E mau ana kēia mau uku kālā no kāu mauʻauhau 2017.
ʻO ka loaʻaʻana o ka loaʻaʻana o ka loaʻaʻana o ke kālā o ka moku'āina i ka loaʻaʻana o ke kulanui ma ka US. No ka makahikiʻauhau 2017, e hoʻomaka ana kaʻauhauʻauhau waiwai i 10 pakeneka a hoʻonui iki i ka 15 pakeneka, a laila 25%, 28 pakeneka, a laila 33 pakeneka a 35 pakeneka ma mua o ka hikiʻana i kahi ʻO ka piʻiʻana o 39.6 pakeneka.
ʻO kēlā me kēia kaleleʻauhau e pili ana i kahi kūpono o ka loaʻa kālā. Kapaʻia kēiaʻano heʻili kālā . Kahi kahi e hoʻomaka ai a me ka hopena o nāʻauhau kālā ma muli o ka waihoʻana o ke kanaka . Hoʻololiʻokoʻa kaʻauhau kālā ma muli o keʻano o ka loaʻa kālā o kekahi. E pili ana nāʻauhauʻauhau maʻamau i ka nui o nāʻano kālā. Hoʻokaʻawaleʻia ka lālāʻauhauʻauhau maʻamau i ka loaʻaʻana mai o nā kālā kālā ma ka wā lōʻihi a me nā uku keu.
E nānā mua mākou i nā kaʻinaʻauhau no ka makahiki 2017. E hōʻike ana nā siata i lalo, i huiʻia ma ke kūlana hoʻolālā, i nā kaʻinaʻauhau no ka loaʻa kālā maʻamau ma ka kolamu mua, nā uku no nā loaʻa kālā wā lōʻihi a me nā uku kūpono i ka lua. ka papahana, a me ka nui o nā kālā loaʻa e pili ana kēia mau lula ma ka kolamuʻekolu.
He mea nui e hoʻomaopopo i ka heluʻana o ke kālā i ke kālā kālāʻauhau, ʻo ia ka waiwai piha ma hope o ka unuhiʻana o nā unuhi.
Hoʻokaʻawaleʻia nā Palapala Palena Makahiki ma o ke Kuhiʻana i ke Kuhi:
Nā PūnaekeʻIke'Ai'ē Auhau | ||
ʻO ke kālā waiwai | Loaʻa nā Long Term Capital Gains & Dividends Mahele | Kuhi Auhau Auhau Ma waena |
10% | 0% | $ 0 a $ 9,325 |
15% | 0% | $ 9,325 i $ 37,950 |
25% | 15% | $ 37,950 i $ 91,900 |
28% | 15% | $ 91,900 i $ 191,650 |
33% | 15% | $ 191,650 i $ 416,700 |
35% | 15% | $ 416,700 i $ 418,400 |
39.6% | 20% | $ 418,400 |
Nā poʻo o ka waihona kālāʻauhauʻauhauʻohana | ||
ʻO ke kālā waiwai | Loaʻa nā Long Term Capital Gains & Dividends Mahele | Kuhi Auhau Auhau Ma waena |
10% | 0% | $ 0 a $ 13,350 |
15% | 0% | $ 13,350 i $ 50,800 |
25% | 15% | $ 50,800 i $ 131,200 |
28% | 15% | $ 131,200 i $ 212,500 |
33% | 15% | $ 212,500 a $ 416,700 |
35% | 15% | $ 416,700 i $ 444,550 |
39.6% | 20% | $ 444,550 + |
ʻIkeʻana i nā Kepa Waiwai Kū'ē Kū'ē | ||
ʻO ke kālā waiwai | Loaʻa nā Long Term Capital Gains & Dividends Mahele | Kuhi Auhau Auhau Ma waena |
10% | 0% | $ 0 a $ 9,325 |
15% | 0% | $ 9,325 i $ 37,950 |
25% | 15% | $ 37,950 i $ 76,550 |
