8-chikamu chekuverengera yeBobamacare yehutano inshuwarisi yekubatsira
Mutengo wekubhadhara mutero wechikwereti ndeye federal subsidy inowanikwa kuvanhu nemhuri dzine mari shoma pane inowanikwa kane federal poverty line. Mutengo wekubhadhara mutero wechikwereti unoreva kubhadhara vanhu nekuda kwemari yehutano inshuwarheni iyo yakatengwa pachavo kuburikidza nekutsinhanisa. Kuwanda kwemari yekubhadhara mutero wekwereti kunowanikwa pamari yevose vari mumba, ukuru hweimba, uye mari yehutano inshuwarheni munzvimbo yako.
Ichi chinyorwa chinokufambisa kuburikidza nematunhu anobatanidzwa pakuverenga mutero wechikwereti.
Iko rinotangira rubatsiro rwemitero chikwereti chakaderera pane zviyero zviviri zvinotevera:
- Mipiro yepamuviri -yakaderera mari yepirani yegoridhe inotora chikamu chaidiwa nomunhu wehutano inshuwarheni. Mupiro wemunhu unoda mari inowanikwa mumhuri inowanikwa nehuwandu hwemapato .
- Zvikwereti zvehutano hwehutano hwemunhu mumwe nomumwe, mudzimai weumwe nomumwe nevaya vanovimba navo vakanyoresa nehutano hwehutano inshuwarheni.
Mutengo wekubhadhara mutero unogona kuverengwa uchishandisa nzira inotevera:
- Verenga mari yemhuri.
- Verengai mari yemhuri semapatendi e federal poverty line.
- Verengai iyo inoshandiswa muzana.
- Verengai mupiro unoda.
- Tsvaga chikamu chechipiri chinodhura chesevha yesarudzo pahutano hwehutano inshuwarheni.
- Bvisa mhiko inodiwa kubva kune yechipiri yakaderera mari yakawanda yesarani.
- Zvadaro oenzanisa nhamba iyo kusvika kumabhadharo ehutano hwehutano umo munhu kana mhuri yakanyoresa.
- Chero chero nhamba yakaderera ndeyemari yepamusoro yekubhadhara mitero yekwereti yegore.
Nhau Inodiwa Kuenzanisa Kubhadhara Kwekubhadhara Mutero Kwekubhadhara muArade
- Peji 1 yeFomu 1040 (yakapedzwa zvishoma kuburikidza nemuganhu 37) kune mumwe nomumwe mumhuri
- Mipiro yemari yechipiri-yakaderera inodhura mari yehutano yveshuwarisi hurongwa hunofukidza mhuri
- Zvikwereti zvehutano inshuwarano hurongwa kana zvirongwa zvaunofunga kana zvakanyoresa
Mashoko Anofanirwa Kuverenga Nheyo Nhamba yePeum Assistance Tax Tax
- Peji 1 yeFomu 1040 (yakapedzwa zvishoma kuburikidza nemuganhu 37) kune mumwe nomumwe mumhuri
- Fomu kana Mafomu 1095-A yakagamuchira kubva kune kambani yehutano inshuwarhu
Mutengo wekubhadhara mutero wechikwereti unogona kuverengwa uchishandisa Fomu 8962 . Pasi isu tichafamba kuburikidza nenheji dzinobatanidzwa.
Chikamu Chekutanga: Kuverenga Mhuri Inowanikwa
Mhuri inowana mari inowanikwa kune vose vari mumba. Iyoyo nzira yakawanda yekuitarisa.
Kunyanya, mari inowanikwa mumhuri ndiyo yakashandurwa yakagadziriswa mari yakawanda kune munhu wose uyo mutero anokwanisa kubvunzurudza uye ane chido chekutumira mutero wekudzokera. (Izvi zvinogona kusanganisira mubhadhadzi, mudzimai womubhadhara, uye chero ani zvake anovimba naye.) Kugadziriswa kwakagadziridzwa mari yakawanda inopiwa chirevo chaicho. Muchirevo chekutanga kwekubhadhara mutero wekwereti, kushandurwa kwakagadziridzwa mari yakawanda yakagadziriswa inoshandurwa nemunhu mari yakawandisa pamwe nekugadziriswa kunotevera:
- kubhadhara mutero,
- chikamu chekubhadhara mitero ye Social Social benefits
- vatorwa vakagamuchira mari yekusunungurwa, uye
- iyo dzimba dzedzimwe nyika dzisingabvumirwi kana kubviswa.
(Munyaya iyo munhu asina chaanenge asina kubhadharwa kunze kwekuwana mari kana mutero usingabhadharwi kana kuti Social Security inobatsira, ipapo munhu iyeye akachinjwa mari yakawanda yakagadzirika yakaenzana nemari yakagadziriswa yakawanikwa.)
Mhuri inowana mari yakashandurwa yakagadziriswa mari inoshandiswa kwete kwete chete munhu ari kutora mutero wekubhadhara - asiwo kune vamwe vanhu vari chikamu chemhuri yemubhadhara uye vanofanirwa kutora mutero wokudzokera. Nevamwe vemhuri yemubhadhara, tinoreva kuti mubhadhari (munhu akanyorwa pamusoro pemutero wokubhadhara) anokodzera kubvunza kuregererwa kwomunhu iyeye. Uyu angave ari mubhadhari pachake (kana ari mubhadhari akazvimiririra). Icho chinosanganisirawo muwani wemubhadhara (kana vakaisa pamwe chete), uye kune vose vanovimba. Uye cherechedzawo, munhu akashandurwa mari yakawanda yakagadziriswa yakawedzerwa kumari yemhuri chete kana munhu iyeye achida kutora mutero wokudzoka.
