Purogiramu yakakosha yekugadzirira kubatsira vanhu vane dambudziko rezvemari
IRS inonyanya kubvisa basa rokuunganidza. Apo IRS inosarudza kuti munhu ari kutambura matambudziko emari, vanoisa kambani yemunhu iyeye panzvimbo yakashevedzwa inonzi "Iye zvino Kwete Collectible."
Kusiyanisa mitero yebhadharo inonyatsooneka seminzwi makuru. Kunyanya kana munhu ari kutambura kuti awane zvigaro uye anogara achitya kuti IRS inotora zvishoma zvayo. Mumamiriro ezvinhu akadaro, ikozvino haisi kuunganidza nzvimbo inogona kupa zvakawanda "nzvimbo yekufema" - nguva iyo muteresi angashandisa kuti adzoke netsoka dzavo uye aone nzira yekubhadhara IRS pasina pangozi yekusanganisa basa.
Asi sezvinongoita chero pfungwa ipi neipi yakanaka, kuve kuchenjera kushamwaridzana kunofunga nezvekuwisira pasi zvakare. Mari yechikwereti haibvumi: munhu wacho acharamba achikwereta mutero wakatarwa wekare, uye chikamu chicharamba chichingowedzera kufarira uye nguva dzekupedzisira. IRS inobata pane zvingadzosera zvezvemangwana mune ramangwana (dzinodana iyi "kubhadhara mari").
Mari dzekubhadhara dzichachengetedzwa ne IRS uye dzinoshandiswa kune chikwereti chakakosha chinofanira. IRS inogona kukanganisa chibharo chemutero wemubhadhara. Inonzi Chiratidzo Chebato Rehurumende Chiremba, izvi zvinoratidzira pamushumo wechikwereti chomunhu uye kuisa vatengi chikwereti kuti chikwereti chakakosha chakweretwa ku IRS.
Nenguva Iko Isati Yacho Isati Yakasarudzirwa Nayo Nhanho Yakanaka Yokutevera?
Kutaura semutero wezvemitero, ndinoongorora kana munhu angave ari mutsva weChinhu Chisiri Chekuunganidza panguva imwechete ini ndinoongorora zvimwe zvavanosarudza zvekutarisana nematokisi emitero.
Izvi zvinoreva kuti, tinotora maonero akajeka uye tinotora chikwereti chemwedzi wekwereti pane chibvumirano chekugadzirisa, chibharo chekugadzirisa chavo pane kupa-mu-kukanganisa, uye kukodzera kwavo kwekuna ikozvino kwete kuwanikwa. Zvose zvitatu zvinoshandiswa zvinoshandiswa, zvishoma nezvishoma, imwechete yezvemari.
Kunyange zvazvo mamiriro ezvinhu akasiyana uye mamiriro evanhu vose akasiyana, pane zvimwe zviitiko zvinowanzoonekwa apo ini ndaona Iko Zvisati Zvatengwa sekuita basa rakanaka mukubatsira munhu kuti abve mune chikwereti ne IRS:
- Munhu chete ane makore mashomanana akasiyiwa pamutemo wemakore gumi ekukwanisa.
- Munhu wacho anoita zviduku zvinodarika madhora 84 000 pagore, mararamiro avo anorarama mukati memirairo ye IRS, uye vane zvishoma kana kuti havana chavanosara mushure mekubhadhara mari yekugara.
- Munhu chete anowana mari inobva kune Social Social benefits , rubatsiro rwehupfumi, kana kusakosha kwebasa.
- Munhu wacho haashandi uye haana imwe nzvimbo inowanikwa mari.
Inguva Yakareba Sei Isati Yacho Yakasikwa?
Inopesana. Nhamba yenguva iyo munhu anogara muChinhu CheChangu kwete Chikoro chakanyatsopindirana nemari yakawanda yavanowana.
Apo IRS inobvumira mumwe munhu ikozvino haisi yekutengesa, mumiririri anopa chivharo chekupfigira pamubhadharo wemubhadhara.
Icho chivharo chekuvhara chinonyatsotaurira IRS yakombiyuta system kana kuti kukorera faira yemunhu kuti iongororwe.
