Chidimbu chekubhadhara mutero kwevaranda vemashandi ekutenga mari
Mumwe mushandi wezvigadzirwa zvekutsvaga (ESPP) chirongwa chezvipfeko zvinopiwa kune vashandi vebhizimisi. Pasi peurongwa, bhizimisi rinopa vashandi varo sarudzo yekutenga mari yekambani vachishandisa mitero inotora mushure mekubhadhara kwavo. Izvo chirongwa chinogona kutsanangura kuti vashandi vemitengo vanobhadhara chikamu chimwechete pasi peiyo inotengeswa yemari yemari. Chirongwa cheESPP chinokwanisa (kureva, icho chinosangana nemitemo yose yakarongwa muchikamu 423 cheMkati ReRevenue Code) chinogona kupa zvikwereti kusvika kusvika ku15% pamutengo wekutenga wekutengesa.
ESPP inopinda nhanho ina: kupa, nguva yekupa, kutengesa, maitiro.
Ipai chikamu
Uyo anoshandira anopa vashandi varo sarudzo yekutenga muhomwe yekambani yevashandi (kana ikambani yevabereki) pamutengo wakatarwa.
Kupa nguva
Nguva yekupa nguva ndiyo nguva iyo vashandi vanowanzochengetedza kuchengetedza kwekutsvaga kwemahombekiti ekambani. Vashandi vanosarudza kuva nezana kana kuti yakagadziridzwa mari inodzingwa kubva kune imwe neimwe yebhadharo yavo. Izvi zvakabhadhara mubhadharo zvinowanikwa pane imwe mushure mitezo. Izvi zvinoreva kuti mutero wemari uye FICA mitero yakatove yakatorwa kunze kwebhadharo yako mari isati yasarudzwa kune ESPP kutenga.
Shandura chikamu
Pakupera kwechipo chekupa, mushandirwi anotora mari yose yakachengetedzerwa uye anoshandisa mari iyoyo kutenga zvigaro zvesaiti yekambani.
Iko mari yekutengeserana inotarisira chirongwa cheESPP ichazotenga zvikamu zvehomwe yekambani uye kutamisa uwandu hwematengo kune vashandi vanobatana.
Chero chero mari isingashandisi kutenga mari inodzorerwa kumushandi.
Pamwe pamwe nekuendesa ugove wezvikamu, kambani inopa zvinyorwa kuvashandi vayo. Iyo kambani inotumira Fomu 3922, imwe kopi kumushandi uye imwe kopi ku IRS, kunyora zvinyorwa zvine chokuita nekudhinda kwemajenya.
Imba yekubhadhara mari inotungamirira ESPP ichakutumirawo iwe unyanzvi hwekutengeserana.
Iyo kambani inotanga mabhengi ekubhadhara mari kune vashandi vanobatana, uye zvikamu zvakatengwa pasi pe ESPP zvinosungirwa ipapo.
Iko hakuna mari inobhadhara kana zvikamu zvakatengwa uye zvinotamirwa kwauri. Ikoko kuchava nemigumisiro yemitero mune ramangwana, kana iwe uchitengesa kana kuti uchitsaura ESPP zvikamu.
Disposition phase
Mushure mokunge zvikamu zviwedzerwa muzita renyu, makasununguka kuita navo sezvaunofarira. Iwe unogona kutengesa, kutengeserana, kushandurana, kutengesa kana kuvabvisa. Kurega kwe ESPP zvikamu zvinokonzera kukanganisa kwemitero.
Mutero wacho unobva pane zvinhu zvitatu:
- Inguva yakareba sei munhu ave aine pfuma
- Mutengo wokutengesa
- Ingani mashomanana anotengeswa
Aya maviri maviri ekupedzisira anogadza kuwanda kwemari iyo munhu anowana kubva kutengeswa kwedu. Kutengesa mutengo kunowedzerwa nenhamba yemiganho yakatengeswa mitsva mumutengo wakakomba kubva kutengesa kwekutengesa. Kutengesa mutengo zvakare zvikonzero muhuwandu hwemaripo inowanikwa, yatichakurukura pasi apa.
Inguva yakareba sei munhu ave ane zvikamu zvinotarisa kuti kutengesa kwekutengesa kwakarongwa sei. Maitiro ekutengeserana akaiswa mukutora anotsanangura mutero wekubhadhara.
