Zvaunofanira Kuziva Nekubhejera Mari uye Mitero

Kukunda kunotengesa, uye kurasikirwa kunogona kubviswa

Kubhejera mari inowanikwa pasi pemutero wemari uye inoumbwa nemhando inotevera:

• Kubhadhara kubva kune vafambi uye mabheti
• Kubhadhara kubva kumaketani, sweepstakes, uye raffles
• Kubhadhara kubva pamabhadharo, zvikwereti, nemakwikwi.

Izvo zvizere zvekubhejera mari, zvishoma kudhura kwepambiso yekutambira, inosanganiswa pamutero wokudzokera. "Kuwanda kwemari inobva pakutsvaga bheji kana kubhadhara chikwereti chakazara chekukunda kunodhura mari yekuisa bheji iyo yekukunda kana kubhadhara," inodaro Robert McKenzie munyaya yake yakadzika pamusoro pe "Kubhejera uye Mitero." Mari yekurasikirwa nemabheji inoshushwa kune imwe nzvimbo pamutero wokudzoka sekubhejera kurasikirwa.

Kwokupinda Mukubhejera Mari

Vanhu vasiri vashandi vebheja vanoshuma chero kubhejera mari semamwe mari muFomu 1040 , Nhamba 21.

Kubhejera Kudhura

Mari yekubhadhara, mavhiri, mabhatikiti mabheti uye kubhadhara kubhejera kwakafanana zvinodururwa sechinhu chakasiyana-siyana chinodonhedzwa kubva pane Purogiramu A. Zvisinei, "Kurasikirwa kwekutengesa zvinyorwa kunobvumirwa chete kusvika pamwero wekuwana kubva kune zvakadai." (Internal Revenue Code chikamu 165 (d), onawo Mitemo yeHaimariyo chikamu chikamu 1.165-10.) Kubhejera kwekubhejera kunorondedzerwa pane Purogiramu A sezvimwe zvinokonzerwa zvakasiyana-siyana izvo zvisingagumi kune 2% yegadziriro yakawandisa yemari. PaMwaka 2014 Purogiramu A, izvi zviri paNzira 28.

Professional Gamblers

"Munhu anobhejera anofungidzirwa kunge ari kuita bhizinesi kana achibheja nguva yakazara kuti awane mararamiro uye kwete kungofanana neinoita zvinhu," anodaro JK Lasser's Your Income Tax .

Vashandi vekubhejera vanoratidzira kubhejera mari yavo uye vanofananidza mari paChechi C sevashandi vanozvishandisa. Net Purogiramu yeC C inowanikwa pasi pemutero wemutero wehurumende uye mutero wekuzvitsvaga , pamwe chete nemutero wemutero wenyika.

Kuchengetedza Kurekodha Kwekubhejera Mabasa

I IRS inotarisira vhejeri kuchengetedza zvinyorwa zvebhati dzavo uye winnings:

"Iwe unofanira kuchengeta diary yakarurama kana rekodhi yakafanana yekurasikirwa kwako uye winnings. Dhariyari yako inofanira kunge ine zvinyorwa zvinotevera.

• "Zuva uye rudzi rwewe wager yako chaiyo kana kutengesa basa.
• "Zita nekero kana nzvimbo yekubheja.
• "Mazita evamwe vanhu varipo newe pakubhejera.
• "Mari iyo yawakakunda kana yakarashika.

"Uchapupu hwekukunda uye kurasikirwa." Pamusoro pedhiari yako, iwe unofanirwawo kuva nemamwe magwaro.Unogona kuratidza kuponesa kwako uye kurasikirwa kuburikidza neFomu W-2G, Zvimwe Zvekubhejera Winnings, Fomu 5754, Zvinyorwa zveMunhu Kuwana Kubhejera Kunowanikwa , kutengesa matikiti, kubhadhara cheki, kubhadhara cheko, chikwereti chekwereti, kubhadhara mabhizinesi, uye zvinyorwa zvechokwadi zvekukunda kana kubhadhara mashizha anopiwa kwauri nekubhejera.

"Nokuda kwekutengesa mabhizimusi, unogona kushandisa zvinhu zvinotevera kuti utsigire zvaunowana uye kurasikirwa ....

"Keno. Kopi dzekatikiti dzekeno dzawatenga dzakagamuchirwa nekubhejera, makopi ako casino chikwereti zvinyorwa, uye makopi ekoti yako chengetedza mabhizimusi ekutengesa.

"Slot machines." Rakawanda rwemichina yemakina uye zvose zvinowanikwa nemusi uye nguva iyo mutambo waitamba.