Ngatiti Bob ane makore makumi matanhatu nemashanu uye ane chikwereti chemakore gumi nemasere. Anoita $ 30,000 pagore. Mushure mokubhadhara mitero inoregererwa kubva kumubairo wake, ane mari yakakwana yekubhadhara mari, zvivako, zvekudya, uye bhasiro yebhasi yepamwedzi. Mamwe mwedzi iye ane zvishoma zvasara. Mamwe mwedzi anongopedza. I IRS inorondedzera mamiriro ake emari uye inogadza kuti inokodzera kuIri Isati Yakasikwa. Wemugari ari kushanda nyaya yacho anoisa muvharo yekuvhara ye $ 36,000. Apo Bob anotanga kuita mari yakawanda, IRS inoda kuitevera pamwe naye kuti ione kana iye anogona kukwanisa kutanga kugadzira mwedzi mumwe nomumwe. Chii icho IRS chiri kutarisa ndicho chekutanga chekubhadhara mari yeBob mafaira anoratidza huwandu hwakanaka hwemari ye $ 36,000 kana kupfuura.
Ichi chirevo chekuwana mari yakakwana inoda zvishoma kutsanangura. Zvose Zvibereko Zvakanaka zvinosanganisira zviyero zvezvinhu zvose zvakanaka zvinoratidzwa muchikamu chekuwana mari yekubhadhara mutero. Hatisi kutarisa kurasikirwa. Uye isu hatisi kutarisa kubhadhara kupi zvayo. Tiri kutarisa chete pane zvakakwana zve:
- Mitsva,
- Kufarira,
- Zvikamu ,
- Purogiramu C netsika,
- Purogiramu F nhepfenyuro,
- Distributions, and
- Dzimwe mari.
(Gwaro: Inowanikwa Mukati Revenue Manual)
Saka munhu anosvika kwenguva yakareba sei panguva ino isiri-Collectible chimiro chinoenderana nekukurumidzirwa kwemamiriro ezvinhu emunhu angavandudza.
Dzidzira pointer: Bvunza IRS ndedzipi code yekuvhara iyo yavanoshandisa pakugadzira nzvimbo isingawaniki. Nenzira iyo iwe uchaziva kuti chii chaunowana mari inotanga kukurudzira kutevera-kubva ku IRS.
Nzira Yokuenda Nayo Nekukumbira Ikozvino Kwete Chikoro Chako
Kune zvikamu zvina zvejekiti iyi:
- Kuunganidza magwaro uye kugadzirira
- Kuzadza mari yekutaura
- Kuongorora nyanzvi yemari
- Kuendesa zvinyorwa zvemari kuenda ku IRS zvekuongorora kwavo
Nhanho 1. Kuunganidza Nyora uye Kugadzirira
Heano magwaro anodiwa nomunhu:
- Zvinyorwa zveBhangi kwemwedzi mitatu yapfuura,
- Urongwa hwezvinhu zvose uye mararamiro avo emisika,
- Tally yemari yose yekuwana uye yekugara kwemwedzi mari,
- Uchapupu hwekubhadhara chero ipi zvayo yakabuda kunze kwechikwata chechiremba.
Isuwo tinoda kuita mamwe matanho okutanga kuti tione kuti munhu akagadzirira. (Aya ndiwo akafanirwa kutarisa IRS ichaita, saka tinogona kubvisa izvi kubva munzira, saka IRS ine chikonzero chiduku chekuti kwete.)
- Dzokorora uwandu hwekuregererwa (pamaripo, pensions, nezvimwewo) kuti uone kuti yakakwana kuitira kuti pave nehuwandu hwekuenzanisa apo inotevera inotora kudzorera.
- Dzokorora huwandu hwekufungidzirwa mitero (pamusoro pebasa-basa, kurima, kana mari yebhizimisi). Tiri kutsvaga chinhu chimwe chete: ndiyo mari inofungidzirwa yakakwana yekudzivisa chikwereti apo inotevera kutora mutero inosvitswa.
IRS inoda kuve nechokwadi kuti munhu haazovi nematokisi emitero matsva. Ndiyo mitemo imwechete yekubuda mune chikwereti ne IRS. "Hapana chikwereti chitsva chemutero."
