Laweʻia kaʻauhau'āina a me kaʻauhau kālā ma ka Hōʻike A
Nā uku kūpono no ka hōʻiliʻili kālā o ka Moku'āina
ʻO nāʻauhauʻauhau kālā a pau i hāʻawiʻia e nā moku'āina, nā moku a me nā'āina'ē paha, hiki ke hoʻokuʻuʻia ma lalo o kekahi mau rula.
ʻO ka mua, ponoʻoe e hoʻomaopopo i kāu mau hopena ma ka Hōʻike A no ka koiʻana iā lākou. ʻO ke kumu o kēia ho'ākākaʻana i ka unuhiʻana o ka hōʻailona,ʻo ia ka mea iʻoi aku ka nui o ka huina o ka hōʻailona o kaʻauhau no ka makahikiʻauhau. Mai liloʻoe i penny wisdom and pauna naʻaupō a hāʻawi aku i ke kālā i loko o ke kālā i loko o kāu kālā. E hōʻoia i ka nui o ka unuhiʻana o ka hōʻailona iʻoi aku ma mua o ka unuhiʻana no ka hoʻonohonohoʻana i kāu kūlana no ka mea e pono ai kaʻike.
Ponoʻoe eʻauhau i kaʻauhau. ʻAʻole hiki iāʻoe ke koi i ka unuhiʻana no kaʻauhau kālā kālā o kekahi o kāu mau hope - a ma kekahi mau hihia,ʻo kāu wahine - paha i uku. Ponoʻoe i uku iā lākou i ka makahikiʻauhau āu e waiho nei.
ʻO nā lilo i hiki ke laweʻia e like me nāʻauhau kālā kālā a me ka'āina e komo pū ana:
- Ka kāohiʻana i nāʻauhau kālā a me kaʻike'āina e like me ia i hōʻikeʻia i ka Pepa W-2 a iʻole 1099
- Ka ukuʻauhau i ukuʻia i ka makahiki
- Uku ukuʻauhau i ukuʻia i loko o ka makahiki
- Nā uku i hanaʻia i loko o ka makahiki no nāʻauhau i puka i kekahi makahiki i hala
- ʻO nā kōkua kūpono no ka loaʻa kālā kālā
Ponoʻoe e kākoʻo i kāu unuhi
Hiki ke hoʻokaʻaʻikeʻia nā uku o nāʻauhau kālā a me kaʻike'āina ma luna o nā pepa likeʻole. Ināʻoe e uku i nāʻauhau kūpono i kou moku'āina a kūlana paha, e mālama i nā kope o kāu mau kāleka aiʻole kāu mau'ōlelo kāleka e hōʻike ana i nā'ai'ē mai kāu moʻokāki.
Hiki i nāʻauhauʻauhau ke hōʻike i nā palapala pili i kaʻauʻaʻauhau. E mālama i ka moʻolelo o kēia mau pepa pepa e kōkua iāʻoe e mālama i ka nui o ka nui āu e hiki ai ke unuhi. Eia kekahi lāpili pōkole o nā palapala e hōʻike i ka nui o kaʻauhau a me kaʻauhau o ka'āina āu i uku ai i ka makahiki:
- ʻO ka pepa W-2 ('Oke a me ka'AkeʻAna), e hōʻike ana i kaʻauhau kālā kālā kāohi i ka pahu 17. E hōʻikeʻia kaʻauhau kālā o ka'āina ma ka pahu 19 aʻo nā haʻawina i ka kālā kālā kālā e hōʻikeʻia ma ka pahu 19 a ma ka pahu 14.
- Ka pepa W-2G (kekahi mau Winnings Piliahi), hiki ke hōʻike i kaʻauhau kālā hōʻai'ē e kāohi ana i ka pahu 15 a me kaʻauhau kālā āpau e kāohi ana i ka pahu 17.
- Puka 1099-G (Nā uku o ke Aupuni), hiki ke hōʻike i kaʻauhau kālā loaʻa kālā e kāohi ana i ka pahu 11.
- Puka 1099-INT (ʻAmelika Huʻi kālā), hiki iā ia ke hōʻike i kaʻauhau kālā loaʻa ma ka pahu 13.
- Puka 1099-DIV (Dividend and Distributions), hiki ke hōʻike i kaʻauhau kālā hōʻai'ē e kāohi ana i ka pahu 14.
- Puka 1099-R (Nā Kōhapa Mai nā Kūlana, nā'Ai'ē, nā Kūlana Hoʻolimalima a me nā Hoʻopiʻi Hoʻopalekana, IRA, Nā Kūlana Iniua, a me nā mea'ē aʻe), e hiki ai ke hōʻike i kaʻauhau kālā hōʻai'ē e kāohi ana i ka pahu 12 a me kaʻauhau kālā āpau e kāohi ana i ka pahu 15.
- Puka 1099-MISC (Miscellaneous Income), kahi e hōʻike ai i kaʻauhau kālā hōʻai'ē e kāohi ana i ka pahu 16.
- ʻO nā'ōlelo kālā a ke kākoʻo me nā kope o nā hōkeo i hōʻoleʻia a iʻole nā hoʻopuka kālā no nā uku kūpono a me ka ukuʻana o kaʻauhau'āina.
- ʻO ka hapa o ka hoʻololi'āina o ka makahiki i hala aku nei i pili i kaʻauhau i manaʻoʻia.