"Itafura yemadhora (makumi maviri nemana (blackjack), craps, poker, baccarat, roulette, gumbo remabhiza, etc.) Nhamba yefurafura yauri kutamba nayo. gomba kana pachitsiko checashier.

"Bingo." Nyaya yepamutambo yemitambo yakabatanidzwa, mari yekutengerwa matikiti, uye mari inounganidzwa pakukunda matikiti.

"Kushandura (bhiza, harness, imbwa, etc.) Nhoroondo yemadzinza, mazana engoro, mari inounganirwa pakukunda matikiti, uye mari yakarashika pakurasikirwa matikiti. Kuwedzera zvinyorwa zvinosanganisira mabheti asina kukwana uye marekodhi ekubhadhara kubva pa racetrack.

"Lotti." Rakanyorwa zvekutenga matikiti, mazuva, winnings, uye kurasikirwa.

(kubva kuPublication 529, Discellaneous Deductions, IRS.gov)

Kudzivisa Kubhejera Winnings

Kubhejera winnings vari pasi pekuregererwa kwemutero wemutero pamutengo we25% mumamiriro anotevera. Kwekubhejera winnings uko kuwanda kwekukunda kunopfuura mavhiri vanopfuura $ 5,000 uye zvinowanikwa kubva

• Sweepstakes
• Kufamba madziva
• Lotti
• Imwe inotengesa zvinyorwa kana winnings inowanikwa kanopfuura mazana matatu muyero wakabatwa. (Kubva muMirayiridzo yeFomu W-2G)

Iyo casino inoshuma muwandu wekubhejera kushandiswa uye chero mutero wakachengetwa paFomu W-2G, iyo inopiwa kune anokunda uye IRS.

Mukuwedzera pakuburitsa fomu W-2G apo kuregererwa kunotarisirwa, makasitini achabudisawo Fomu W-2G apo kubvisa hakuna kubvunzwa, kunyanya kune rudzi rwekukunda kunotevera:

• $ 1,200 kana kupfuura mu winnings kubva kune slot machines kana bingo
• $ 1,500 kana kupfuura mu winnings kubva kumakambo keno
• $ 5,000 kana kupfuura mu winnings kubva kumatambo e-poker. (Kubva muMirayiridzo yeFomu W-2G)

Kugoja Kubhejera Winnings

Kana vaviri kana kupfuura vanhu vari kugoverwa mukubheja, vanofanira kuzadza Fomu 5754 [pdf]. Iyo casino ichaparadzanisa zvinowanikwa pakati pevatambi uye ichazozoti ichitsvaga paFomu W-2G kune IRS pasi pemazita eumwe neumwe wevakakunda.

Nhaurwa Nyaya

• Internal Revenue Code chikamu 165 ndima (d) inobata nekubhejera kurasikirwa. Imwe Mitemo inoshandiswa neChwaro cheMari inowanikwa 1.165-10 inoenderera mberi ichikurukura kubhejera kurasikirwa.
• JK Lasser's Your Income Tax , chitsauko 11, inokurukura mibairo nemikomborero, lottery uye sweepstake winnings, uye kubhejera kushandiswa uye kurasikirwa. Ichi chitsauko chinokurukurawo mitemo inokosha yevashandi vebhejeri.
• Zvinyorwa 17, chitsauko 12, zvinokurukura maotroti uye raffles, Fomu W2-G, uye kubvisa kubhejera kunowanikwa uye kubhengeta zvinyorwa.
• Imisoro YeTero 419, Kubhejera Mari uye Kurasikirwa.
• Zvinyorwa 525, Imitero uye Hazvikwanise Kuwana Mari, inokurukura kubhejera kunowanikwa mune chikamu pane zvimwe zvekuwana.
• Zvinyorwa 529, Zvimwe zvakasiyana-siyana zvinodzingwa, zvinokurukura zviduku zvisingaiti kune 2% muganhu kusanganisira kubhejera kurasikirwa.
• Mirayiridzo yeFomu W-2G uye Fomu 5754, inokurukura mitemo yekurega kubhejera winnings uye yekubudisa Fomu W-2G.
• Kuparidzirwa 505, Mutero Wemari uye Inofungidzirwa Mutero, inokurukura mitemo yekuregererwa mune zvekare uye ine chikamu chinonyatsokurukura kubhejera kunowanikwa.
• Mirayiridzo yeFomu 1040 yeChina 21.
• "Kubhejera Nemitero" naRobert McKenzie.
• "Kuzivisa Kubhejera Winnings" naKay Bell.