Iyi iberi inonzi bhaxikiti. Iko imwe bheji yemutero inotanga uye inoguma inopesana zvichienderana nehuwandu hwekutsvaga munhu .
Mitero inoshandiswa inogonawo kusiyanisa maererano nerudzi rwemari munhu ane. Inowanzobhadharwa mutero inoshandiswa kune marudzi mazhinji emari. Imwe mitero yemutero inoshandiswa inoshandiswa pamari inobva kune imwe nguva yakareba mari inowanikwa uye inowanikwa zvikwereti.
Ngatitangei kuwana muongororwo wematero ose egore ra2015. Chati iri pasi apa chinoratidza huwandu hwemitero yepamusoro (yekutanga koromo) uye maitirwo emakore akawanda ezvo uye zvikwereti zvakakosha (yechipiri column). Zvose zviri muhurukuro dzinoratidza kutanga uye kuguma kwebhakoni imwe neimwe yemutero, yakabatanidzwa nekutumira nzvimbo. Zvakakosha kucherechedza kuti dhora racho rinomiririra mari inoshandiswa mari - iyo inowanikwa munyika yose mushure mekunge zvakabviswa zvakasiyana-siyana zvabviswa.
| 2015 Mitero Yemitero | |||||||||
| Mutero Wemitero | Single | Musoro weMhuri | Vakaroorana Vanodyara Zvimwe | Vakaroorana Vanowedzera Jointly / Qualifying Chirikadzi kana Mufudzi | |||||
| Inowanikwa Nayo | Yenguva refu Yakawanikwa Mahomwe uye Zvikamu Zvakakodzera | Mutero Unobhadhara pamusoro | to | Mutero Unobhadhara pamusoro | to | Mutero Unobhadhara pamusoro | to | Mutero Unobhadhara pamusoro | to |
| 10% | 0% | $ 0 | $ 9,225 | $ 0 | $ 13,150 | $ 0 | $ 9,225 | $ 0 | $ 18,450 |
| 15% | 0% | 9.225 | 37450 | 13,150 | 50,200 | 9.225 | 37450 | 18450 | 74,900 |
| 25% | 15% | 37450 | 90.750 | 50,200 | 129 600 | 37450 | 75 600 | 74,900 | 151,200 |
| 28% | 15% | 90.750 | 189,300 | 129 600 | 209 850 | 75 600 | 115.225 | 151,200 | 230450 |
| 33% | 15% | 189,300 | 411,500 | 209 850 | 411,500 | 115.225 | 205750 | 230450 | 411,500 |
| 35% | 15% | 411,500 | 413,200 | 411,500 | 439,000 | 205750 | 232 425 | 411,500 | 464 850 |
| 39.6% | 20% | 413,200 | - | 439,000 | - | 232 425 | - | 464 850 | - |
Mutero wemitengo mifananidzo inogonawo kuparadzaniswa nekuisa nzvimbo.
| 2015 Zvikwereti Zvitsva zveMutero weChimwe Chekudzikisa Chimiro [Tax Rate Schedule X, Internal Revenue Code chikamu 1 (c)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9.225 | 37450 | 9.225 | × 15% | 922.50 | ||||
| 37450 | 90.750 | 37450 | × 25% | 5,156.25 | ||||
| 90.750 | 189,300 | 90.750 | × 28% | 18,481.25 | ||||
| 189,300 | 411,500 | 189,300 | × 33% | 46,075.25 | ||||
| 411,500 | 413,200 | 411,500 | × 35% | 119,401.25 | ||||
| 413,200 | - | 413,200 | × 39.6% | 119,996.25 | ||||
Iyi mafaira emutero wekutengesa chati (inoratidzwa pamusoro apa) inotsanangura ma mechanics ekuti ungaverenga sei federal tax income. Kuti tishandise chati ichi, tinotanga nekuongorora kuti munhu anokwereta mari. Zvadaro tinoshandisa mbiru mbiri dzokutanga kuwana ruzivo umo mari inotengesa inowira. Kana tikangowana mutsara wakakodzera, tinozoshanda mumuganhu kubva kuruboshwe kuenda kurudyi.
Kana takaziva mutsetse wakakodzera, tinonyora mumutengo wekubhadhara mari muhombe (a). Isu tinozoita kubviswa muchitsauko (c) uye kuita kuwedzera mumutsara (e). Kune nhamba iyi, tinowedzera muyero mukhoma (f) kuwana hurumende yemutero wemutero mukhoma (g).
Kuti titaure izvi neimwe nzira, tinotora mari inotengesa uye tinobvisa mari iyo iyo inobhadhara mutero wematero inotanga (makoroni a uye b). Izvi zvinosara chete mari inobhadhara mari mukati memutero wechikwereti (chinyorwa c). Tinowedzera mari iyi nemutero wekutengesa kwebhakisi iyo (mapurumendi d uye e). Iyi ndiyo mitero yemutero pamari inopinza mukati mekwereti yemutero. Kuda mari iyi, tinowedzera huwandu hwematongerwo emutero kune mari inowanikwa mubhadharo yepamusoro (chikamu f). Izvi zvinokonzera muwandu wehurumende yemutero wemutero (chinyorwa g).