Kune nguva mbiri yekubata:
- Kubva pazuva rekubatsira kusvika pazuva raitengeswa
- Kubva pazuva rekutsvaira zuva raitengeswa
Kuchengeta Nguva Yechigumo Sarudza Kuti Mari Inowanikwa Sei uye Yakakonzerwa
Kutengesa zvikamu zveESPP zvakarongwa kaviri. Tinoisa mutengo wekutengeserana kweESPP zvikamu zvingave zvakakodzera kana kuti zvisina kukodzera; uye sechinguva chiduku kana kuti kwenguva refu.
Chimiro chakanaka ndechekuti kutengesa kana kutengeswa kwehuyo hweESPP zvigaro mushure mekunge munhu atora danda racho:
- kudarika gore rimwe mushure memusi wekutumirwa uye
- makore anopfuura maviri mushure mekunge zvasarudzwa.
(Zuva rokutsvaga rinoratidzwa mubhokisi 7 yeFomu 3922; musi wekubatsira, mubhokisi 1 yeFomu 3922.)
Chimwe chisingafananidzi chinhu chiri kutengeswa kana kutengeswa kwehuyo hweESPP zvigaro zvisingagutswi zvinogadziriswa zvinotarisirwa zvinotaurwa pamusoro apa. Mune mamwe mazwi, zvisingabatsiri zvinotengeswa zveESPP zvigaro zvinoitika zvisati zvaitika uye kusvikira kune rimwe gore mushure mekutsvaga zuva kana kupfuura uye kusvika kumakore maviri mushure mekupa rubatsiro.
Kutengeswa kwenguva refu ndeyekutengeserana uko munhu ane nhumbi yemakore anopfuura rimwe chete. (Kubata nguva yekugadzirisa kana sengo yakareba-kana nguva pfupi inotanga kubva pazuva rakatevera sengo inotengwa uye inopera pazuva raitengeswa.) [2]
Kutengeswa kwemazuva mashomanana ndiko kutengeswa uko munhu ane pfuma yegore rimwe kana kupfuura.
Tinogona kuratidza nguva idzi dzekubata tichishandisa mashoma maoko akafanana neizvi:
Kufanirwa Kuita kana | Sale mutengo> 1 gore mushure mekutumira musi NA Sale musi |
Zvisizvo zvisina kukodzera Kugadzirirwa kana | Zuva rekutengesa ≤ 1 gore mushure mekutsvaga musi OR Zuva rekutengesa ≤ 2 makore mushure mekubvumirana zuva |
Mazuva Ekupedzisira Matengo anoshanda kune kuwanikwa kwemaji kana | Senguva zuva> 1 gore + 1 zuva mushure mokutumira zuva |
Zvikwereti zvinowanzoshandiswa kune pfupi nguva pfupi inowanikwa kana | Zuva rekutengesa ≤ 1 gore mushure mekutumira zuva |
Kusiyanisa Kupiridzwa Imari Kubva kuNhanho Kubhadhara Mari
Iye zvino ngationei nyaya yacho kusvika ikozvino tione kuti izvi zvinotitungamirira sei maererano nemutero wemutero. Mumwe mushandi anoshanda kambani. Ikambani yakagadzira ESPP. Mushandi wacho aiva nemari yakabviswa (pashure pemitero) kubva kune imwe yebhadharo, uye iyo mari yaishandiswa kutenga zvigaro muhomwe yekambani. Iye zvino mushandi anotengesa sengo.
Pano panhau munyaya, tinoda kuita zvimwe. Ko mushandi wacho akatenga chikoro pane zvishoma here? Izvozvo zvinotorwa zvinotorwa semaripo inowanikwa apo zvikamu zvinotengeswa. Zvose zvinowedzera (kana kuderera) muhuwandu hwezvikamu ndezvekuwana mari inowanikwa. Izvi zvine zvese zvinoshandiswa. Iye zvino tava kuzotarisa pane chimwe chinhu chekuita: iyo ndiyo nzira yekuyera mari yekuwana mari.
Hezvino izvo zvandinoreva: ngatitaurei kuti mutengi wedu anowana chikamu 1 cheSXYZ ye $ 85. Pazuva iroro, chikwata cheXYZ chakakosha madhora zana nemakumi maviri. Mushandi wacho ane 15% kutengesa pamutengo wekutenga. Iye zvino anotengesa mugove wake weXYZ we $ 125. Kakawanda, mutengi wedu anowana $ 40 pazvikwereti izvi: $ 125 aakatengesa mari yekutengesa kudarika $ 85 yaibhadhara mari yacho. Izvo zvatinoita iko zvino zvakatsaura mari iyi yemadhora makumi maviri nemakumi maviri muzvikamu zviviri: mari yekubhadhara uye mari inowanikwa.
