E aʻo e pili ana i nāʻanoʻekolu o ka'Āpana Lokomaikaʻi
E hoʻomanaʻo:ʻo kahi waihona kālā kahi palekana e hiki ai i nā mea kālā ke hoʻomoe i ko lākou kālā i hoʻokahi kōpana waiwai hoʻokomo waiwai .
Nui nāʻano o ke kālā likeʻole me nā kumu likeʻole a me nā loea alakaʻi, akā, e pono i kēlā me kēia mea e hoʻihoʻi i nā waiwai i ka poʻe kālā kālā ma keʻano o ka hāʻawi kālāʻana o kēlā me kēia'āpana, i hiki ke hana i kekahi o kēia mauʻano likeʻoleʻekolu:
- Nā Dividends Mahele
- Nā Dividends Manaʻo
- Ka waiwai nui
ʻO ka hoʻokaʻawaleʻana ma waena o kēia me ka hāʻawiʻana i nāʻano'āpana kālā, he mea nui ia, no kaʻoihanaʻauhau. E nānā aku i kēlā me kēiaʻano o ka hāʻawiʻana.
1. NĀ KĀWAI KAULAU
ʻO nā kuʻuna maʻamau e hōʻike ana i ka loaʻa kālā o ka waihona kālāʻaʻole i loaʻa i nā kālā kālā kālā (e nānā i ka helu 3 ma lalo no kaʻike hou aku i nā loaʻa kālā). No kahi kālā kālepa,ʻo ka waiwai maʻamau ka uku paneʻe i ka kālā i loaʻa a hāʻawiʻia i ka poʻe kālā kālā e like me nā mahele maʻamau. ʻAʻole loaʻa nā loaʻa kālā a me nā pākei no ka wehewehe o ka hoʻoilina a me keʻano o kēlā me kēia mea i kaʻauhauʻia ma ka hapa kumukūʻai loaʻaʻole o ka mea kālā kālā .
2. Nā Dividends Pono
Wahi a ka'ōlelo IRS, nā'āpana kūpono:
"ʻO nā māhele maʻamau i loaʻa i nā makahikiʻauhau e hoʻomaka nei ma hope o ka makahiki 2002, nā mea i pili i ka 5% a 20% ka nui o kaʻauhau auhau e pili ana i ka waiwai waiwai laulā."
ʻO ka hāʻawi wale aku,ʻo nā māhele kūpono he māhele ia e kū ana i kekahi mau kumuhana o ka heluʻauhauʻAmelika Huipūʻia a ua lilo i ka uku kūpono.
Ma mua o ka auhauʻiaʻana i ka hapa kālāʻauhauʻauhau kālā a ka mea kūʻai kālā, e auhauʻia nā māhele kūpono ma ka mea iʻikeʻia he kālā nui o ka uku kālā e loaʻa nei he 20%. No ka hoʻohālikelikeʻana i nā kumukūʻai o ka loaʻa kālā maʻamau o ka US no ka loaʻa kālā kālā , e nānā i ka palapala ma lalo nei:
| ʻO ka uku kālāʻauhau kālā o ka mea kūʻai | ʻO ka ukuʻauhau kūkala maʻamau | Ka Auhau Dividend Dala |
| 10% | 10% | 0% |
| 15% | 15% | 0% |
| 25% | 25% | 15% -18.8% * |
| 28% | 28% | 15% -18.8% * |
| 33% | 33% | 15% -18.8% * |
| 35% | 35% | 15% -18.8% * |
| 39.6% | 39.6% | 20% -23.8% * |
* Ke hōʻike nei kēia mauʻauhauʻauhau hōʻailona i ka laulā no ka hoʻokomo i ka auhau kālā uku Net Investment Income o 3.8% i hiki i ke kanaka kūʻai ke hoʻokūpaʻa i ka mea i hoʻoponopono houʻia i ka mea i hoʻoponoponoʻia. ʻIkeʻia kēiaʻauhauʻo iaʻo "Medicare surtax".
No ka māheleʻana e manaʻoʻia he uku uku kūpono ma mua o ka uku maʻamau, pono nā uku e ukuʻia e ka Hui HuiʻAmelika a Hui Hui'ē aʻe kūpono paha aʻo ka waihona kālā e mālama nei i nā kumukūʻai uku maʻamau i mālamaʻia ka pono no nā lā he 60 i loko o nā lā he 121-e hoʻomaka ana i nā lā he 60 ma mua o ka lā i hala muaʻia (ʻo ka lā mua ma hope o ka hōʻikeʻana i kahi māhele e kūʻaiʻole ai ka mea kūʻai i ke kumukūʻai i ka uku o ka uku.
Akā, e loaʻa i ka mea kūʻai ka uku. Ināʻole, e auhauʻia ka māhele i ka lihi kālāʻauhau kālā.
3. Ka loaʻa kālā
No ka waihona kālā,ʻo ka waiwai waiwai ka waiwai i loaʻa mai i ka kūʻaiʻana i kahi palekana i loko o kona mau wahi. ʻO kēia ka waiwai hoʻokahi e hanaʻia e kekahi mea kūʻai kālā inā e kūʻai aku lākou i kēlā me kēia kanaka ma kahi kumukūʻai ma mua o ka mea i uku muaʻia no ka waiwai. Ināʻae ka waihona kālā (ʻaʻole ka waihona kālā) i ka palekana no nā makahikiʻoi aku ma mua o hoʻokahi makahiki, ua mālamaʻia ka waiwai mai ke kūʻaiʻana i waiwai waiwai wā lōʻihi, a hiki ke kiʻekiʻe i ka 20% a hahai i nā kaʻinaʻauhau likeʻole e like me ka uku kūpono). Ma kekahiʻaoʻao, inā e mālamaʻia kekahi kumukūʻai ma ke kōpana waihona kālā no ka emi iho o ka makahiki, e mālamaʻia ka waiwai i kūʻaiʻia ma ke kumukūʻai i mea waiwai waiwai pōkole a hoʻonuiʻia ma ka waihona kālāʻauhau waihona kālā o ka mea noi kālā. e like me nā mahele maʻamau.
Nā Māhele a me ka Pūʻulu Kālā Moʻolelo
I ka wā e kūʻai mai ai i ke kālā o nā kuʻikahi, pono e noʻonoʻoʻia nā hopena o ka hoʻopiha kālā. ʻO ka hapa nui o ka kuhiʻana i ka loaʻaʻana o ka'āpana kālā kālā,ʻo ia ka " kūʻai kūʻai-uku ,"ʻo ia hoʻi, e kūʻai ana i nā'āpana kālā i mua o ka hoʻokaʻawaleʻana i ka puʻu waiwai / waiwai waiwai. Ke kūʻai aku i ka huina kālā, pono ka mea kālā kālā e uku i kaʻauhau o kaʻauhau. Inā e hoʻolālāʻoe i kahi'āpana kālā nui nui ma kahi'āpana kālā ma kāu pūʻali kālāʻauhau, ponoʻoe e nānā i ka hōʻuluʻulu manawa a ka waihona a hoʻololi i kāu palapala hoʻolimalima e kūpono ai i ka kūʻaiʻana i ka uku.