Munhu anovimba naye, somuenzaniso, uyo ane zvishoma zvishoma asi asina kukwana kudiwa kuti atore mutero wekubhadhara haafaniri kuisa kushandurirwa kwavo kugadziriswa mari yakawedzerwa yakagadziriswa muchiyero chemari yemhuri. Tinowedzera zvose zvakashandurwa zvakagadziriswa mari yakawanda kune vose vari mumhuri uye vanofanirwa kuisa mutero wokudzoka, uye iyi ndiyo mari yemhuri.
Mhuri inowana mari ichashandurwa kuva muzana we federal poverty line (muChikamu Chepiri, pasi). Ichi chikamu che federal poverty line inoshandiswa kuwana huwandu hunoshandiswa, uye pashure pakuverenga mhiko inodiwa. Pasi penzvimbo yemari inowanikwa mune imwe yepamusoro yekubatsira mutero wechikwereti.
Tsamba iri rinotevera rinoratidza maitiro anobatanidzwa mukufungidzira kunze kwemhuri mari yegore.
Mhuri inowana mari | Munhu 1 | Munhu 2 | Munhu 3 | Vanhu vakawedzera sezvavanoda | Mhuri yose inowana mari |
Kugadziriswa mari yakawanda (Fomu 1040, mutsara 37) | |||||
Kuwedzera mutero-kusabhadhara kufarira (mutsara 8b) | |||||
Kuwedzera kusingabhadharwi chikamu cheSocial Security inobatsira (kusiyana pakati pemuganhu 20a uye 20b) | |||||
Kunyanya kusarudzwa kwemari yekunze (kubva Mitsamba 21 kana 36) | Wedzerai zvose zvakashandurwa AGI: | ||||
Yakashandurwa AGI |
Chikamu Chechipiri: Kuverenga Misha Inotora Mhuri se Percentage ye Federal Federal Poverty Line
- Gurai mari inowanikwa mumhuri neyo federal poverty line. Cherechedza kuti federal poverty line inobva paukuru hwemhuri uye apo mhuri inogara.
- Chigumisiro chikamu chemari yemhuri kusvika ku federal poverty line.
- Dzorera chiyero ichi muchikamu.
Iyi kuverenga inowirirana neyero inoshanda (Chikamu Chechitatu, pasi). Pakati pezvikamu zvakasiyana zvehurombo, mhuri ichave yakasiyana-siyana inoshanda.
Kuverenga mari yemhuri semapatendi e federal poverty line:
- Shandisa Dhipatimendi reHutano neHuman Services (HHS) Urombo Hwomutungamiri hwegore rinoshandiswa mutero zvichienderana nokuti munhu wacho anogara munyika 48 inotenderera kana kuti District of Columbia, kana ku Alaska, kana kuHawaii. Zvadaro, ona urombo hutungamiri hunobva paukuru hwemhuri. Iyi nhamba ichava denominator.
- Gurai mari inowanikwa mumhuri (iyo numerator) nehurombo huripo hutungamiri (denominator).
- Zvadaro wedzera nezana kuti udzore chiyero ichi muchikamu. Pota nhamba yacho kusvika kune imwe yega yega yega.
The formula:
Mhuri Inowanikwa sePententi ye Federal Poverty Line = [Mari Inowanikwa Mhuri ÷ Inoshayiwa Urombo Nhungamiro] × 100
Izvi zvinoenderana neMirairo 1 kusvika ku5 yeFomu 8962. Kuti uwane hutungamiri huripo huripo, tarisa website yeHHS:
- 2013 Nhungamiro Yeurombo (yekuverenga 2014 Premium Tax Credit)
- 2014 Urombo Mazano (ekuverenga 2015 Premium Tax Credit)
- 2015 Urombo Hwokutungamirira (pakuverenga 2016 Premium Tax Credit)
- 2016 Urombo Mazano (ekuverenga 2017 Premium Tax Credit)
- 2017 Urombo Mazano (ekuverenga 2018 Premium Tax Credit)
Chii chinoita kuti gore rakapera Poverty Guidelines inoshandiswa paunenge uchiverenga Mutengo weKubhadhara Mutero wegore rino?
IRS inoshandisa mirayiridzo yakapedzisira ichangobva kubudiswa inobva kuDhipatimendi reHurumende neHuman Services (HHS) inotarirwa apo kutumirwa kwakasununguka kunotanga (26 CFR 1.36B-1 (h)) paunenge uchiverenga chikwereti chemutero wekubhadhara.
Semuenzaniso, mugore ra2014, kuzarura kunyoresa kwakatanga musi waOctober 1, 2013, uye mitemo yakapedzisira kubudiswa yehupfumi musi iwoyo waiva wehutungamiri hwehurombo hwe 2013. Saka mirayiridzo ya2013 yakashandiswa pakuronga premium rubatsiro rwekwereti mugore regore ra2014.
