Nā Laa Laa Lahui Lahui a me nā pale no ka makahiki 2014
ʻO kahiʻikepili o nā pale kālāʻauhau o 2014
ʻO kēlā me kēia kaleleʻauhau e pili ana i kahi kiko'ī o ke kālā iʻikeʻia heʻokoʻa kālā. Kahi a hoʻomaka a me ka hopena o kēlā me kēlā me kēia pahu i ka hoʻonohonohoʻana o kahiʻauhau.
Hiki ke hoʻololiʻia ka huina kālā ma muli o keʻano o ka uku. Hoʻoliloʻia kaʻauhauʻauhau maʻamau i nā kumu waiwai loa, akā, pili ka lālāʻauhau kūikawā i nā loaʻa kālā kūʻokoʻa a me nā māhele kūpono.
Hiki i ka pakuhi ma lalo nei ke hōʻike i ka ukuʻauhau mau ma ka kolamu mua a me ka uku no nā loaʻa i ka wā lōʻihi a me nā uku kūpono i ka paepaeʻelua. ʻO nā kumu i koe e hōʻike nei i ka hoʻomaka a me ka hope o kēlā me kēiaʻauhauʻauhau i huiʻia ma ke kūlana kope. ʻO kēia helu kālā ke hōʻike nei i kāu kālāʻauhau kālā -ʻo ka mea i waihoʻia ma hope o ka weheʻana i nā unuhi a me nā hōkeʻe kālā.
| Ka auhau auhau | Hoʻokahi | Ke poʻo o kaʻohana | MāheleʻIkeʻana i ka Māhele | ʻO ka maleʻana i ka wahine make a me ka wahine hānai | |||||
| ʻO ke kālā waiwai | Loaʻa i nā Loaʻa Wā Loa a me nā Dividends Mahele | Kaʻauhauʻauhauʻauhau ma luna | A i | Kaʻauhauʻauhauʻauhau ma luna | A i | Kaʻauhauʻauhauʻauhau ma luna | A i | Kaʻauhauʻauhauʻauhau ma luna | A i |
| 10% | 0% | $ 0 | $ 9,075 | $ 0 | $ 12,950 | $ 0 | $ 9,075 | $ 0 | $ 18,150 |
| 15% | 0% | 9,075 | 36,900 | 12,950 | 49,400 | 9,075 | 36,900 | 18,150 | 73,800 |
| 25% | 15% | 36,900 | 89,350 | 49,400 | 127,550 | 36,900 | 74,425 | 73,800 | 148,850 |
| 28% | 15% | 89,350 | 186,350 | 127,550 | 206,600 | 74,425 | 113,425 | 148,850 | 226,850 |
| 33% | 15% | 186,350 | 405,100 | 206,600 | 405,100 | 113,425 | 202,550 | 226,850 | 405,100 |
| 35% | 15% | 405,100 | 406,750 | 405,100 | 432,200 | 202,550 | 228,800 | 405,100 | 457,600 |
| 39.6% | 20% | 406,750 | - | 432,200 | - | 228,800 | - | 457,600 | - |
Hiki ke hoʻokaʻawaleʻia nā palapala hoʻonui liʻiliʻi ma ke waihoʻana i kahi kūlana. Palapalaʻia kēia palapala i ka mechanics no ka heluʻana i kaʻauhau kālā pekelala no kekahi kanaka.
| Ka Pili Kūʻai Kū'ē no kahi kūlana kūʻokoʻa [Auhau auhau Nānā X, KekikeʻIke Kēkelē Section 1 (c)] | ||||||
| Inā he kālāʻauhauʻauhau: | a | b | c | d | e | |
| Aia ma luna | Akā,ʻaʻole ma luna | Ka loaʻa kālāʻauhau | Ka nui o ka helu | Hoʻonuiʻia (a) e (b) | Ka nui o ka hoʻoemi | E hoʻokuʻuʻia (d) mai (c). ʻO ka uku kālāʻauhauʻauhau kēia. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 89,350 | × 0.25 | 4,143.75 | |||
| 89,350 | 186,350 | × 0.28 | 6,824.25 | |||
| 186,350 | 405,100 | × 0.33 | 16,141.75 | |||
| 405,100 | 406,750 | × 0.35 | 24,243.75 | |||
| 406,750 | - | × 0.396 | 42,954.25 | |||
Hoʻomaka mākou ma kaʻikeʻana i ka uku kālāʻauhau o kēlā me kēia kanaka, a laila, e hoʻohana i nā poʻomanaʻo muaʻelua e hoʻoholo ai kahi i hāʻule ai kēia kālā kālā. A laila mākou e hana ma'ō aku o ka laina mai kahi hema a'ākau i ka wā eʻike ai mākou i ka lalani e pili ana. E kākau i loko o ka nui o ka loaʻa kālāʻauhau ma ke kolamu (a), a laila e hana i ka hoʻonuiʻiaʻana ma ke kolamu (c) a ma hope e hana i kahi hoʻoiho ma ke kolamu (e). ʻO ka hopena hualoaʻa ma ke kolamu (e)ʻo ia ka nui o kaʻauhauʻauhau kālā a ke aupuni pekelala ma ka nui o ke kālā hōʻai'ē i hōʻikeʻia ma ka kolamu (a).