- Zvakakosha kuratidza kuti chati ichi chete chinoratidza maitiro emitero evhesi. Kushandisa iyi chati (kana kuti mifananidzo yakafanana muPublication 505), tiri kutora kuti mari yose inowanikwa pasi pemitero yemutero.
- Kuti uverenge mutero kana munhu ane nguva yakareba yemari inowanikwa kana zvikwereti zvinokodzera, shandisa Purogiramu Yekubatsira 2-7 pamwe chete nemutero wematareji ematoro (Worksheet 1-6), zvose zviri zviviri zviri kuwanikwa muPublication 505, Mutemo Wechakairiro uye Inofungidzirwa Mutero (pdf).
Somuenzaniso, fungidzira kuti Edith, munhu asina kuroorwa, ane mari inotengesa ye $ 100,000. Izvi zvinowira mukati mechina chebhasikiti yemutero (iyo inosvika kubva pa $ 90,750 kusvika kune $ 189,300 yemari inotengesa). Tichifunga kuti mari yose yaEdith inotarisana nematarenda emitero, tinogona kumuwana mutero wemutero wekufambisa sewaka:
| Muenzaniso | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| 90.750 | 189,300 | $ 100,000 | 90.750 | $ 9,250 | × 28% | $ 2,590 | 18,481.25 | $ 21,071.25 |
Edith achabhadhara $ 21,071.25 yemutero wemari yemutero pamutero unokwereta we $ 100,000.
Mari inowanikwa muEdith inowanikwa mukati me 28% yebhasikiti yemutero. Mari yaanowana mari inopfuura $ 90,750 inobhadharwa pa 28%. Zvose zviri mubhadharo zvaro zvinotengesa pasi pe 10%, 15%, uye 25% yehuwandu. Kuita kwaEdith kana kuenzanisa musero wekuteresa mutero wake wemutero wakapatsanurwa nemari inotengesa, kana 21,071.25 / 100,000 = 21.07125%. Iyi inoshandiswa mutero inotengeswa inosanganiswa yemitero yose inoshandiswa kumari yake.
| 2015 Zvikwereti Zvikwereti Zvitero zveMusoro weNyika Kubudisa Mamiriro [Tax Rate Schedule Z, Internal Revenue Code chikamu 1 (b)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 13,150 | $ 0 | × 10% | $ 0 | ||||
| 13,150 | 50,200 | 13,150 | × 15% | 1,315.00 | ||||
| 50,200 | 129 600 | 50,200 | × 25% | 6,872.50 | ||||
| 129 600 | 209 850 | 129 600 | × 28% | 26 722.50 | ||||
| 209 850 | 411,500 | 209 850 | × 33% | 49,192.50 | ||||
| 411,500 | 439,000 | 411,500 | × 35% | 115737.00 | ||||
| 439,000 | - | 439,000 | × 39.6% | 125 362.00 | ||||
| 2015 Zvikwereti Zvikwereti zveMitero Yekuroorwa Kwaiitwa Maitiro Akaparadzaniswa [Tax Rate Schedule Y-2, Internal Revenue Code chikamu 1 (d)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9.225 | 37450 | 9.225 | × 15% | 922.50 | ||||
| 37450 | 75 600 | 37450 | × 25% | 5,156.25 | ||||
| 75 600 | 115.225 | 75 600 | × 28% | 14,693.75 | ||||
| 115.225 | 205750 | 115.225 | × 33% | 25788.75 | ||||
| 205750 | 232 425 | 205750 | × 35% | 55 662.00 | ||||
| 232 425 | - | 232 425 | × 39.6% | 64,989.25 | ||||
| 2015 Zvikwereti Zvikwereti zveMitero yevakaroorana Vanowanikwa pamwe chete uye vakakodzera Chirikadzi kana Mumiririri Wekudzikisa Mamiriro [Tax Rate Schedule Y-1, Internal Revenue Code chikamu 1 (a)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 18,450 | $ 0 | × 10% | $ 0 | ||||
| 18450 | 74,900 | 18450 | × 15% | 1,845.00 | ||||
| 74,900 | 151,200 | 74,900 | × 25% | 10,312.50 | ||||
| 151,200 | 230450 | 151,200 | × 28% | 29 387.50 | ||||
| 230450 | 411,500 | 230450 | × 33% | 51,577.50 | ||||
| 411,500 | 464 850 | 411,500 | × 35% | 111,324.00 | ||||
| 464 850 | - | 464 850 | × 39.6% | 129,996.50 | ||||
Dzimwe Mitero Mitero Mukugumira kwegore ra2015
Mukuwedzera kune federal mubhadharo wemitero pamari inowanikwa, pane mamwe mitero inogona kushanda kumunhu pachake pfuma:
- Social Security Tax pamutengo we12,4% pamitero uye pabasa rekuzvishanda kusvikira pagore reZimbabwe Security mubhadharo we $ 118,500.
- Medicare Tax pamutengo we2,9% pamubairo uye mari yekuzvipira.