Chikamu Chechitatu: Kuverenga Maitiro Anoshanda
Pane imwe nhanho-nhanho yekubata chiyero chemunhu chinoshanda. Izvo zvikamu zvinoshandiswa zvinoenderana nemari yemhuri semuwandu we federal poverty line. Ichi chikamu chinoshanda chinoshandiswa kuverenga mhizha inodiwa.
- Sarudza mari yemhuri semapatendi e federal poverty line. (Ona Kuverenga Mhuri Inowanikwa muChikamu Chepiri, pamusoro.)
- Kutanga nemari yemhuri semuwandu wehurombo hutsva, kubvisa huwandu hwehuwandu hutatu A mumutsetse unobatanidzwa mumatareji anoshanda anoshanda gore.
- Bvisai muzana muhurukuro B kubva muzana muhurukuro A yemutsara unobatanidzwa mumatsetse emabhati anoenderana.
- Gurai chiyero chechikamu chechipiri nemari muchitatu chechitatu.
- Bvisa chikamu muhurukuro D kubva muzana muhurukuro C yemutsara unobatanidzwa mumatsetse emabhati anoenderana.
- Wedzera chiyero muchikamu chechina chechiyero chechitanhatu.
- Wedzera chigadzirwa chakawanikwa muchitanhatu che 6 kusvika kuzana kubva muhomwe C yemutsetse wakakodzera mumatsetse emabhati. Mhinduro yacho inoshandiswa muzana yemunhu iyeye.
(Iyi nzira inotsanangurwa muMitemo yeHaimariyo chikamu 1.36B-3 (g) (3).)
Mazana Anoshanda Magore Gore 2014 | ||||
Mhuri Inowanikwa | Pakutanga Mazana Anoshanda | Yokupedzisira Inoshandiswa Pakati | ||
Row | Dai wango | Pasi pane | ||
1 | Kusvika pa* | 133% | 2% | 2% |
2 | 133% | 150% | 3% | 4% |
3 | 150% | 200% | 4% | 6.30% |
4 | 200% | 250% | 6.30% | 8.05% |
5 | 250% | 300% | 8.05% | 9.50% |
6 | 300% | 400% | 9.50% | 9.50% |
Column | A | B | C | D |
* Vanhu vane mari yemhuri vasingapfuuri 100% yeFPL vanogona kupiwa Medicaid. Kunobva: Internal Revenue Code chikamu 36B, Legal Information Institute paCornell University Law School | ||||
Mazana Anoshanda Magore Gore 2015 | ||||
Mhuri Inowanikwa | Pakutanga Mazana Anoshanda | Yokupedzisira Inoshandiswa Pakati | ||
Row | Dai wango | Pasi pane | ||
1 | Kusvika pa* | 133% | 2.01% | 2.01% |
2 | 133% | 150% | 3.02% | 4.02% |
3 | 150% | 200% | 4.02% | 6.34% |
4 | 200% | 250% | 6.34% | 8.10% |
5 | 250% | 300% | 8.10% | 9.56% |
6 | 300% | 400% | 9.56% | 9.56% |
Column | A | B | C | D |
* Vanhu vane mari yemhuri vasingapfuuri 100% yeFPL vanogona kupiwa Medicaid. Mhedziso: Nzira yekuRubhadhara 2014-37 (pdf), IRS.gov. | ||||
Izvo zvikamu zvinoshandiswa zviyero zvishoma zvinoshandiswa nehuwandu hwekuwana mari. Izvo zvinoshandiswa zvikamu zvakaderera pamadhorobha emadhora emhuri. Kwegore ra2014, zvikamu zvinoshanda zvinotangira kubva pasi pe2% kune vanhu vane mari yepfuma pasi pe 133% yehurumende yehurombo (row 1) kusvika kune 9,5% yevanhu vane mari yemhuri kubva 300% kusvika pasi pe400% iyo federal poverty poverty line (mutsara 6). Pamusoro pehuwandu hwehuwandu hwemari ino, hatina kuenzanisa mari yemhuri kana zvikamu zvinoshandiswa nokuti vanhu vanowana zvakapetwa kanomwe urombo huri kukodzera kubhadhara mutero wekwereti yemutero.
Izvo zvikamu zvinoshanda zvakabatana nemupiro unoda. Vanhu vane rutivi rwezasi vanobatanidzwa vanofanirwa kuwana mari yepamusoro yekubhadhara mutero wechikwereti, uyewo zvakare, vanhu vane yepamusoro yepakati vanofanirwa kuwana chikwereti chemari pasi.
Izvo zvikamu zvinoshanda zvinogona kuchinja gore negore. I IRS inodzokorora zviyero zvinoshandiswa zvichienderana nekuwedzera kwekutengesa kwehutano inshuwarisi. IRS yakatobudisa gore ra2015 inoshandiswa zvikamu.
Mitsara nemadzoro zvakanyorwa mazita uye tsamba kuitira kuti zvive nyore kutsanangura nzira yekuita masvomhu.