No ka laʻana, inā loaʻa kahi kālāʻauhau o Desmond ma kahi $ 100,000, e hāʻule kēia i loko o kaʻehāʻauhauʻauhau mai ka $ 89,350 a $ 186,350. Manaʻoʻo ia ka loaʻa o nā kālā a Desmond i nā kaʻinaʻauhau maʻamau, eʻike ana mākou i kaʻauhau kālā kālā kālepa e like me kēia:
| Pākuʻi | ||||||
| Inā he kālāʻauhauʻauhau: | a | b | c | d | e | |
| Aia ma luna | Akā,ʻaʻole ma luna | Ka loaʻa kālāʻauhau | Ka nui o ka helu | Hoʻonuiʻia (a) e (b) | Ka nui o ka hoʻoemi | E hoʻokuʻuʻia (d) mai (c). ʻO ka uku kālāʻauhauʻauhau kēia. |
| 89,350 | 186,350 | $ 100,000 | × 0.28 | $ 28,000 | 6,824.25 | $ 21,175.75 |
Desmond e uku i $ 21,175.75 ma ke kālā kālāʻauhauʻauhau ma ka loaʻa kālā kālā $ 100,000. E hāʻule ana kāna kālāʻauhau i kaʻauhauʻauhau 28-pakeneka. ʻO kāna kālā loaʻa ma kahi o $ 89,350 ke auhauʻia he 28 pakeneka. ʻO ke koena o kāna kālā e auhauʻia ma ka 10, 15 a me 25 hapa.
ʻO kā Desmond hānai kālā nui a mean paha,ʻo ia kona kuleanaʻauhau i puʻunaueʻia e kāna kālā kālāʻauhau, aiʻole 21,175.75 i puʻunaueʻia e 100,000: 21.17575 pakeneka. ʻO kēia 'auhau auhau kūpono ka huiʻana o nā huina kālā e pili ana i kāna kālā.
Eia keʻano o ka wāwahiʻana no nā huahana hoʻoili'ē aʻe:
| Ka Pili Auhau Kū'ē no ke Keʻena o ka Pepa Hoʻoilina [Auhau auhau Hōʻuluʻulu Z, NānāʻIkepili Helu Section 1 (b)] | ||||||
| Inā loaʻa ke kālā kālāʻauhau: | a | b | c | d | e | |
| Aia ma luna | Akā,ʻaʻole ma luna | Ka loaʻa kālāʻauhau | Ka nui o ka helu | Hoʻonuiʻia (a) e (b) | Ka nui o ka hoʻoemi | E hoʻokuʻuʻia (d) mai (c). ʻO ka uku kālāʻauhauʻauhau kēia. |
| $ 0 | $ 12,950 | × 0.10 | $ 0 | |||
| 12,950 | 49,400 | × 0.15 | 647.50 | |||
| 49,400 | 127,550 | × 0.25 | 5,587.50 | |||
| 127,550 | 206,600 | × 0.28 | 9,414.00 | |||
| 206,600 | 405,100 | × 0.33 | 19,744.00 | |||
| 405,100 | 432,200 | × 0.35 | 27,846.00 | |||
| 432,200 | - | × 0.396 | 47,727.20 | |||
| ʻO ke Kumukānāwai Kūʻai Kūpono no ka Hanaʻana i ke Kuʻiʻana i kahi Kūlana Waiwai Hoʻokaʻawale [Auhau auhau Hōʻuluʻulu Kūlana Y-2, NānāʻIkepili Helu Section 1 (d)] | ||||||
| Inā loaʻa ke kālā kālāʻauhau: | a | b | c | d | e | |
| Aia ma luna | Akā,ʻaʻole ma luna | Ka loaʻa kālāʻauhau | Ka nui o ka helu | Hoʻonuiʻia (a) e (b) | Ka nui o ka hoʻoemi | E hoʻokuʻuʻia (d) mai (c). ʻO ka uku kālāʻauhauʻauhau kēia. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 74,425 | × 0.25 | 4,143.75 | |||