28% | 15% | $ 76,550 i $ 116,675 |
33% | 15% | $ 116,675 i $ 208,350 |
35% | 15% | $ 208,350 i $ 235,350 |
39.6% | 20% | $ 235,350 + |
Ka wahine i hoʻohui i nā kāne a me nā wahine kūkā | ||
ʻO ke kālā waiwai | Loaʻa nā Long Term Capital Gains & Dividends Mahele | Kuhi Auhau Auhau Ma waena |
10% | 0% | $ 0 a $ 18,650 |
15% | 0% | $ 18,650 i $ 75,900 |
25% | 15% | $ 75,900 i $ 153,100 |
28% | 15% | $ 153,100 a $ 233,350 |
33% | 15% | $ 233,350 i $ 416,700 |
35% | 15% | $ 416,700 i $ 470,700 |
39.6% | 20% | $ 470,700 + |
ʻO kēia palapala hoʻonui kālepa e hoʻokūmau i nā mechanics o ka heluʻana i kaʻauhau kālā kālā ākea. Hoʻomaka mākou ma kaʻikeʻana i ka uku kālāʻauhau a kekahi kanaka, a ma hope o kaʻikeʻana i ke kumu o ka loaʻaʻana o ka kālāʻauhau, e hana mākou ma ka laina mai ka hema a me ka'ākau.
2017 Kelepona Kuhi Makahiki no kahi Kūlana HoʻoiliʻAna | |||
Inā he waena kāu kālāʻauhau | E hoʻoemi i kāu kālāʻauhau mai | E hoʻonui i ka uku ma ka | ʻAlā'ē aʻe |
$ 0 a $ 9,325 | Ka ukuʻauhauʻauhau $ 0 | × 10% | $ 0 |
$ 9,325 a me $ 37,950 | Uku kuhi kālāʻauhau $ 9,325 | × 15% | $ 932.50 |
$ 37,950 a me $ 91,900 | Uku kuhi kālāʻauhau $ 37,950 | × 25% | $ 5,226.25 |
$ 91,900 a me $ 191,650 | Uku kuhi kālāʻauhau $ 91,900 | × 28% | $ 18,713.75 |
$ 191,650 a me $ 416,700 | Uku kuhi kālāʻauhau $ 191,650 | × 33% | $ 46,643.75 |
$ 416,700 a me $ 418,400 | Uku kuhi kālāʻauhau $ 416,700 | × 35% | $ 120,910.25 |
$ 418,400 + | Uku kuhi kālāʻauhau $ 418,400 | × 39.6% | $ 121,505.25 |
(No ka mea maʻalahi, ua manaʻoʻia kēia palapala kiʻi he loaʻa kālā ka loaʻa kālā a pau,ʻaʻole kālā loaʻa kālā.)
No ka hoʻohanaʻana i kēia pākaukau, lawe mākou i ke kālāʻauhau a kāʻili i ka nui kahi i hoʻomaka ai ke kāpili kālā kūpono i nā paepaeʻelua. Mālama kēia i ka loaʻa kālāʻauhau i loko o kēlāʻauhau kālā. Hoʻonui mākou i kēia nui ma kaʻauhauʻauhau no kēlā pale ma ke kolamuʻekolu. ʻO kēia ka nui o kaʻauhau ma ke kālā i loko o kēlāʻauhau kālā. Hoʻohui mākou i kēia kālā i kaʻauhauʻauhau āpau e pili ana i nā kālā i loaʻa i ka uku uku haʻahaʻa -ʻo ia ka nui i hōʻikeʻia ma ka paepaeʻehā. Loaʻa kēia i ka huina nui o kaʻauhau kālā kālepa ma ka paepae hope loa.
Ke laʻana, manaʻo pahaʻo Edith, he kanaka hoʻokahi, he kālāʻauhauʻauhau o $ 100,000. Aia kēia ma loko o ka hāhāʻauhauʻauhau, a hiki mai ka $ 91,900 i $ 191,650 o nā kālā kālāʻauhau.