Muenzaniso wePurogiramu Inoshanda Kuverenga
Bernard ane mari yemari ye $ 24,129 muna 2014, iyo inenge 210 muzana yehurumende yeupfumi yakakosha yemhuri yeBernard yehumwechete. Bernard anogara muNew Hampshire, uye saka tinoshandisa mitemo yeurombo mumatunhu makumi mana makumi mana nematanhatu ehukuru hwemhuri imwe chete. Imba yaBernard yemari semuwandu wehurumende yehurumende ine urombo ye 210%, tinoshandisa mutsara wechina we chati, iyo inosvika kubva ku200% kusvika ku 250% yehurumende yehurombo. Ichi chikwata chine chekutanga chinoshandiswa muzana ye 6.3% uye yekupedzisira inoshandiswa muzana ye8.05%. Sezvo mari yaBernard yemari inowira mukati mezera iri, tichada kuverenga iyo inoshandiswa muzana iyo inowirirana pakati pe6,3% uye 8.05%. Tinoita izvi nenzira inotevera:
Muenzaniso wePurogiramu Inoshanda Kuverenga | ||
Mhuri inowana mari | AGI + mutero usingabhadharwi + isina kukanganisa Social Security + kune imwe nyika yakawana mari yakasunungurwa = kugadziriswa AGI | 24,129 |
+ Yakashandurwa AGI kune vamwe vanhu vari mumhuri | -0- | |
Mhuri yose inowana mari | 24,129 | |
Urombo hwehurumende | Tarisa kumusoro muurombo line chati | 11,490 |
Gurai | Mhuri inowana mari / urombo | 2.10 |
Danho 1 | Kuti uite kuti ive muzana | 210% |
Tsvaga mutsara unofanirwa mune iyo peresenti inowira | Tarisa kumusoro munharaunda inoshandiswa purogiramu chati | Row # 4 |
Ndechipi chikamu chekutanga kubva paChiramu A yemuganhu wakakodzera | 200% | |
Chii icho chikamu chekupedzisira kubva pakutsetse B yemuganhu wakakodzera? | 250% | |
Danho 2 | Kutanga nemari yeimba semuwandu wehurombo hutsva, kubvisa huwandu hwehutatu mumutsetse A wezera rakakodzera | 210 - 200 = 10 |
Danho 3 | Bvisa peresenti iri mumutsetse B kubva muzana muhomwe A yemutsetse wakakodzera | 250 - 200 = 50 |
Nhanho 4 | Gurai chiyero chechikamu chechipiri nemari muchitatu chechitatu. | 10 ÷ 50 = 0.20 |
Nhanho 5 | Bvisa chikamu chekupedzisira muchikamu cheD kubva pane chikamu chekutanga mu column C yemutsetse wakakodzera | 8.05 - 6.30 = 1.75 |
Nhanho 6 | Wedzera chiyero muchikamu chechina chechiyero chechitanhatu | 0.20 × 1.75 = 0.35 |
Nhanho 7 | Wedzera chigadzirwa chinowanikwa mudanho re 6 kusvika kukutanga mazana emutsetse C wemutsara wakakodzera | 0.35 + 6.30 = 6.65 |
Bernard ine chikamu chinoshanda che 6.65%. Isu tinoshandisa izvi kuti tione rubatsiro rwaBernard runodikanwa. Mupiro unoda, uyewo, uchashandiswa kuverenga premium rubatsiro rwekwereti yemutero.
Danho 1. Tsvaga mari yemhuri semuwandu wehurumende yehurombo. 210%.
Tsanangudzo yechitsauko 1: Imari yeimba inenge yakagadziriswa yemari yakagadziriswa yakawanda yakagadziriswa (MAGI) nhamba yemunhu mumwe nomumwe uyo Bernard akakodzera kubvunza kuregererwa kwake. Bernard akakodzera kubvunza kusava nemunhu mumwe chete (nokuda kwake). Saka, mhuri yake kukura imwe. MAGI ye premium rubatsiro rwekwereti inogadziriswa mari yakawanda pamwe chete nekunze kwekunowana mari, kusabhadhara mutero, uye chikamu chekubhadhara mutero we Social Social benefits. Mushure mekuita izvi masvomhu, MAGI yaBernard iri $ 24,129. Isu tinozoparadzanisa chikamu ichi ne 100% yehuwandu hwe federal paurombo hutungamiri hwehutano hwemhuri imwechete. Bernard anogara muNew Hampshire, chimwe chezvematongerwo enyika makumi mana nemashanu, ane urombo hwe 11,490 nekuda kwehukuru hwemhuri imwe chete. Saka tinoparadzanisa 24,129 ne 11,490, iyo 2.10. Isu tinozoshandura saizvozvo kuva muzana, iyo inenge 210%.
Danho 2. Tsvaga kuwedzera kwemari yeimba semuwandu wehurumende yehurumende yehurombo pamusoro pepakutanga mari yemari inowanikwa muzvikamu zvakakodzera. Imwe yekutanga yeimba yemari inowanikwa muzvikamu zvakakosha ndeye 200. 210 - 200 ndeyegumi.
Tsanangudzo yechitsauko 2. Mari yaBernard yemari semuwandu we federal poverty line ndeye 210%. Tichitarisa chati cheZvirongwa zvePurojekiti yegore ra2014, tinowona kuti 210% inowira mukati maro kubva 200% kusvika 250% (mumutsara wechina). Isu tinobvisa mavhesi ekutanga (200, chinyorwa A chemuchina wechina) kubva 210 (mari yaBernard yemari semuwandu wehurombo hutsika). Mhedzisiro ndeyegumi.
Danho 3. Sarudza musiyano pakati pepakutanga muzana yemari muzana uye kupera kwemazana emari inowanikwa muzvikamu zvakakodzera. Nhengo yakakosha yeBernard yakatangira kubva ku200% kusvika ku 250%. 250 - 200 is 50.