| 74,425 | 113,425 | × 0.28 | 6,376.50 | |||
| 113,425 | 202,550 | × 0.33 | 12,047.75 | |||
| 202,550 | 228,800 | × 0.35 | 16,098.75 | |||
| 228,800 | - | × 0.396 | 26,623.55 | |||
| ʻO ka ukuʻauhau no ka maleʻana i ka wahine i make a me ka wahine kūpono a iʻole ka wahine hānai kuleana [Auhau auhau Hōʻuluʻulu Kūlana Y-1, NānāʻIkepili Helu Section 1 (a)] | ||||||
| Inā loaʻa ke kālā kālāʻauhau: | a | b | c | d | e | |
| Aia ma luna | Akā,ʻaʻole ma luna | Ka loaʻa kālāʻauhau | Ka nui o ka helu | Hoʻonuiʻia (a) e (b) | Ka nui o ka hoʻoemi | E hoʻokuʻuʻia (d) mai (c). ʻO ka uku kālāʻauhauʻauhau kēia. |
| $ 0 | $ 18,150 | × 0.10 | $ 0 | |||
| 18,150 | 73,800 | × 0.15 | 907.50 | |||
| 73,800 | 148,850 | × 0.25 | 8,287.50 | |||
| 148,850 | 226,850 | × 0.28 | 12,753.00 | |||
| 226,850 | 405,100 | × 0.33 | 24,095.50 | |||
| 405,100 | 457,600 | × 0.35 | 32,197.50 | |||
| 457,600 | - | × 0.396 | 53,247.10 | |||
Hoʻolālā wale kēia mau palapala'ati i nā uku kālā loaʻa maʻamau. Ma ka hoʻohanaʻana i kēia palapala'aku aiʻole nā kiʻi like paha e hiki keʻikeʻia ma ka IRS Publication 505 , ke manaʻo nei mākou e loaʻa nā kālā a pau o kaʻauʻauʻauhau i nā uku auhau maʻamau. E hoʻohana i ka Pepa Haʻawina 2-7 e like me ka Pepa Haʻawina 1-6 e helu i kaʻauhau inā loaʻa iāʻoe nā loaʻa kālā wā lōʻihi a iʻole nā māhele kūpono.
Nā Pili Auhau'ē aʻe no ka makahiki 2014
Ma waho aʻe o kaʻauhau kālāʻauhauʻauhau ma ka loaʻa kālā maʻamau, hiki i nā lafoga e pili nei i kēia manawa i ka waihona kālā pilikino:
- Kaʻauhau hoʻopalekana i ka palena 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 $ 117,000.
- ʻO ka ukuʻauʻau kālā ma kahi o ka 2.9 pakeneka ma ka uku a me ka uku kālā pilikino
- ʻO ka uku kālā Medikere'ē aʻe he $ 0.9 pakeneka ma ka uku a me ka uku kālā ma ka $ 250,000 ināʻoe i male a me ke waihoʻana iāʻoe, $ 125,000 ināʻoe i male a me ke waihoʻana i kahi kaʻawale, aiʻole $ 200,000 inā e waihoʻoe ma keʻano hoʻokahi, poʻo o ka home, ʻO ka wahine make.
- ʻO kaʻauhauʻauhau keu (AMT) he 26 pakeneka o nā kālāʻauhauʻauhau ma lalo o $ 91,250 e like me ka ho'ākākaʻia ma lalo o nā kānāwai AMT, aiʻole 28 pakeneka i ka loaʻa kālāʻauhau ma luna o $ 91,250 inā ua male a maleʻoe i kahi kaʻawale. ʻO nā meaʻauhau'ē aʻe e uku i ka 26 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma lalo o $ 182,500 aiʻole 28 pakeneka o ke kālāʻauhauʻauhau AMT ma kahi o $ 182,500.