- Zvose zvinoshandiswa mutero zvakadzorerwa here?
IRS inoda kuve nechokwadi kuti yese inoshandiswa mutero inowanikwa. Kana pane imwe isina kusvibiswa mutero inodzoka, chinhu chinotevera IRS inoda kuziva ndechokuti iyo mhinduro ichava nechiyero chekuda, kana kuti kune zvikwereti. Zvakare, zviri nani kuvaita kuti vasvike vasati vakumbira panguva ino kuti varege kuunganidza nzvimbo pane kuti vatsanangure mamiriro acho ezvinhu.
Nhanho 2. Kuzadza kunze kweNyaya yeMari
I IRS inokumbira munhu kuti azadze Fomu 433-A, Chikamu Chekuwana Chikamu Chekuwana Mubhadharo Wemari uye Vanhu Vachizvimiririra , kana Fomu 433-F, Collection Information Statement (zvose zviri pdf files).
Zvose zviri zviviri zvinokumbira mhando dzakafanana dzemari dzemari. Sarudza imwe uye shanda nepomufomu, kubva kumusoro kusvika pasi.
Kana uri munhu ari kuedza kugadzirisa dambudziko iri iwe pachako: teerera. Iwe unogona kunge uchifunga nezvekubhadhara nyanzvi yemutero kuti ikubatsire kubata ne IRS. Zvose zvakanaka uye zvakanaka. Zvandiri kuenda kukuudza zvino zvichakuchengetedza mari uye kuora mwoyo. Zadza imwe yemhando iyi, uchitevera mirairo yose. Uye zvino tora fomu iyo yakagadzirirwa, pamwe nemwedzi mitatu yemitemo yebhangi kumusangano wako wekutanga nemuteresi wako wemutero.
Ndanga ndichitaura naCharlie Mitchell, mutariri akanyoresa ku Dallas, Texas, metroplex. Anoita kuti vatengi vake vazadze mapepa aya. Pakupera kwezuva, mutengi anofanira kunge "achida uye achikwanisa kuita zvinyorwa," akadaro Mitchell. Kuwana chibatiso pane zvinyorwa zvako uye kutevera mari uye mari ndeye unyanzvi huchakuchengetedza kunze kwematambudziko ematambudziko kwemakore anotevera.
Hezvino izvo zvinobatanidzwa pakuzadza Fomu 433:
- Kuita rondedzero yezvinhu zvose zvaunazvo (mabhizinesi ebhengi, mabhengi eakaiti, mabhizimisi ekurega mari, motokari, matori, motokari, chikepe, pfuma, inshuwarisi yehupenyu, nezvakadaro).
- Uye achiuya nemari yemusika wezvinhu izvi.
- Kuchengeta kuti mari yakawanda yakaitwa sei mumwedzi mitatu yapfuura.
- Kushandisa mari kwemwedzi mitatu yapfuura.
- Kurondedzera mwedzi mitatu yemavhareji emari uye mari nezvikamu.
Nhanho 3: Kuongorora Nyaya YezveMari
Iye zvino tinosvika kune chikamu chinofadza.
IRS ine nzira yekuongorora zvinyorwa zvemari. Tinogona kushandisa nzira imwechete isu pachedu. Kubatsirwa kwatino tatanga kunzwisisa izvo IRS iri kutsvaga, uye kuti vachaona sei mamiriro acho ezvinhu. Isu tinogona kushandisa shanduko iyoyo kuti tibatsire kusarudza kana ikozvino Isina Kuunganidza isarudzo yakanaka kwatiri, kana kana imwe imwe sarudzo ingadai iri nani.
Iye zvino IRS yakabudisa pane zvakanyanya Financial Analysis Handbook mu Internal Revenue Manual (5.15.1). Rondedzera izvozvo kune zvose zvinyorwa uye maonero.
Zvatiri kuenda kuzotarisa pano ndiko kuongorora mari nemari. Pane zvinangwa zvitatu.
Chinangwa chekutanga ndechokuwana mari yose yemwedzi; Zvose zvinotarisirwa kugara pamwedzi zvinotarisirwa; uye zvakasara pamwedzi mumwe nomumwe mushure mokunge zvikwereti zvekugara zvibhadharo zvakabhadharwa. Inoratidza kuti mari yakawanda inosara yei, inogona, inoshandiswa pakuita mitero kune IRS.