Danho 4. Gura chiyero chechikamu chechipiri nechiyero chechikamu chechitatu. 10 ÷ 50 = 0.20.
Nhanho 5. Ongorora kusiyana pakati pekutanga premium% uye premium yekupedzisira% mune zvakakoshesa. Izvo zvakasungirirwa zvine chikamu chepakutanga chikamu cha 6.3% uye premium yekupedzisira ndeye 8.05%. 8.05 - 6.3 is 1.75.
Danho 6. Kuwedzera chiyero chechikamu chechina chechiyero chechikamu chezvikamu 5. 0.20 × 1.75 = 0.35.
Danho 7. Wedzera chigadzirwa chinowanikwa mudanho rekutanga 6 kusvika kune premium premium muzana pane zvakakosha. 0.35 + 6.3% = 6.65%.
Bernard inoshanda yehuwandu inosvika 6.65%. Isu tinoshandisa purogiramu inoshanda iyo tichiverenga kuBernard premium rubatsiro rwekwereti yemari. (Muenzaniso wakashandurwa kubva pa 26 CFR 1.36B-3 (g) (3), Muenzaniso 2.)
Chaizvoizvo, mari yemishonga yehushuwarhu inotorwa inoshandiswa kana ichiri pasi peimwe chikamu chemari yemhuri. Kana inishuwarenzi yehutano inodhura zvinodarika chikamu ichi, munhu angave akakodzera kuwana premium rubatsiro rwekwereti yemari.
Heino pepa rekushandura raunogona kushandisa kuti uverenge mapeji anoshanda.
Purogiramu Inoshandiswa Purogiramu Yebasa | ||
Mhuri inowana mari | ||
Urombo hwehurumende | Tarisa kumusoro muurombo line chati | |
Gurai | Mhuri inowana mari / urombo | |
Danho 1 | Kuti uite kuti ive muzana | |
Tsvaga mutsara unofanirwa mune iyo peresenti inowira | Tarisa kumusoro munharaunda inoshandiswa purogiramu chati | Row # |
Chii chinotangira chikamu kubva kubva kuChiramu A chezera rakakodzera | ||
Ndezvipi zvinopera chikamu kubva kubva muChangi B yemutsara unobata? | ||
Danho 2 | Kutanga nemari yeimba semuwandu wehurombo (Step 1), kubvisa huwandu hwemukomboro A yemutsara unobatanidzwa | |
Danho 3 | Bvisa peresenti iri mumutsetse B kubva muzana muhomwe A yemutsetse wakakodzera | |
Nhanho 4 | Gurai chiyero chechikamu chechipiri nemari muchitatu chechitatu. | |
Nhanho 5 | Bvisa chikamu muhurukuro D kubva muzana muhurukuro C yemuganhu wakakodzera | |
Nhanho 6 | Wedzera chiyero muchikamu chechina chechiyero chechitanhatu | |
Nhanho 7 | Wedzera chigadzirwa chinowanikwa mudanho 6 kusvika kuzana kubva kuCh column C yemutsetse wakakodzera | |
Chikamu Chechina: Kuverenga Kudiwa Kwekudiwa
Wedzerai mari inoshandiswa inowanikwa yeimba yemari. Ndiko, mupiro unodiwa = mari yemhuri kana inoshandiswa zvikamu.
Chigumisiro chikamu chekuti imwe mhuri inotarisirwa kubhadhara inshuwarhu yehutano pasina hupi hupi hupi huri hurumende.
Muenzaniso: Bernard ane mugove wemhuri we $ 24,129, uye chikamu chake chinoshanda 6.65%. Chipo chaBernard chaidiwa ndicho 24129 × 0.0665 = $ 1,604.5785 = $ 1,605 (yakakombwa). Kana Bernard atenga inshuwarhu yehutano kuburikidza nekushandura uye mari yehutano inshuwarheni inopfuura madhora 1,605, angave akakodzera kuwana premium rubatsiro rwekwereti.
Ichi chikamu chinopindirana neMirairo 8a na8b yeFomu 8962.
Chikamu Chechipiri: Tsvaga Chechipiri Yakanyanya Kudhura Sirivha Mari yeUnishuwarenzi Inoshandiswa
Chechipiri mari yakaderera yegoridhe chirongwa yakabatana nekuverengwa kwepamuro yekubhadhara mutero wechikwereti. Chimwe chikamu chekuverenga kwekwereti yemutero ndechokubvisa chikamu chaidiwa kubva kune chechipiri mari yakaderera yegoridhe plan. Misiyano iyi ndeyokutengesa premium rubatsiro rwekwereti.
Paunenge uchitenga inshuwalhu yehutano pane imwe shanduko, inshuwarano yehutano inorongedzerwa mumatare emhangura, sirivha, ndarama, uye platinum-level plans. Chimwe nechimwe chinamiririra chinomiririra kuti ingani inshuwarisi inobhadhara mari yekurapa. Dunhu repamusoro-soro (rakafanana negoridhe uye platinum) rinopa huwandu hwekuchengetwa kwemari yehutano kana uchienzanisa nemiganhu yakaderera (yakadai sedhoni nesirivha).
