Hiki ke hoʻohālikelike i nāʻauhauʻaupuni i nā waihona puka loaʻa i kēlā me kēia makahiki
ʻAʻole nāʻauhauʻauhau e auhauʻia ma ka like hoʻokahi. Hoʻonohonohoʻia ka 'auhau auhauʻAmelika i mea e ukuʻole ai kahi kanaka i loaʻa $ 30,000 ma ka makahiki i ka helu hoʻokahi o kāna kālā ma keʻano he mea loaʻa $ 150,000. Ua maheleʻia nā kālā i "nāʻauhauʻauhau" a ua pili ka helu pākēlua i kēlā me kēia pale.
Ma ka makahiki makahiki 2016, hoʻomaka kēia mau haʻawina ma ka 10 pakeneka a hoʻonui mau i ka 15 pakeneka, 25 pakeneka, 28 pakeneka, 33 pakeneka, 35 pakeneka, a me ka hopena o 39.6 pakeneka.
Ma kahi e hoʻomaka a me ka hopena o kēlā me kēia mauʻauhauʻauhau ma muli o ke kūlana o kāu waihoʻana . Hiki i nā loiloi ke hoʻololi i nā kaʻinaʻauhau-iʻole, aʻoi aku paha,ʻo ka nui o nā kālā i pili me lākou.
Hiki ke hoʻololiʻia ka huina kālā ma muli o keʻano o kāu kālā. Hoʻokaʻawaleʻia ka lālāʻauhauʻauhau maʻamau i ka loaʻaʻana mai o nā kālā kālā ma ka wā lōʻihi a me nā uku keu.
ʻO nā Poʻomanaʻo Auhau 2016
Ke pili nei kēia mau pale i nā kālā i loaʻa iāʻoe i ka 2016 a no laila e hoʻihoʻiʻoe i kaʻauhauʻauhau i ka 2017. E hōʻikeʻia ma lalo o ka pakuhi i nā kaʻinaʻauhau maʻamau o ke kolamu mua a me nā uku no ka loaʻa o nā wā lōʻihi a me nā uku kūpono i ka paepaeʻelua. ʻO ke koena o nā kola e hōʻike ana i nā mea i loaʻa i ka hoʻomaka a me ka hopena o kēlā me kēiaʻauhauʻauhau i huiʻia ma ke kūlana kope. Ke pili nei kēia mau kālā i kāu kālāʻauhau-ʻo ka mea i waihoʻia ma hope o kou laweʻana i ka unuhi ma keʻano kūpono a hōʻike paha i kāu unuhiʻana a ua koiʻoe i kekahi mau unuhi'ē aʻe i hiki iāʻoe ke kūlike, e like me nā mea hilinaʻi.
2016 Auhau auhau | |||||||||
| Ka ukuʻauhau | Hoʻokahi | Ke poʻo o kaʻohana | MāheleʻIkeʻana i ka Māhele | ʻO ka wahine maleʻana a me ka wahine kūpono | |||||
| ʻO ke kālā waiwai | Loaʻa nā Long Term Capital Gains & Dividends Mahele | Kaʻauhauʻauhauʻauhau ma luna | i | Kaʻauhauʻauhauʻauhau ma luna | i | Kaʻauhauʻauhauʻauhau ma luna | i | Kaʻauhauʻauhauʻauhau ma luna | i |
| 10% | 0% | $ 0 | $ 9,275 | $ 0 | $ 13,250 | $ 0 | $ 9,275 | $ 0 | $ 18,550 |
| 15% | 0% | 9,275 | 37,650 | 13,250 | 50,400 | 9,275 | 37,650 | 18,550 | 75,300 |
| 25% | 15% | 37,650 | 91,150 | 50,400 | 130,150 | 37,650 | 75,950 | 75,300 | 151,900 |
| 28% | 15% | 91,150 | 190,150 | 130,150 | 210,800 | 75,950 | 115,725 | 151,900 | 231,450 |
| 33% | 15% | 190,150 | 413,350 | 210,800 | 413,350 | 115,725 | 206,675 | 231,450 | 413,350 |
| 35% | 15% | 413,350 | 415,050 | 413,350 | 441,000 | 206,675 | 233,475 | 413,350 | 466,950 |
| 39.6% | 20% | 415,050 | - | 441,000 | - | 233,475 | - | 466,950 | - |
Inā he kanaka hoʻokahi a loaʻa iāʻoe he $ 90,000 o ka makahiki, e hāʻuleʻoe i ka 25 pute kālāʻauhau. ʻO ia kahi maʻalahi-ʻoi aku ka maʻalahi mai kahi mai.