Mari yekubhadhara inoyera sei? Tine mazano matatu. Iwe unoda kuziva izvi here? Hungu uye heino chikonzero. Ndakaona dzimba dzekutengeserana dzichitaura chikonzero chakaipa paFomu 1099-B. Dzimwe nguva vanozvitora. Dzimwe nguva vanozviona zvisina kururama. Kana iwe uchiziva mari yekuwana mari, iwe unogona kuwana kuverenga kwakarurama kwezvakanyorwa. Uye iwe unenge uri mukana wekuisa nhamba dzakakodzera pamutero wako wekudzokera.
Iko kune mazano matatu ekuenzanisa mari yekuwana mari. Ndeipi nzira yatinoshandisa inofanirwa pasinei nokuti tine unhu hwakakodzera here kana kuti kwete.
Nokuda kwezvakakodzera, mari yekuwana mari ndeyezasi kwe:
A. Nhamba yekutengeserana yakakwana yematoro musi wezvawakagamuchira, kuderedza mutengo wakabhadharwa kuti uite sarudzo.
B. Nhamba yekutengeserana yakakosha yematengo musi wekutengeswa kwezviyo, kuderedza mutengo wakabhadharwa kuti uite sarudzo.
Nokuda kwekusava kukodzera, zvipo zvinowanikwa ndezvi:
C. Kutengeswa kwemahombekisi yakanaka kwezvese musi wekusarudzwa kwaaiitwa, kuderedza mutengo wakabhadharwa kuti uite sarudzo.
Nenzira yakanaka, hatifaniri kuenda tichichera mashoko aya. Nyaya idzi idzi dzinowanika paFomu 3922. Vashandi vanogadzirira iyi fomu vachiiendesa kune vashandi vavo chero nguva mashizha achitumirwa pasi peurongwa hwekutsvaga mari yevaranda.
Ndeupi ruzivo rusingawaniki paFomu 3922? Nhamba yakakosha yemusika pazuva raakatengesa mutengesi. Ndiyo nokuti Fomu 3922 yakagadzirirwa uye yakabudiswa apo ESPP inoshandiswa kunoshandiswa kune mushandi, izvo zvinodikanwa muBuramu B, pamusoro apa. Nhamba yakakosha yemari yemugovera pazuva raitengeswa ichazoonekwa paFomu 1099-B kubva kubhadhara.
Saka iyi inguva yakava nguva yakanaka yekuzivana nefomu iyi.
Kushanda neFomu 3922
Fomu 3922 inonzi, "Kudhindwa kweStock Acquired Through An Employee Stock Purchase Plan Under Chikamu 423 (c)."
Makambani anopa Fomu 3922 kuvashandi vavo vachibudisa mashoko ane chokuita nekuendeswa kwematokari pasi pebasa rekushandiswa kwekutenga mari. Fomu 3922 ine zvakawanda zvemashoko edu isu tinoda kuti tishandise chero zviyero zvine chokuita nehomwe ESPP.
Fomu 3922 ine inotevera data minda:
Bhokisi 1 | Zuva rakasarudzika rakapiwa |
Bhokisi 2 | Zuva rekushandisa rinoshandiswa |
Bhokisi 3 | Nhamba yepamusi yekutengesa purogiramu yega yega pazuva rekubatsira |
Bhokisi 4 | Nhamba yekutengesa yepamusoro yega yega pazuva rekushanda |
Bhokisi 5 | Dzidzirai mutengo wakabhadharwa negawani |
Bhokisi 6 | Nhamba yezvikamu zvakatorwa |
Bhokisi 7 | Zuva regamutemo mutemo wakatorwa |
Bhokisi 8 | Dzidzirai mutengo wega wega imwechete yakatarwa sekuti kana sarudzo yacho yakashandiswa pazuva rakaratidzwa mubhokisi 1 (zuva rekubatsira) |
Fomu 3922 ine ruzivo ratinoda kuti tione mari yemunhu, mari, uye nguva yakakodzera yekubata mune zve ESPP. Ini ndichakupa masvomhu akakodzera pakuita izvi kuverenga. Chinhu chimwe chete chezivo iyo Fomu 3922 isina iyo iyo mutengo wokutengeserana weESPP zvikamu.
Ini ndichakupa mathemati mune chidimbu chakafukidzwa apa. Ipapo tichazobudisa tsanangudzo uye zvinoshandiswa gare gare.