Chechipiri mari yakaderera yakawanda yegoridhe, sezvinoreva zita racho, ndiro chirongwa chesirivha uye chechipiri chakanyanya kudhura uye chinowanikwa munzvimbo iyo mhuri dzinogara dzichafukidza mutero kana mhuri yemubhadhara. Kana uchingotenga inshuwarhu yehutano kune imwe shanduko, izvi zvinowanikwa nekusarudza zvirongwa zvesirivha nemutengo uye kuwana chirongwa chesirivha nechechi chechipiri. Paunenge uchigadzira Fomu 8962, mari yechipiri-yakaderera yegoridhe chirongwa inotaurwa paFomu 1095-Mutsara 33B.
Chechipiri mari yakaderera yakawanda yegoridhe (iyo yakafukidzirwa SLCSP paFomu 8962) inoshanda sechiratidzo. Kuwanda kwemari yekubhadhara mitero yechikwereti kunobva paukama pakati pechipo chinodiwa uye SLCSP.
Iwe haufaniri kusarudza SLCSP kuitira kuti uwane chikwereti chekwereti. Iwe unogona kunyora mune chero zvirongwa zvinowanika kuburikidza nehutano hwehutano inshuwarheni. Asi kukosha kwekwereti yemitero inobva pamari yeSLCSP. "Kana munhu akasarudza purogiramu imwe kunze kwechipiri inodhura mari yesarudzo, munhu anobhadhara mutsauko kunze kwehomwe. Kunyange kana munhu akasarudza chikamu chechipiri chinodhura mari yegoridhe, chikwereti hachikwanise kuvhara mari yose yakakwana nekuda kweimwe mhando kuverenga chikwereti, zvakadai semari yemhuri.Nenzira iyo chikwereti hachikwanise kudarika chikamu chairo chakweretwa nemunhu, "anodaro Mark Luscombe, Principal Federal Tax Analyst yeWolters Kluwer, CCH.
Chikamu Chechitanhatu: Bvisai Mupiro Unodiwa kubva kuChipiri Chinokosha Kupedza Mari Yese Silver Plan
Mathemati: mari yepurogiramu yegore negore-inodhura mari yegoridhe chirongwa kunze kwechipo chinodiwa.
Chigumisiro ndecheMuMaximum Premium Assistance (uye inofananidzwa neMiganhu 11D uye chinyorwa D yemitsara 12 kusvika 23 yeFomu 8962).
Iyi nhamba ingangodaro inokwidziridzwa yehuwandu hwebhorosi yekubhadhara mitero yechikwereti.
Chikamu Chechinomwe: Enzanisa Nharo yeMaximum Premium Rubatsiro kune Zvechokwadi Zvikwereti zveHurongwa Hwehupenyu umo Munhu kana Mhuri Akazonyora Chaizvo
Enzanisa nhamba mbiri dzinotevera:
- Bhuku reMwaka Maximum Premium Rubatsiro (kubva kune chikamu 6, pamusoro, kana kubva kuFomu 8962 mutsara 11D kana kuwandisa kwezviyero muhurukuro D yemitsara 12 kusvikira 23)
- Iko mari yepamusoro yehutano hwehutano iyo munhu akanyora (kubvira Fomu 8962 mutsara 11A kana mubare wezviyero muhurukuro A yemitsara 12 kusvika 23)
Chikamu Chegumi: Pasinei nokuti Nhamba iri pasi ndeye Mutengo weKubhadhara Mutero weKubhadhara Mutero wegore
Iko rinotangira rubatsiro rwekwereti yemari chikwereti chiri pasi pegore negore rubatsiro rwemari yepamusoro kana mari yegore negore yeurongwa hwehutano hwehutano umo munhu akanyora. Zuva roga roga rubatsiro rwekutanga rubatsiro ndeye musiyano pakati pechipiri chekudhura mari yakawanda yegoridhe uye chirongwa chinodiwa. Mupiro unodiwa inowanikwa mumhuri inowedzera nehuwandu hwehuwandu hwemapato. Iko inoshandiswa muzana inenge iri kuwedzera kwechikwata chinoenderana nemari yeimba semuwandu we federal poverty line.
Muenzaniso Kuisa Zvose Pamwe Chete
Bernard murume asina murume asina vatsigiri. Anogara muNew Hampshire, uye mari yake yepamba iri $ 24,129 muna 2014. Tatoziva kuti mari yaBernard ndeye 210% ye federal poverty line mumatunhu makumi mana nematanhatu, iyo inoshandiswa inosvika 6.65%.
Takanga tacherechedza kuti mari yaBernard yaidiwa inokwana madhora 1,605 (ndiyo nguva yake yekuwana mari inoshandiswa muzana). Kuenda kuHealthcare.gov, uye kutsvaga zvirongwa muMerrimack county, New Hampshire, tinoona kuti chechipiri inodhura mari yegoridhe chirongwa chiri $ 277 pamwedzi. Pa healthcare.gov, izvi zvinoratidzwa apo inowedzera "Premium pamberi pemari yechikwereti $ 277 / mo."
Sezvo takaziva chikamu chechipiri chinodhura mari yegoridhe, isu tinogona kuverenga iye zvino Bernard wepamusoro-panda rubatsiro rwekubhadhara, iyo ndiyo yechipiri yakaderera mari yakawanda inoshandiswa pabasa rake.