- Kuwedzerwa Medicare Tax pamutengo we 0.9% pamhadharo uye mari yokuzvipira pamusoro pezvikamu zvinotevera:
- Vakaroorana Vanowedzera Jointly: $ 250,000
- Mumwe chete kana Musoro weimba kana Mudzimai wechikwereti (er): $ 200,000
- Vakaroorana Vanounganidza Zvimwe: $ 125,000
Zvimwe Zvishoma Chero Mutero (AMT)
Kune Vakaroorana Vanowanika Zvimwe:
- 26% pamubhadharo wekubhadhara (sezvazvakanyorwa pasi pemitemo ye AMT) pasi pe $ 92,700
- 28% paAmt mari inobhadhara mari inopfuura $ 92,700
Nokuda Kwoga, Musoro Wemhuri, Vakaroorana Vanowedzera Jointly, uye Mudzimai Akafanirwa (er):
- 26% paAmt mari inobhadharwa pasi pe $ 185,400
- 28% paAmt mari inowanikwa mari inopfuura $ 185,400
Mutero wekutsvaga kwekutsvaga kwekutsvaga kwekutsvaga kwekutsvaga huwandu hwe3,8% pamucheto wekutsvaga kwekutsvaga kwekutsvaga mari kana kugadziriswa mari yakawandisa yakagadziriswa pane zvikamu zvinotevera
- Vakaroorana Vanodhonza Chirikadzi Yakabatana kana Yekufanirwa (er): $ 250,000
- Mumwe chete kana Musoro weimba: $ 200,000
- Vakaroorana Vanounganidza Zvimwe: $ 125,000
Imari Kubhadhara mitero yakasiyana inofanana zvichienderana nekuti zviwanikwa ndezvenguva pfupi kana kwenguva refu.
Nenguva pfupi inowanikwa mubhadharo pamitero yakatarwa yemutero.
Yenguva yakareba inowanikwa uye inokwana zvikwereti zvitsva
- 0% kana mari inobhadharwa inowira mu10% kana 15% mazana mabhatikiti ematoro
- 15% kana mari inotengesa inowira mu25%, 28%, 33%, kana 35% yemadhorokiti emitero
- 20% kana mari inotengesa inowira mu 39.6% yemukero wematareji
- 25% paDhethreciation Kubviswa
- 28% paConnectibles
- 28% pamashamba maduku emabhizimisi akakwana mushure mekusunungurwa
Nzira Yokushandisa Nayo Marginal Tax Tax
Vanhu vanogona kushandisa mutero wehuwandu hwemitemo nenzira dzakawanda dzekubatsira kuronga mari yavo. Iwe unogona kushandisa iyi mitero yemitero kuti uone kuti mutero waunenge uchibhadhara pane mari yakawedzerwa iwe unowana. Kune mubhadhari mu 25% yebhasikiti yemutero, mari yakawanda inowanikwa ichakweretwa pa25% kusvikira mubhadharo wemubhadhari asvika pakubhadhara mutero unotevera we 28%.
Yeuka kuti nguva dzakasiyana dzemari dzinotengesa pamitengo yakasiyana, uye nguva dzekuwana iyo iyo inoshandiswa inoshandiswa inotarisana nemamiriro ekutumira munhu. Semuenzaniso, munhu anonyorera seMusoro weMhuri anowana $ 48 600 pamakore aizowana $ 13,150 yemutero wavo wekubhadhara mutero pa10%, uye mari yavo inotengesa inenge iri pakati pe $ 13,150 uye $ 48,600 inoteresa pa 15%. Musoro wemhuri firimu inowana $ 200,000 pagore yaizopinda mukati me 28% yebhakiti yematero, kunyange zvazvo imwe yemari inowanikwa inotererwa pa 10%, 15%, uye 25% yehuwandu.
Zvimwewo, iwe unogona kushandisa idzi mitero yemitero kuti uone kuti mutero waunoponesa nekuwedzera kudha kwako. Mubhadhara mu 28% mutero bhakiti, somuenzaniso, achachengetedza masentimita makumi maviri nemakumi matatu emutero webhadharo yemadhora ose anoshandiswa pamutengo wekubhadhara mutero, zvakadai sekubhadhara chikwereti kana rudo.
Ngwarira kuti mitemo yepamusoro yemitero inobatanidza nemamwe emitero yemitero, kunyanya kushandiswa kwemamwe mitero, iyo inogona kukonzera mari mune imwe yepamusoro yemutero kana kuti kubvisa mari yekutora kwemamwe marudzi ekuderedzwa.
Mhedziso: mabhikiti emitero ehurumende yegore ra2015 akabudiswa neInternal Revenue Service muRevenue Procedure 2014-61 (pdf).
Cherechedza: Kuti uenzanise mutero wako chaiwo wekubhadhara mari, tapota taurira mafisi ekuverenga mabhii muMirairo ya 2015 yeFomu 1040 uye 2015 Tafura dzeTeresi (dzisati dzawanikwa). Mitero yekubhadhara mitero inowanikwawo muna 2015 edition yePublication 505, Mutero Wokutsigira uye Imari Yakaverengwa (haisati yavapo).