Basic ESPP Math achishandisa Fomu 3922 | |
Kubata nguva kuverenga | |
Zuva iro ESPP inogovana rinobva kune risina kukodzera kukodzera | (Bhokisi 7) + 1 gore (Bhokisi 1) + makore 2 (chero zuva racho rave paya) |
Zuva iro ESPP inowanangurira kubva pakusarura-nguva kusvika kwenguva refu | (Bhokisi 7) + 1 gore + 1 zuva |
3 Kusiyana kwemari yekubhadhara mari | |
Kubhadhara mari muhutano hwakakodzera, pasi pe: | (Bhokisi 3) - (Bhokisi 5) * (Bhokisi 6) |
Or: | ((FMV per share at disposition) - (Bhokisi 5)) * (Bhokisi 6) |
Kupa mubayiro kune mari isina kukodzera | ((Bhokisi 4) - (Bhokisi 5)) * (Bhokisi 6) |
Basis | ((Bhokisi 5) * (Bhokisi 6)) + mari yekubhadharwa + mishonga uye mari yekutenga uye kutengesa chikafu |
Mutero Wekugadzirisa Zvokuita
Kana uyo mushandi akatenga mari yacho yekutengesa patsika, ipapo tinoyera kuti mari yakadini inowana mari.
Isu tinoverenga mibairo yemari inoshandisa uchishandisa zviyero A neB , pamusoro apa. Chero mhinduro ipi yakaderera ndiyo mari yemari inowanikwa. Kubhadhara mari inoshandiswa inotariswa seyemutero wemitero inowanikwa, ikozvino inotangira kubva pa10 kusvika ku39.6%.
Zvadaro tinoyera kuwanikwa kwemari kana kurasikirwa. Kuwana mutsauko pakati pezvinhu zvaunowana kubva mukutengesa chikafu uye chikwata chako muchitengo. Nheyo ndiyo mari yakabhadharwa mari yacho (iyo iyo yakatarwa mutengo) pamwe nemari yekuwana mari pamwe nemishoni nemari yakabhadharwa kutenga uye kutengesa zvidhi. Mune mamwe mazwi,
- Pfuma yakawanda - sarudzo-sarudzo - mubayiro wemari - makomisheni nemari = kuwanikwa mari kana kurasikirwa
Kana mushandi wacho akabhadhara mutengo wakakwana wechitengo, tinoyera kuwana kana kurasikirwa. Iko hakuna mari inowanikwa, nokuti mushandi wacho haana kuwana kutengesa pamutengo wekutenga. Isu tinoverenga kuwana kana kurasikirwa sepamusoro. Asi sezvo kubhadhara mari iripo zero, maitiro acho anotsanangura kusvika Purogiramu inowanikwa - mutengo wekutengesa - mahofisi.
Zvikwereti zvekugara kwenguva refu zvakabhadharwa pane imwe nguva yakareba inowanikwa mubhadharo yemitengo ye 0%, 15%, kana 20%. Mipiro inogonawo kuva pasi pehupfumi hwehupfumi hunokwana 3.9% pamari yekuwana mari.
Mutero Wemitemo Yezvisiri Zvinofanirwa
Kana uyo mushandi akatenga mari yacho yekutengesa patsika, ipapo tinoyera kuti mari yakadini inowana mari.
Isu tinoverenga mari yemari inoshandisa kushandisa equation C , pamusoro. Kubhadhara mari inoshandiswa inotariswa seyemutero wemitero inowanikwa, ikozvino inotangira kubva pa10 kusvika ku39.6%.
Zvadaro tinoyera kuwanikwa kwemari kana kurasikirwa. Kuwana mutsauko pakati pezvinhu zvaunowana kubva mukutengesa chikafu uye chikwata chako muchitengo. Nheyo ndiyo mari yakabhadharwa mari yacho (iyo iyo yakatarwa mutengo) pamwe nemari yekuwana mari pamwe nemishoni nemari yakabhadharwa kutenga uye kutengesa zvidhi. Mune mamwe mazwi,
- Pfuma yakawanda - sarudzo-sarudzo - mubayiro wemari - makomisheni nemari = kuwanikwa mari kana kurasikirwa
Ndeupi Kupa Mubayiro Kunoreva
Kuwedzera kwekukosha muzvikamu zveESPP zvakaparadzaniswa kuva mubhadharo wekuwana uye kuwana mari.