Ka Hoʻolālāʻana o ka Hoʻolimalimaʻana o ka Makahiki Ma ka hoʻohanaʻana i ka unuhi o kaʻAi Moku'āina
ʻO ka unuhiʻana o kaʻauhau hōʻailona ka waiwai ma ka hoʻolālā kālā ākea ma muli o ka hikiʻana i nā lunaʻauhau ke hoʻonui i kaʻauhauʻauhau o ka moku ma ka holaʻumikumamākahi e uhi i kekahi kuleana o ka moku'āina e manaʻoʻia no ka makahiki. Eia kekahi laʻana, hiki iāʻoe ke uku i kāu kūhā o ka palena'āina i manaʻoʻia e uku i kaʻauhauʻauhau, e like me ka lā 15 Ianuali, i ka lāʻo Dekemapa ʻO kēia ka mea e hoʻonui ai i kāu hoʻokuʻuʻiaʻana iʻikeʻia a hiki iā ia ke hoʻemi i kāu kuleana kālepaʻauhau no ka makahiki.
E hōʻoia eʻike i ka nui o kaʻauhauʻauhauʻauhau ma ka hopena o ka makahiki e hoʻopiʻi i ka hoʻihoʻiʻana mai o kaʻauhauʻauhau e ka mea i loaʻaʻole i ka uku āpau e loaʻa ai ka uku āpau aʻaʻoleʻole he pōmaikaʻi ma ka hoʻihoʻiʻana mai o ka moku'āina.
ʻO ka unuhiʻana o kaʻauhau kālā ma ka Moku'āina he mea hoʻololi no ka AMT
ʻO ka unuhiʻana no kaʻauhau kālā'āina a me ka'āinaʻo kahi mea hoʻoponopono ke heluʻoe i ka auhau āpau loa a iʻole AMT. ʻO kēia keʻano o ka laweʻiaʻana o nāʻauhau kālā a me ka'āina e loaʻa i ka wā e helu aiʻoe i kaʻauhau kālā kālepa maʻamau, akāʻaʻole hiki ke unuhiʻia iāʻoe e helu ana i ka AMT. ʻO ka poʻeʻauhau e loaʻa iā lākou nā aie AMT i loaʻa i ka manawa āpau a loaʻaʻole paha ka uku no ka laweʻana i kaʻauhau kālā kālepa a me kaʻauhau o ka'āina no ka mea ua hoʻonuiʻia kēia koena i kā lākou kālā kālā.
Hiki paha iāʻoe ke lawe i kaʻauhauʻauhau ma mua o kaʻauhau kālā kālepa ma keʻano heʻaoʻao'ē aʻe -ʻo ia he / a he koho paha. Hiki iāʻoe ke koi i nāʻauhau kālā a me nāʻauhau kūʻai, akāʻaʻoleʻelua. ʻAʻole hiki ke hoʻololi i kāu kuleana kālepa ākea ma muli o ka hoʻopauʻiaʻana o ka hōʻai'ēʻauhau kūʻai no ka hoʻohālikelikeʻana i ka AMT, akā ma ka liʻiliʻi loa o kaʻauhau kūʻai e hiki ke ukuʻia kaʻauhauʻauhau āpau i ka makahiki i halaʻole.
Nā Ture Kūikawā no nā Hoa
Hiki i nā meaʻauhau kālepa e hui nei me ka hui pūʻana ke unuhi i nāʻauhau kālā a me nā kālā āpau e ukuʻia ana e kēlā me kēia mea i loko o ka makahiki no ka mea inā i hoʻokaʻawaleʻia kēlāʻauhauʻauhau a hui pū kekahi. Eia naʻe, hiki i nā meaʻauhau hōʻailoa e waiho nei i nā palapala hoʻokaʻawale pono'ī ke unuhi wale i nāʻauhau kālā kālepa a me ka'āina e ukuʻia e lākou. "Inā hoʻokaʻawaleʻoe a me kāu wahine i kahi kūlana kūʻokoʻa, e hoʻihoʻiʻia kaʻauhauʻauhau āpau a me kaʻeleʻele, hiki iāʻoe ke unuhi i ka nui o kāu kālā a me kaʻauhau kālā o ka'āina e uku aiʻoe i ka makahikiʻauhau." (Kalana 17, mokuna 22, mahele ma luna o kaʻauhau aupuni a me kaʻauhau kālā kūloko)
Eia hou,ʻo nā hoa mare i hui pū me ka hui aupuni a me nā hoʻihoʻiʻana o ke aupuni pekelala e pili ana i nā kānāwai kūikawā e pili ana i ka hiki iā lākou ke unuhi i kaʻauhau kālā o ka moku'āina i ukuʻia no ka makahiki. I ka hapanui o nā hihia, hiki i kēlā me kēia hoa ke unuhi i ka nui o nāʻauhau'āina i ukuʻia i kūlike i ka pakeneka o nā kālā i loaʻa iā lākou ma luna o kēlā me kēia kanaka ke hoʻohālikelikeʻia i ka hui pūnaewele. I kekahi mau kumu, hiki i ka laweʻana i ka nui maoli o kaʻauhauʻauhau i ukuʻia eʻoi aʻe ka maikaʻi ma mua o ka laweʻana i ka unuhi waleʻana he hapaha ia o ka nui o kāu i loaʻa ai i ka huina kālā o ka pūnaehana hui. Hiki i kēlā me kēia wahine ke hoʻokaʻawale i ka nui o kaʻauhau a me kaʻauhau o ka'āina āpau i ukuʻiaʻo ia i loko o ka makahiki wale nō inā noho lākou i kahi moku'āina e haʻi nei iā lākou he hui a pili pono i kā lākou mauʻauhauʻauhau a me ka'āina.