Ndinosarudza kuita izvi kuverenga uchishandisa software spreadsheet. Unogonawo kuita izvi pamapepa.
Chinangwa chechipiri ndechokufananidza kugara kwemunhu kwemazuva ose kune izvo IRS ichawana zvigamuchirwa. Tinorevei nekutenderwa? Heano muenzaniso, tarisa Bob, munhu asina kuroora asina vatsigiri, ari kubhadhara madhora 6 000 pamwedzi mukubhadhara. Asi IRS inoziva kuti inodhura, yakawanda kana kudarika, inenge $ 2 000 kuti ivakire imba yekurara 1 muguta umo Bob anorarama. IRS inongobvumira $ 2,000 mubhadharo mari. Zvinonyanya kukosha, izvo IRS inoreva (asi havangauyi pakarepo ndokuzvitaura) ndeyekuti Bob aigona kuenda kune $ 2,000 pamwedzi pamba uye kupa mutengo we $ 4,000 kune IRS mwedzi mumwe nomumwe. Iye zvino, ngatitsvakei muzvinyorwa zveimwe yezvinangwa izvi.
Zvibvumirano zvehupenyu zvinotenderwa zvinonzi mari yekuunganidza mari. Pane zvikamu zvina zvehuwandu hwehupenyu hwekushandisa mari:
- Zvokudya, zvipfeko uye dzimwe dzimba-rudzi rwemari
- Kunze kwe-pocket utano hwemari mari
- Dzimba uye zvishandiso
- Kutakura
Nzira yekushanda sei nemari yekuunganidza mari? Isa shanduro yako kana pepa rebasa saizvi. Mune imwe korombo, nyora pasi zvose zvinyorwa zvemari sezvinoratidzwa paFomu 433-A kana 433-F. Muchikamu chechipiri, nyora pasi yako chaiyo yekubhadhara mune imwe nhengo. Muchikamu chechitatu, nyora pasi zvakakosha zvekubhadhara mari yezvikamu zvezvikamu zvose zvemari. Zvadaro, kana wanyora pane zvose zvakakosha zvekubhadhara mari yemari, tarisa dheta uye uenzanise mapepa maviri eenhamba. Izvo zvinonzi IRS zvinotora nhamba ipi zvishoma. Nyora pasi nhamba ipi neipi yakaderera, uye uise iyo muhomwe yechina. Ichi chichava mari yakabvumirwa kune iyoyo.
Heino imwe nzira yekuongorora nhamba. Pane imwe yenzira yako chaiyo inoshandiswa zvakakura kudarika iyo yakakosha yekubhadhara mari yemari? Kana zvakadaro, IRS haizobvumiri mari ipi neipi pamusoro pekuunganidza mari yemari, kunze kwekuti iwe unogona kuratidzira kuti mari yakawedzerwa inowanikwa iwe nemhuri yako "hutano, hutano uye / kana kugadzirwa kwemari" (ona, Gwaro Rezve Revenue Internal 5.15.1.7 ). IRS inotarisirawo kuti iwe upe uchapupu hwekubhadhara kuitira kuti vaone kuti mari inoshandiswa.
Chinangwa chechitatu ndechekuverenga mari inoshandiswa mumatare. Izvo masvomho anoenda seizvi: kuwandisa kwemwedzi pamari, kubvisa mari inotenderwa kurarama. Zvikwereti zvinotenderwa kutaridzika ndezvishoma zvezvinhu zvomunhu chaiyo zvekubhadhara kana mari yekuunganidza mari yemari yega yega. Tichishandisa shanduro kana pepa rebasa, taizotora zvose zvinotenderwa mari, uye kubvisa nhamba iyi kubva pamwedzi wose wepfuma. Zvakasara pane zvakakosha zvekuwana mari. Mari inoshandiswa yakawanikwa ndiyo iyo IRS inotarisira kuti munhu abhadhara kune zvikwereti zvisina kubhadhara mutero.