Ponoʻoe e uku i ka 10 walekē no ka hapa o kāu kālā loaʻa ma waena o $ 0 a $ 9,275, a ukuʻoe i 15 pakeneka ma ka ma waena o $ 9,276 a $ 37,650. ʻO ka 25 pakeneke kālā pāʻani e pili wale nō i ka kaulike o kāu kālā. ʻO kēlā me kēia helu pākēkeli e pili ana i kēlā māhele o kāu uku.
| 2016 Kelepona Kuhi Makahiki no ke Kūlana HoʻoiliʻAna [Auhau auhau Nānā X, KekikeʻIke Kēkelē Section 1 (c)] | ||||||||
| Inā he kālā kālāʻauhau | a | b | c | d | e | f | g | |
| i luna | ʻaʻole naʻe ma luna | Ka loaʻa kālāʻauhau | ʻO ka liʻiliʻi | E unuhi i (b) mai (a) | Ka nui o ka helu | Hoʻonuiʻia (c) e (d) | ʻAlā'ē aʻe | Hoʻohui (e) a (f) |
| $ 0 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9,275 | 37,650 | 9,275 | × 15% | 927.50 | ||||
| 37,650 | 91,150 | 37,650 | × 25% | 5,183.75 | ||||
| 91,150 | 190,150 | 91,150 | × 28% | 18,558.75 | ||||
| 190,150 | 413,350 | 190,150 | × 33% | 46,278.75 | ||||
| 413,350 | 415,050 | 413,350 | × 35% | 119,934.75 | ||||
| 415,050 | - | 415,050 | × 39.6% | 120,529.75 | ||||
Ua manaʻoʻo Pelekikena Donald Trump e hōʻoki ana i kēia mauʻauhau kālā iʻekolu wale nō: 10 pakeneka, 25 pakeneka a me 35 pakeneka, akā naʻe,ʻaʻole i hiki ma waena o ka makahiki 2017.
Ke helu nei i kāu kaulike auhau
Inā makemakeʻoe e hoʻopau i nā helu a hana i ka pākuhi, hana like kēia: E lawe i kāu kālāʻauhau a kāʻili i ka nui kahi i hoʻomaka ai keʻauhau kālā e pono ai,ʻo ia hoʻi nā Colum A a me B.
ʻO kēia wale nō ka loaʻa kālāʻauhau i loko o kēlāʻauhau kālā ma Column C. A laila e hoʻonui i kēia nui ma kaʻauhauʻauhau no kēlā kākoʻo-Columns D a me E.
ʻO ka nui o kaʻauhau i loaʻa ma ke kālā i loko o kēlāʻauhau kālā. A laila hoʻohui i kēia helu i kaʻauhauʻauhau nui o nā kālā e hāʻule ana i nā uku uku haʻahaʻa, e hōʻikeʻia ana i ka Laina F. E hōʻike ana kēia i ka nui o kaʻauhauʻauhauʻauhau ma ke Kelena G.