- ʻAiʻia ka uku kālā kālā ma kahi uku uku o 3.8 pakeneka ma lalo o ka loaʻa kālā loaʻa kālā a iʻole ka uku paneʻe i hoʻololi houʻia i nā paepae i lalo: $ 250,000 no nā wāhine kāne make a keu a me nā mea e hoʻihoʻi ana i ka huiʻana o ka wahine, $ 200,000 no nā keiki hoʻokahi a me nā ke waiho inoaʻana i poʻo no ka home, a he $ 125,000 no nā mea male i hoʻoili i nā palapala hoʻokaʻawale.
- ʻO ka loaʻaʻana o nā uku kālā he nui keʻano o ka loaʻaʻana o nā kālā i ka wā pōkole a iʻole ka lōʻihi. Loaʻa nā uku pōkole i nā kaʻina kālāʻauhau kālā. Loaʻa nā uku lōʻihi a me nā māhele kūpono ma nā uku e like nei: he hapa pakeneka inā loaʻa nā kālā kālā ma 10 a 15 mau peni kālā, 15 pakeneka inā loaʻa ka waiwaiʻauhau i nā pā kālāʻauhau 25, 28, 33 a 35 paha, 20 pakeneka inā loaʻa ka waiwai kālā ma 39.6 mauʻili kālā palena, 25 pakeneka ma ka hoʻolimalimaʻiaʻana o ka hoʻolimalima, 28 pakeneka ma nā'āpana kālā, a me ka 28 pakeneka o nāʻoihanaʻoihana kūpono liʻiliʻi ma hope o ka hoʻoneʻeʻiaʻana.
Pehea e hoʻohana ai i kāu mau 'auhau auhau āpau
Hiki i nā kānaka ke hoʻohana i kēia hoʻonohonohoʻana i nā hoʻonohonohoʻauhau kālā ma nāʻano he nui e kōkua ai i ka hoʻolālāʻana i kā lākou kālā. Hiki iāʻoe ke hoʻomaopopo i ka nui o kaʻauhau āu e uku ai ma ka loaʻa kālā āu e loaʻa ai. Ināʻoe i loko o kaʻilima auhau 25-pakeneka, e auhauʻia kāu kālā i kēlā me kēia kūpono a hiki i kahi o kaʻauhau kālā e hiki mai ana he 28 pakeneka.
Hiki iāʻoe ke hoʻohana i kēia mauʻauhau kālā no kaʻikeʻana i ka nui o kāu e hoʻopakele ai ma ka hoʻonuiʻana i kāu unuhi. ʻO kahi meaʻauhau ma kaʻauhauʻauhau 28-pakeneka 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.
E hoʻomanaʻo i kēlā a me kēia kaʻina kālā o ke kālā loaʻa ma nāʻokoʻa likeʻole a me nā kuhi kālā i kahi e hoʻolālāʻia ai nā loli i kāu hoʻonohonohoʻana. ʻO ka meaʻauhau nāna e loaʻa $ 48,600 i ka makahiki a me nā kope e like me ke poʻo o ka makahiki makahiki e auhauʻia ma ka 10 pakeneka pakeneka ma kāna $ 12,950 mua o ka loaʻa kālāʻauhau a me ka 15 pakeneka ma ka loaʻa kālā ma waena o $ 12,950 a $ 48,600. ʻO kahi poʻo o ka mea kūʻai hale i loaʻa $ 200,000 i ka makahiki e hāʻule i loko o ka pale kālā 28-pakenekaʻoiai he hapa nui o kāna kālā loaʻa e auhauʻia he 10 pakeneka, 15 pakeneka, a 25%.
ʻO ka nui o kaʻauhauʻauhau me nā 'auhau'ē aʻe,ʻo ka palapalaʻili liʻiliʻi loa e hiki ke hoʻokuʻu i ke kālā i kahi kiʻekiʻe o kaʻauhau āpau a iʻole ka hoʻopauʻana i kaʻauhau kālā o kekahiʻano o nā unuhi.
Ua paʻiʻia nā pakuhiʻauhau aupuni no ka makahiki 2014 e ke Keʻena Pūnaewele Komohana ma ke Kahua Kuhiʻo 2013-35.
NĀ MEA: Hoʻololi hou nā kānāwaiʻauhau, a ponoʻoe e kūkākūkā me kekahi poʻe kaulikeʻauhau no ka'ōlelo aʻo lōʻihi. ʻAʻole i manaʻoʻia kaʻike i loko o kēiaʻatikala e like me ka'ōleloʻauhau aʻaʻohe mea pani no ka'ōlelo aʻo.