Kuverenga mari yakagadziriswa yakagadziriswa ndiyo iyo rubber inosangana nemugwagwa. Ndiyo iyo IRS inoratidzira izvo munhu anogona kukwanisa kubhadhara kune mitero yakakodzerwa nemakore apfuura. Kana munhu ane mazana zana emadhora akasiyiwa mushure mekubhadhara mari dzinodikanwa zvekugara, ipapo IRS inotarisira kuti munhu wacho agadzire chibvumirano chekugadzirisa kubhadhara mazana emadhora pamwedzi.
Kana munhu asingakwanisi kubhadhara mari yakakodzera yekushandisa mari, zvisinei, ipapo dambudziko riripo (Internal Revenue Manual 5.16.1.2.9). Chaizvoizvo, zvinorevei ndezvokuti mari yemwedzi inokwana yakaenzana kana inopfuura kudarika mari inofanirwa kurarama. Mune dambudziko mamiriro ezvinhu, IRS inogona kupedza kwenguva pfupi kuunganidza basa nekuisa iyo munhu wegore negore rekubhadhara nebhadharo yakasvibiswa kupinda ikozvino isingawaniki.
Nhanho 4: Kuendesa Nhepfenyuro Yezvemari ku IRS yeKubvunzurudzwa Kwavo
Mushure mekugadzirira dheinhau yako yezvemari, kuzadza Fomu 433-A kana 433-F, nekuongorora nhepfenyuro yemari, unoona kuti iwe unogona kukodzera kuIri Isati Iri Chekuita. Nhanho inotevera ndeyokutumira mapepa ako kune IRS uye kuvakumbira kuti vaone kana iyo nhoroondo yako inogona kuiswa muIndaneti Kwete Chekudya.
Nzira yakanakisisa yokutanga iyi ndechekupa IRS foni. Kana, kana iwe uchida kusataura ne IRS, shandisa muongorori wemitero kuti utaure ne IRS panzvimbo yako. Ita zvose zvinotevera zvakagadzika apo iwe unodana:
- Fomu yakazadzwa 433-A kana Fomu 433-F
- 3 mwedzi yemabhishopu emabhangi
- Uchapupu hwekubhadhara chero ipi zvayo isingashamisi kana yakakura (somuenzaniso, mari yekurapa)
- A fax machine, kana IRS ichida kuti iwe ufekese zvinyorwa
- Peni kana peniki uye chinyorwa chokunyora manotsi
Vanhu vanogona kudana IRS pane general hotline nhamba ye 1-800-829-1040. Vatsigiri vemitero vanogona kudana hotline chaiyo yevashandi.
Paunodana IRS, gadzirira kugara pasi, kazhinji kwenguva yakareba. Uyewo, iva nechokwadi chekutora manotsi. Kunyanya, cherechedza nguva uye zuva rekufonera kwako, nhamba yebheji yeimiriri ye IRS wawakataura nayo, yakakurukurwa, uye mhedziso yekudana, sekuita sarudzo ye IRS kana zvimwe zvinhu zvinotevera.
Kana iwe usingakodzeri kuUno Not Collectible chimiro, zvingave zvakakosha kubvunza IRS kuti ive nechibvumirano chekugadzirisa maererano nekukwanisa kwako kubhadhara. Inowanzova chirongwa chakanaka chekusimudzira, uye saka shingairira kukurukura kana izvi zvinogona kuitika kwauri.
Kuti uwane mamwe mashoko pamusoro peiyo ikozvino haisi yekutengesa mamiriro uye huwandu hwemashoko ekubata nemitero isina kubhadharwa, ona :
- Kurambidza Kwekanguva Mutambo Wekuunganidza (IRS.gov)
- Iye zvino Haasi Kuunganidza (Internal Revenue Manual 5.16.1)
- Financial Analysis Handbook (Internal Revenue Manual 5.15.1)
- Zvinyorwa Zvitemo zveKutsvaga Zvokuita Mabasa (Internal Revenue Manual 1.2.14), kunyanya Dare Rezvinyorwa 5-71.
- Nzira dzekuunganidza dzevateresi Kuisa uye / kana Kubhadhara Kare (IRS.gov)
- The Balance Due Collection Process (IRS.gov)
- Kodzero dzako semuteresi (Zvinyorwa 1, IRS.gov, pdf)