Kubhadhara mari inoshandiswa sekubhadharwa semamwe mamiriyoni emitero inowanikwa mubhadharo, iyo ikozvino inotangira kubva pa10 kusvika ku39.6%. Kubhadhara mari inowedzera mubhadharo wako uye yakataurwa pamusoro peFomu W-2. Kubhadhara mari inokonzerwa neFeraleral mubhadharo wemutero (uye chero ipi zvayo inotora mutero). Kubhadhara mari haisi pasi peHuman Security uye Medicare mitero ("FICA"). Kubhadhara mari inowanikwa muhomwe inoratidzwa muBhokisi 1 reFomu W-2. Kubhadhara mari haina kubatanidzwa muBhokisi 3 kana Bhokisi 5 muhomwe yemari.
Ngatitarisei pamutero iwoyo mutero kubva pakuona nzira. Nyaya yapfuura inotitaurira kuti mari inobatwa sei nenzira yekufunga. Heino nzira iyo inobata nayo muupenyu chaihwo. Iwe unoenda kutengesa zvimwe zveESPP zvikamu. Iwe unopinda muwebhenekeri webhuwarisi yako, uye uise mukutengesa kwekutengesa. Iyo mutengesi anotarisira chikamu chacho, achigovana zvimwe zvezvikamu zvako zvemari. Iyo mutengesi nemushandirwi wako vanobatana pahupenyu hwekutaura kwezvinhu. Vanyori vavo vanoita mamwe masvomhu. Iye zvino vanoziva zvose data inoshandiswa: kutengesa kwako mutengo, mari yako yekubhadhara mari, mari yako yokusarudza, nheyo yako, nguva yako yekubata, uye kana mutengesi uri kukodzera kana kusina kukodzera, uye kana iri nguva pfupi kana kwenguva refu. Vanyori vanoenda kubasa uye vanoona zvose izvi. Iwe unowana mari mumabhuku ako ekudhinda. Uye imwe yemari inowanikwa inowedzera mubhadharo wako. (Asi mubhadharo wako haukwanisi kuenda, rangarira kuti iwe watova nemari iri mubhuku rako rekubhadhara.) Saka nokuda kwekutaura zvinangwa, mari iyi inowedzerwa kwauri kuripa. Uye nokuda kwekutaura zvinangwa, mutengesi anorayira mutengesi uye mari inowanikwa muFomu 1099-B. Saka pamagumo egore, iwe uchada kuuya nemishumo miviri pamwe chete kuti uone kuti mari inoshandiswa inotererwa kamwe chete, uye nenzira yakarurama.
Kuwana ESPP paTare Kudzokorora
Chokutanga, kuverenga mari yekubhadhara mari kubva pakutanga, uchishandisa zvinyorwa zvose zvekutengeserana uye zvinyorwa zvemitero zvinowanikwa nevatengi. Enzanisa kuverenga kwako kune izvo zvinoratidzwa paFomu W-2.
Chechipiri, kuverenga mabheti, zvakare kubva pakutanga. Verengai zvisikwa zvepakutanga (izvo muchengeti waibhadhara mari yacho). Zvadaro shanduko yakagadziriswa nemari inowanikwa mari inowanikwa mu (uye zvechokwadi, iyo madhipatimendi ekubhadhara mari).
Enzanisa idzi nhamba dzezviwero kune izvo zvinoonekwa paFomu 1099-B uye chero zvese zvinotsigira zvinyorwa zvemari. Kana Fomu 1099-B inongoratidzira chete "yepakutanga" hwaro, edzai musiyano mugadziriro yekugadzirisa yeFomu 8949. Kana 1099-B inoratidza zvokwadi uye yakarurama sezvakagadzirirwa kupiwa mari, saka hapana kuchinja kunodiwa.
Funny story. Gore rino ndakaona mumwe mutengesi akawana hwaro hwakanaka uye hwakashata pane imwechete 1099. Kwaiva nekutengeserana maviri kune 1099-B. Mumwe nomumwe akaratidza hwaro. Kutengeserana kokutanga kwaive ne "yepakutanga" hwaro (iyo yaifanira kuchinjwa kuitira mari inowanikwa). Uye chiitiko chechipiri chaive nechikonzero chechokwadi uye chakarurama (icho chakanga chisingadi kuchinjwa).
Kupindira muurongwa hwe ESPP unotakura mabasa makuru ekutungamirira iwe nekodhadhi yako. Icho chiri munharaunda yako yakanakisisa kumabhuku ako eESPP kuitira kuti iwe nekodhaini yako muve nechokwadi chekuti nhamba dzakanyorwa zvakajeka.