Eia kekahi hiʻohiʻona. Inā pahaʻo Edith, he kanaka hoʻokahi, loaʻa kahi kālāʻauhau o $ 100,000. E hāʻule kēia ma ka hōʻailonaʻauhau 28 pakeneka, he $ 91,150 i $ 190,150 o ka loaʻa kālāʻauhau no kona kūʻana i ke kūlana. Me ka manaʻoʻo nā mea a pau a Edith e loaʻa nei ma lalo o ka ukuʻauhau maʻamau, eʻike mākou i konaʻauhau kālā kālepa e like me kēia:
| Pākuʻi | ||||||||
| Inā he kālā kālāʻauhau | a | b | c | d | e | f | g | |
| i luna | ʻaʻole naʻe ma luna | Ka loaʻa kālāʻauhau | ʻO ka liʻiliʻi | E unuhi i (b) mai (a) | Ka nui o ka helu | Hoʻonuiʻia (c) e (d) | ʻAlā'ē aʻe | Hoʻohui (e) a (f) |
| 91,150 | 190,150 | $ 100,000 | 91,150 | 8,850 | × 28% | 2,478 | 18,558.75 | 21,036.75 |
He kuleanaʻo Edith no ka ukuʻana i $ 21,036.75 o kaʻauhauʻauhauʻauhau ma nā kālāʻauhau o $ 100,000. 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 kāna "uku" a iʻole ka 'auhau auhau āpau o kāna kuleanaʻauhau i puʻunaueʻia e kāna kālā kālā: $ 21,036.75 i puʻunaueʻia e $ 100,000, aiʻole 21.03675 pakeneka. ʻO ka ukuʻauhau kūponoʻo ka huiʻana o nā kumukūʻai āpau e pili ana i kāu kālā loaʻa no ka meaʻo ia kaʻoihana ma mua o kāu kaupa kau kālā.
Inā mālamaʻo Edith i poʻo o ka home aiʻole inā ua maleʻo ia, e pili ana nā palapala ma lalo nei:
| 2016 Kelepona Kuhi Makahiki no ke Keʻena o ka'Āina Kula [Auhau auhau Hōʻuluʻulu Z, NānāʻIkepili Helu Section 1 (b)] | ||||||||
| Inā he kālā kālāʻauhau | a | b | c | d | e | f | g | |
| i luna | ʻaʻole naʻe ma luna | Ka loaʻa kālāʻauhau | ʻO ka liʻiliʻi | E unuhi i (b) mai (a) | Ka nui o ka helu | Hoʻonuiʻia (c) e (d) | ʻAlā'ē aʻe | Hoʻohui (e) a (f) |
| $ 0 | $ 13,250 | $ 0 | × 10% | $ 0 | ||||
| 13,250 | 50,400 | 13,250 | × 15% | 1,325 | ||||
| 50,400 | 130,150 | 50,400 | × 25% | 6897.50 | ||||
| 130,150 | 210,800 | 130,150 | × 28% | 26,835.00 | ||||
| 210,800 | 413,350 | 210,800 | × 33% | 49,417.00 | ||||
| 413,350 | 441,000 | 413,350 | × 35% | 116,258.50 | ||||
| 441,000 | - | 441,000 | × 39.6% | 125,936.00 | ||||
| 2016 Kelepona Kuhi Makahiki no ka Hanaʻana i ke Kuʻiʻana i kahi Kūlana Waiwai Hoʻokaʻawale [Auhau auhau Hōʻuluʻulu Kūlana Y-2, NānāʻIkepili Helu Section 1 (d)] | ||||||||
| Inā he kālā kālāʻauhau | a | b | c | d | e | f | g | |
| i luna | ʻaʻole naʻe ma luna | Ka loaʻa kālāʻauhau | ʻO ka liʻiliʻi | E unuhi i (b) mai (a) | Ka nui o ka helu | Hoʻonuiʻia (c) e (d) | ʻAlā'ē aʻe | Hoʻohui (e) a (f) |
| $ 0 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9,275 | 37,650 | 9,275 | × 15% | 927.50 | ||||
| 37,650 | 75,950 | 37,650 | × 25% | 5,183.75 | ||||