Chechipiri yakaderera mari yekuita mari (SLCSP): 277 pamwedzi
Mupiro unodiwa (RC) pamwedzi: 1605 pagore / 12 = $ 133.75 pamwedzi = $ 134 (akatarirwa kudhora rose iri pedyo)
SLCSP - RC = 277 - 134 = 143
Bernard ndiye, netende, anokwanisa kubhadhara rubatsiro rwepayimusi muhuwandu we $ 143 pamwedzi. Pane imwe nguva Bernard pakupedzisira asarudza purogiramu chaiye iye achanyora, tinokwanisa kuenzanisa mari yegadziriro yekuedza kuverenga kuti tione zviri pasi.
Ngatiti Bernard anosarudza chirongwa chehutano chinodhura $ 232 pamwedzi. Bhiardard premium rubatsiro yemari yemari ikozvino inogona kuverengwa. Bernard anowana purogiramu yake shomanana yemwedzi uno (232) kana musiyano pakati pechipiri mari shomanana yegoridhe chirongwa kunze kwechipo chake chinodiwa (143). Pasi pemari iyi miviri ndeye 143. Ndiyo mwedzi wemwedzi wekodhi yemutero wechikwereti Bernard akakodzera. (Izvi zvingasafananidza zvakananga kune zvinoratidzira pahutano hwehutano nekuda kwekusiyana kwekukomberedza.)
Bernard achabhadhara $ 89 pamwedzi panze-muhomwe yeurongwa hwake hwehutano hwakasarudzwa (232 - 143, musiyano pakati pemari yakazara yehutano hwehutano uye chikwereti chemutero wekubatsira). Kana Bernard akanyoresa muurongwa urwu wegore rose, aizobhadhara madhora 1,068 $ pagore yemarikimari yemainishuwarenzi yehutano (89 × 12), izvo zvisiri pasi pemugove wake waidiwa $ 1,605. Bernard ari kubhadhara mari shoma pane zvaaida kuti apiwe nokuti akasarudza hurongwa hwehutano hwehutano hunodhura zvishoma kudarika chechipiri chechikwereti chinodhura mari yegoridhe.
Kusiyana neizvi, kana Bernard asarudza hurongwa hwehutano hwakabhadhara kupfuura SLCSP, Bernard aizobhadhara kupfuura mari yake yaidiwa.
Tinogona kupfupikisa mamiriro aBernard seaya:
Premium Assistance Tax Credit | Mwedzi | Gore negore | |
1 | Mari yemari (muyero) | $ 24,129 | |
2 | Inoshandiswa zvikamu | 6.65% | |
3 | Inodiwa Mupiro (Mhuri Inowanikwa × Inowanikwa Mazana) | $ 133.75 | $ 1,605 |
4 | Chechipiri inodhura mari yakawanda yepiramu yemapurani | $ 277.00 | $ 3,324 |
5 | Chechipiri Yakaderera Zvikwereti Zvikwereti zvePurogiramu YemaSirimu - Inoda Kupiwa | $ 143.25 | $ 1,719 |
6 | Zvikwereti zverongwa hwehutano hwakanyoresa | $ 232.00 | $ 2,784 |
7 | Nechezasi yezvi nhamba mbiri idzi inonzi premium rubatsiro rwekwereti (Pasi pemari mumitsara 5 kana 6) | $ 143.25 | $ 1,719 |
8 | Kunze kwehomwe yehomwe yehutano inshuwarisi (Zvikwereti zvishoma kudarika chikwereti chemutero, ichocho Ndiyo 6 mutsara Mutsetse 7) | $ 89 | $ 1,065 |
Pakupedzisira, Bernard achada kusarudza kana angagamuchira purogiramu yekubhadhara mutero wechikwereti kare. Kana zvakadaro, IRS inotumira $ 143 premium rubatsiro rwekwereti kune inshuwarisi yekambani yake, uye Bernard achabhadhara musiyano we $ 89 kubva muhomwe yake pachake. Zvimwewo, Bernard angasarudza kutora chikwereti chake chemutero pakupera kwegore apo paanoshandisa mutero wake wokudzoka. Mumamiriro ezvinhu aya, Bernard aizobhadhara $ 232 mwedzi mumwe nomumwe nekuda kwehutano inshuwarhu. Zvadaro, paanoshandisa mutero wekudzoka, achada mutero wekubhadhara mutero we $ 143 pamwedzi wega wega waive akafukidzwa nechirongwa. Iyi chikwereti ichaderedza kuwanda kwemutero iye anokwereta. Kana kuti, kana ari kutowana kubhadhara mari, chikwereti chemutero wepamutemo chichawedzera mari yake yekudzorera. Saka Bernard anosarudza pakati pekuwana chikwereti iye zvino sechimiro chekubhadharwa mari yepamusoro mwedzi mumwe nomumwe kana kuwana chikwereti gare gare.
Ngwarira kuti mari yekambani yekubhadhara mitero yechikwereti inobva pamari chaiyo yegore. Nhamba yekwereti yemutero iyo Bernard akakodzera inogona kukwira kana kuenda pasi zvichienderana nekushandurwa mumari yaBernard, ukuru hwemhuri, uye kwaanogara. Bernard anogona kupa ruzivo rwakatsvaga pamusoro pekuwana mari yake kana kuti yemhuri kushandiswa kwehushuwarisi gore rese. Nenzira iyo shanduro inogona kuverengazve chiyero chemari yekubhadhara mitero yechikwereti iyo Bernard akakodzera. Izvi zvinogona kudzivirira mamiriro ezvinhu apo Bernard inogamuchira zvishoma kana zvikweretesa zvakanyanya mberi kwechikwereti. Kana Bernard ichiwana mari shoma shoma, iyo yakasara ichadzorerwa kwaari paanoshandisa mutero wekudzoka. Kana Bernard inowana rubatsiro rwemari yepamusoro purogiramu yakawanda nguva refu, achada kubhadhara zvimwe kana kuti zvose zvakanyanya kutengesa kubhadhara zvakare ku IRS.