Me ka manaʻoʻo nā mea a pau a Edith e loaʻa ai ke kumu kūʻai o kaʻauhauʻauhau maʻamau, e helu ana mākou i konaʻauhau kālā kāleka e like me kēia:
Pākuhi:
Inā loaʻa kāu kālāʻauhau kālā he $ 100,000 , a laila, kūpono ia i ke apo i waena o $ 91,900 a me $ 191,650 . E hoʻokaʻawale i ka $ 100,000 ma lalo o ka waihona ($ 91,900) no ka huina o $ 8,100 - ka huina kālā i komo i loko o kēia apo. Hoʻonuiʻia kēia ma ke kaʻina no kēia pale (28 pakeneka) e loaʻa $ 2,268. E hoʻonui i ka uku hou ma ka kolina hope loa o $ 18,713.75 - ka nui o kaʻauhauʻauhau ma kona kālā loaʻa e hāʻule ana i nāʻauhau kālā haʻahaʻa - no ka huina hope loa o $ 20,981.75.
Nā hopena o kā mākou helu heluʻana:
- He kuleanaʻo Edith no ka ukuʻana i $ 20,981.75 o kaʻauhauʻauhauʻauhau ma nā kālāʻauhau o $ 100,000.
- ʻO Edith kahi kālāʻauhau i loaʻa i loko o ka pale kālāʻauhau he 28.
- ʻO kāna kālā loaʻa ma kahi o $ 91,150 ke auhauʻia ma ka 28 pakeneka pakeneka.
- ʻO ke koena o kāna kālā e auhauʻia ma lalo o 10 pakeneka, 15 pakeneka a 25 ōna uku.
- ʻO Edith kahi nui o kaʻauhauʻauhau a iʻole ka'uteke kuhi he hapa nui o kaʻauhauʻauhau i puʻunaueʻia e kona kālā kālā, aiʻole 20,981.75 i puʻunaueʻia e 100,000 e like me 20.98175 pakeneka. ʻO kēia 'auhau auhau kūpono ka huiʻana o nā huina kālā e pili ana i kāna kālā.
Nā Pili Auhau'ē aʻe no ka makahiki 2017
Ma waho aʻe o kaʻauhau kālāʻauhau kālā ma ka loaʻa kālā maʻamau, aia kekahi mauʻauhau e pili ana i ka loaʻa kālā pilikino:
- ʻO kaʻauhauʻauhau mālama kālā he 12.4 pakeneka ma ka uku a me ka loaʻaʻana o ka loaʻa o ke kālā hana i ka waihona makahiki mālama ola no $ 127,200. ʻO kēia keʻano o kaʻauhau mālama kiʻekiʻe i ukuʻia e nā limahana he $ 7,886.40,ʻo ka uku i ukuʻia e ka poʻe hana, $ 7,886.40, aʻo ka uku i ukuʻia e ka poʻe hana hana he $ 15,772.80.
- ʻO ka uku kālāʻauʻau Medicare he 2.9 pakeneka ma ka uku a me ka uku kālā pilikino.
- ʻO ka ukuʻauhau Medicare hou aʻe he 0.9 pakeneka ma ka uku a me ka uku kālā no ka hana pilikino ma mua o nā paepae e hiki nei: Married Filing Hui $ 250,000, Single a Luna paha o ka homehold or Qualified Widow ($ 200,000), a me ka $ 25,000 he $ 125,000.
- Kaʻauhauʻauhau'ē aʻe: 26 pakeneka ma ke kālā loaʻa kālā (e like me ka ho'ākākaʻana ma lalo o nā kānāwai AMT) ma lalo o $ 93,900; He 28 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma kahi o $ 93,900. No ka Single, Ke poʻo o kaʻohana, Ke Mākua Hoʻohuiʻana, a me ka wahine Make Loaʻana: 26 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma lalo o $ 187,800; He 28 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma kahi o $ 187,800.