| 75,950 | 115,725 | 75,950 | × 28% | 14,758.75 | ||||
| 115,725 | 206,675 | 115,725 | × 33% | 25,895.75 | ||||
| 206,675 | 233,475 | 206,675 | × 35% | 55,909.25 | ||||
| 233,475 | - | 233,475 | × 39.6% | 65,289.25 | ||||
| 2016 Kelepona Kuhi Lapaʻau no ka Hanaʻana i ka wahine ma ke kūlike a me ka hōʻailona kūpono a iʻole ke kuleana hānai wahine [Auhau auhau Hōʻuluʻulu Kūlana Y-1, NānāʻIkepili Helu Section 1 (a)] | ||||||||
| Inā he kālā kālāʻauhau | a | b | c | d | e | f | g | |
| i luna | ʻaʻole naʻe ma luna | Ka loaʻa kālāʻauhau | ʻO ka liʻiliʻi | E unuhi i (b) mai (a) | Ka nui o ka helu | Hoʻonuiʻia (c) e (d) | ʻAlā'ē aʻe | Hoʻohui (e) a (f) |
| $ 0 | $ 18,550 | $ 0 | × 10% | $ 0 | ||||
| 18,550 | 75,300 | 18,550 | × 15% | 1,855.00 | ||||
| 75,300 | 151,900 | 75,300 | × 25% | 10,367.50 | ||||
| 151,900 | 231,450 | 151,900 | × 28% | 29,517.50 | ||||
| 231,450 | 413,350 | 231,450 | × 33% | 51,791.50 | ||||
| 413,350 | 466,950 | 413,350 | × 35% | 111,818.50 | ||||
| 466,950 | - | 466,950 | × 39.6% | 130,578.50 | ||||
Nā Pale Auhau Lapaʻau a me Medicare
Akā,ʻaʻole mākou e uku i kaʻauhauʻauhau ma kā mākou mau uku a me kā mākou kālā. E pili ana kēia mauʻauhau:
- Ua hoʻokūʻia kaʻauhau pāpila i kahi hoʻonui 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 $ 118,500. Ua piʻi kēia kumu uku uku i $ 127,200 i ka 2017.ʻO nā loaʻa wale nō āu e loaʻa ai i kēia nui, hiki i kaʻauhau mālama ola.
- ʻO ka ukuʻauʻau kālā ma kahi o ka 2.9 pakeneka ma ka uku a me ka uku kālā pilikino
ʻO kēia mauʻauhau e pili nui ana i nā mea i loaʻa, akā, pono ka ukuhana o ka mea hana iā ia e uku i kēia kumukūʻai piha o nā auhauʻelua. ʻO nā hui like, ua kapaʻia kēia i kaʻauhau hana kanaka. ʻO ka poʻeʻauhau e hoʻolimalimaʻia e kekahi poʻe e uku i ka hapalua o kēia mau mea. E uku i ka hapalua o ka poʻe hana.
ʻO ka Auhau Medicare Kūʻai
E pili ana kēiaʻauhau i ka 0.9 pakeneka ma ka uku a me ka loaʻa o ka loaʻa kālā ma luna o nā paepae nei:
- ʻIkeʻia me ka huiʻana: $ 250,000
- Nākahi a iʻole ke poʻo o ka homehold or qualifying widowed ($ 200,000)
- ʻIkeʻana i ka Waiʻana: $ 125,000
ʻO keʻili āpau keu a iʻole ka AMT
Inā Hoʻopiʻiʻiaʻoe ma kahiʻokoʻa:
- He 26 pakeneka ma ka loaʻa kālāʻauhau e like me ia i ho'ākākaʻia ma lalo o nā kānāwai AMT ma lalo o $ 93,150
- He 28 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma kahi o $ 93,150
No ka Single, Ke poʻo o ka homehold, Ke Keʻena Hoʻohuiʻana i ka Meʻeʻana, a me ka Makeʻe Kaulikeʻana (er):
- He 26 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma lalo o $ 186,300
- He 28 pakeneka ma ka hōʻai'ēʻauhauʻauhau AMT ma kahi o $ 186,300