Kuisa Zivo iyi Kushanda Kwauri
Kuenzanisa iyo premium rubatsiro rwekwereti yemutero muna 2014:
- Shandisai mutero wako wekubhadhara we 2013 kuti uone kuchinjwa kwako kwakagadziridzwa mari yakawanda yemari nemari yemhuri.
- Dzokorora mari yako yemhuri zvichienderana nekuchinja kupi mune mari yaunotarisira gore ra2014.
- Shandisa gore ra2014 urombo hutungamiri chati kuti uverenge mari yako inotarisirwa mumhuri sezana rezana rezvematongerwo enyika.
- Shandisai mapurogiramu anoshanda gore ra2014.
- Shandisa purogiramu inoshandiswa uye mari yemhuri kuti uverenge mupiro unoda.
- Shandisa yechipiri mari yakaderera yegoridhe chirongwa chekugara kwaunogara kuti uverenge rubatsiro rwepamuyamu rubatsiro.
- Funga kushandisa Fomu 8962 sepepaiti yekuita zviyero zvako, kuitira kuti iwe uwane ruzivo nefomu iyi.
Kuti uverenge mari chaiyo yepayamu rubatsiro rwekwereti yemutero muna 2014:
- Shandisai mutero wenyu wegore re2014 kuti muone kuti yenyu yakagadziriswa yakachinjwa mari yakawanda uye mari yemari.
- Shandisa gore ra2014 urombo hutungamiri chati kuti uverenge mari yako inotarisirwa mumhuri sezana rezana rezvematongerwo enyika.
- Shandisai mapurogiramu anoshanda gore ra2014.
- Shandisa purogiramu inoshandiswa uye mari yemhuri kuti uverenge mupiro unoda.
- Chechipiri mari yakaderera mari yegoridhe inoratidzwa paFomu 1095-Mutsara 33B.
- Shandisa Fomu 8962 kuti uite zviyero zvako. Iyi fomu inosanganisira zvakare kubhadhara mutero wegore.
Kuenzanisa iyo premium rubatsiro rwekwereti yemutero muna 2015:
- Shandisai mutero wenyu wegore re2014 kuti muone kuti yenyu yakagadziriswa yakachinjwa mari yakawanda uye mari yemari.
- Dzokorora mari yako yemhuri zvichienderana nekuchinja chero kupi zvako mumari unotarisira muna 2015.
- Shandisa chinyorwa chemahombekombe yehupfumi ye 2015 kuti uone mari yako inotarisirwa nemhuri yako sezana rezana rezvematongerwo enyika.
- Shandisai 2015 inoshandiswa zvikamu chati.
- Shandisa purogiramu inoshandiswa uye mari yemhuri kuti uverenge mupiro unoda.
- Shandisa yechipiri mari yakaderera yegoridhe chirongwa chekugara kwaunogara kuti uverenge rubatsiro rwepamuyamu rubatsiro.
- Funga kushandisa Fomu 8962 sepepaiti yekuita zviyero zvako, kuitira kuti iwe uwane ruzivo nefomu iyi.
- Enzanisa kuverenga kwako kune kuverengwa kunopiwa nehushuwaridho.
Zvinyorwa zvinyorwa uye zvigadzirwa:
- Fomu 8962 (draft draft, pdf)
- Mirayiridzo yeFomu 8962 (draft draft, pdf)
- The Premium Tax Credit (IRS.gov)
- Mibvunzo neMhinduro paPeum Premium Imitero (IRS.gov)
- Bika Kuchinja Mumamiriro Ezvinhu (Publication 5152, pdf)
- Iyo Yomunhu Mumwe Nomutoro Wekugadzirira (Publication 5156, pdf)
- Chokwadi pamusoro peHealth Coverage Exemptions (Publication 5172, pdf)
Kuti udzidze zvakawanda pamusoro pekutanga rubatsiro rwekwereti yemutero, ona:
- Mvumo yeKubhadhara Mutero Wekubhadhara Mutero
- Kuyananisira Mazano Okubhadharwa Kwechikwereti Pamusoro pezviripo Nhamba Yechikwereti
- Mutoro wega wega wega Mutengo (Chirango chekusina Utano Inishuwarenzi)
- Ndiani Anonunurwa Kubhadhara Kwekusava neUtano Inishuwarenzi
Kuverenga Zvakare
- Kunzwisisa MuNew Premium Assistance Tax Credit (Michael Kitces)
- Kubhadhara Kwakaitwa Premium Assistance Tax Credit For Health Insurance Zvinokonzerwa neMarginal Tax Rate (Michael Kitces)
Zvimwe Utano Hwehutano-Mimwe Mitero Inobatsira
- Kurapa Matanho ekurapa
- Kuchenesa Utano Hwehutano Kwevanhu Vanozvishandira
- Mutero-Deductible Health Savings Accounts
- Utano Hwemutero Mutero Wemabhizimisi Maduku