- Loaʻaʻia kaʻauhau waihona kālā he 3.8 pakeneka ma ka lalo o ka loaʻa kālā loaʻa kālā a iʻole ka uku paneʻe i hoʻololi houʻia i nā paepae i hala: Ma muli o ke kohoʻana i ka wahine i ke kālā he $ 250,000, aiʻole ke poʻo o ka homehold $ 200,000, a me ka weheʻana o nā wahine i $ 125,000.
- ʻO nā haʻawina kālā nui o nā kālā nui e hoʻololiʻia inā he pōkole a lōʻihi paha ka loaʻa. Loaʻa nā uku pōkole i nā kaʻina kālāʻauhau kālā. Loaʻa nā loaʻa lōʻihi a me nā kuhi kūpono i ka 0 pakeneka ke loaʻa ka waiwaiʻauhau ma 10 to 15 pakeneka palenaʻauhau. Hoʻonui kēia i 15 pakeneka i ka wā e loaʻa ai ke kālā kālāʻauhau i nā 25, 28, 33 aiʻole 35 pakeneka o nāʻauhauʻauhau āpau, a 20% ke loaʻa ka waiwaiʻauhau ma 39.6 pakenekaʻauhauʻauhau. He 25 pakeneka ka uku o ka auhau no ka hoemi ana i ka hoemi ana, 28 pakeneka ma na puu dala a me ka 28 pakeneka maluna o na bila kiko liilii i hoopauia.
Pehea e hoʻohana ai i kāu mau 'auhau auhau āpau
Hiki i nā kānaka ke hoʻohana i ka hoʻonohonoho o kaʻauhauʻauhau ma nāʻano he nui e kōkua ai i ka hoʻolālāʻana i kā lākou kālā. Hiki iāʻoe ke hoʻohana i kēia mau ukuʻauhau eʻike i ka nui o kaʻauhau āu e uku ai no ka loaʻaʻana o kāu kālā. No kahi meaʻauhau i ka 25 pakeneka kālāʻauhau, e auhauʻia nā kālā hou ma ka 25 pakeneka a hiki i ka loaʻaʻana o ke kālā kālā a kaʻauhau i kaʻauhauʻauhau hou o ka 28 pakeneka.
E hoʻomanaʻo i kēlā mauʻokoʻa likeʻole o ke kālā loaʻa ma nāʻano likeʻole. ʻO nā kuhi kālā ma kahi e hoʻohanaʻia ai nā uku e pili ana i ke kūlana o ka waihoʻana o ke kanaka.
Hiki iāʻoe ke hoʻohana i kēia mauʻauhau kālā eʻike ai i ka nui o kaʻauhau āu e ho'ōla ai ma ka hoʻonuiʻana i kāu mau unuhi. ʻO kahi meaʻauhau i ka 28 pakeneka kālā kālā e mālama i 28 mau keneta no kaʻauhauʻauhau no kēlā me kēia kālā i hoʻolimalimaʻia ma kahi kālā hōʻemi hikiʻole ke hōʻemiʻia, e like me ka ukana moraki a iʻole ke aloha.
ʻO nā pākēkī pili nui me nā pākēiho'ē aʻe, akā,ʻo ka uku kau palena keu. ʻO kaʻoihanaʻauhau liʻiliʻi e hōʻemi i ka mālama kālā no kekahiʻano o nā unuhi.
Ka Puna: ʻO nā pā kālāʻauhau no 2017, ua paʻiʻia e ka Service Revenu i loko o ka Palapala Hanana 2016-55 .
Eʻoluʻolu eʻike i nā papahana hoʻopili helu i ka 2017 Hōʻike no ka Pepa 1040 a me ka 2017 Pākēʻauhau no ka heluʻana i kāuʻauhau kālā maoli, ua hoʻolakoʻia nā papa hana auhauʻauhau i ka puka 2017 o ka Publication 505, kaʻauhauʻauhau a me kaʻauhau i manaʻoʻia .