ʻO kaʻauhauʻauhauʻauhau kālā
ʻO kahi auhau o ka 3.8 pakeneka e pili ana i ka emi o ka loaʻa kālā loaʻa kālā a iʻole ka uku paneʻe i hoʻololiʻia i nā paepae hou:
- Ka Hanaʻana i ke Keʻena Hoʻohuiʻana a iʻole ke kūponoʻana i kāna wahine: $ 250,000
- Nākahi a iʻole ka Head of Household: $ 200,000
- ʻIkeʻana i ka Waiʻana: $ 125,000
Kālepa Nui Loa Loa
Loaʻa ka loaʻa o ka uku kālā ma muli o ke kūʻaiʻana i kahi waiwai no ka nui o kāu kālā ma laila-ʻo ka mea āu i uku ai me nā kumukūʻai no ke kūʻai aku a me nā hoʻoikaikaʻana āu i hana ai. I nā hua'ōlelo'ē aʻe, e auhauʻia kāu waiwai ma nā uku kūikawā. ʻO nā kumukūʻai uku hōʻai'ē nui e pili ana i ka hopena a lōʻihi paha o kāu mau waiwai. Loaʻa nā hopena pōkole i ka wā i loaʻa iāʻoe ka waiwai no hoʻokahi makahiki a iʻole ka meaʻuʻuku a keʻauhauʻia nei lākou ma ka ukuʻauhau kālā maʻamau-ʻo kāu helu kau kālā. Loaʻa nā hopena lōʻihi i ka waiwai āu i mālama ai iʻoi aku i ka makahiki. Ke auhauʻia nei kēia mau waiwai a me nā māhele kūpono ma:
- He 0 pakeneka inā loaʻa ka waiwai kālā i 10% aiʻole 15 mau pānaʻi kālāʻauhau
- He 15 pakeneka inā loaʻa ka waiwai kālā i nā 25, 28, 33 aiʻole 35 pakeneka kālāʻauhau
- He 20 pakeneka inā loaʻa ka waiwai kālā i 39.6 pakeneka palenaʻauhau
- He 25 pakeneka ma ka hoʻolimalimaʻiaʻana o ka hōʻemi
- He 28 pakeneka ma nā hōʻiliʻili
- He 28 pakeneka ma nāʻoihana kūʻai kūpono liʻiliʻi ma hope o ka hoʻoneʻeʻia
Inā loaʻa iāʻoe nā makana kālā wā lōʻihi a iʻole nā māhele kūpono, e hoʻohana i ka Pepa Haʻawina 2-7 e like me nā kiki o nāʻauhauʻauhau (ʻOihana 1-6), eʻikeʻia ma loko o IRS Publication 505.
Pehea e hoʻohana ai i kāu 'auhau auhau āpau
Hiki iāʻoe ke hoʻohana i kēia hoʻonohonoho o kaʻauhauʻauhau a me kāu hōʻemi kālā liʻiliʻi e kōkua ai e hoʻolālā i kāu kālā ma nāʻano he nui. Na lākou e hōʻike iāʻoe i ka nui o kāuʻauhau āu e uku ai ma nā kālā'ē aʻe e loaʻa iāʻoe, e like me ke kohoʻanaʻoe e hana i kahiʻoihana'ē aʻe e hoʻonui i kāu kālā i ka peʻa kālā kiʻekiʻe. E hōʻike pū lākou iāʻoe i ka nui o kaʻauhau āu e mālama ai inā hiki iāʻoe ke hoʻonui i kāu unuhi. Eia kekahi laʻana, inā e hāʻuleʻoe i kahi pānaʻi kālā 28 pakeneka, e mālamaʻoe i 28 keneta no kaʻauhauʻauhau no kēlā me kēia kālā āu e hoʻolimalima ai ma kahi kālā hōʻemi hikiʻole ke hōʻemiʻia, e like me ka ukupanee hoʻokele a iʻole ke aloha.
ʻO nā loiloʻauhau a me nā huina hiki ke loli i kekahi manawa. E kūkākūkā mau me nā meaʻoihanaʻauhau no nā huahana iʻoi loa aku, nā paʻamau a me nā rula. ʻAʻole kēia'ōlelo i kaʻauhauʻauhau aʻaʻole hoʻi i manaʻoʻia heʻauhau kālā.