekutsvaga kwemhuri, sezvo icho chiitiko chinodawo kuti munhu akakodzera (avo vanobatana navo vanogara) vagare nemunhu kwehafu yegore. Kana mwana wacho akagara chaiyo 50% yenguva nemubereki mumwe nomumwe, kana mubereki haazokwanisi kutora munhu anovimba kana kuti Mutungamiriri weMhuri. "Basa," Carlisle anoti ndeyekuti mwana agare nemubereki mumwe "anenge 51% yenguva."
Kupa anovimba kune mumwe munhu
Mubereki ane mwana anogara kwehafu yegore angabvumira mumwe mubereki kuti ataure mwana wacho seanomuda. Izvi zvinonzi kununura kusunungurwa kwevanhu vanovimba naye , uye kunoitwa nokuzadza Fomu 8332 uye kupa izvozvo kune mumwe mubereki. Izvi zvinobvumira kuti mubereki asingabvumirwi kutora kubhadhara kwomunhu oga. Kazhinji, tinoda kupa mwana wacho rubatsiro rwemhuri kumubereki ane mari yakakwirira kuti awane mari yakawanda yebhadharo kunze kwekuti kana mubereki akachengetedza akadurura chikwereti chemwana wacho. Zvisinei, Carlisle anotaura kuti kukosha kwekuregererwa kwevanhu pachavo kunobudiswa kune vanowana mari yakakwirira . Uyezve, kubhadhara mutero wekuregererwa kwevanhu pachavo kunogona kubviswa zvachose nemusana wepamusoro mutero . Izvi zvinokonzera izvi kunyanya kushamwaridzana kune vanowana mari yakakwirira.
Kana iwe uchibvumirana kusunungura rubatsiro rwemwana wako, iva nechokwadi chokuti ugare nechibvumirano chako. Mutemo waCarlisle # 1 unotanga pano zvakare: "Usakoka IRS kumutambo." Kana nokuda kwechimwe chikonzero vabereki vose vanosarudza kutora mwana mumwechete seanomuda , IRS ichabatanidzwa kuedza kuongorora kuti mubereki anonyatsokodzera sei. Iwe unogona kudzivisa kuongorora kwakadaro kweRS kuburikidza nekunamatira kune yako yaibvumirana-pane urongwa hwekutaura kune vanovimba.
Tariro, izvi zvinonzwisisika zvichakubatsira kuronga mitero yako kana uchienda nekutambana. Bvunza nyanzvi yako yemutero kuti uone kuti nzira idzi dzinogona kushandiswa sei mumamiriro ako ezvinhu.
Susan Carlisle ndiye mutevedzeri wevanoshuwaridzana nehuwandu hwemapurisa anonyatsozivikanwa mumutemo wemhuri nemitero muLos Angeles, California.