Nā Palekana Lapaʻau Kūpono no ka loaʻaʻana o ka waiwai a me nā lilo
He aha ka waiwai waiwai waiwai?
ʻO ke kumukūʻai waiwai,ʻo ia hoʻi he mau lāʻau,ʻo ke kālā hui,ʻo nā mea paʻa, nā waiwai, nā mea waiwai nui, nā'āpana, nāʻoihana maikaʻi, a me nā mea hōʻiliʻili.
Ke kūʻai liloʻia ka waiwai waiwai, inā loaʻa ka hoʻonui a hoʻemi paha o kāu waiwai i ka waiwai, ua auhauʻiaʻoe i ka hoʻololiʻana o ka waiwai o kēlā waiwai. Hiki i nā waihona kālā ke loaʻa nā kālā i loko o keʻano o ka uku hoʻopaneʻe , nā uku , nā uku, a me nā uku'āina. ʻO nā kālā i hanaʻia e nā kālā hoʻokomo i ka auhauʻia e like me ka loaʻaʻana o nā kālā.
He aha nā kumu kūʻai kālā?
ʻO ke kumukūʻai kumu kūʻai ke kumu kūʻai maoli no ka mea i ukuʻia no kahi waiwai waiwai. ʻO ke kumukūʻai kumu kūʻai ke kūʻai aku i ke kumukūʻai kūʻai a me nā uku kūʻai kūʻai e pili ana (e like me nā uku i hāʻawiʻia i nā mea ukana).
I kekahi mau kumu, pono e hoʻonui i ka waiwai kumu kūʻai o ka waiwai a iʻole e noʻonoʻo i kona kumukūʻai maoli no nā kumu auhau. ʻO ke kumu kūpono i hoʻohuiʻia ma ka hoʻomakaʻana i ka kumu waiwai kumu waiwai o ka waiwai, a laila e hoʻololi i nā mea i hoʻonui a ho'ēmi paha i ke kumu.
Eia kekahi lā, ua kūʻaiʻo Steven lāuaʻo Malia i hale i ka makahiki 1986 no $ 100,000. I loko o nā makahiki, ua pani lākou i ka hale, hoʻonohonoho hou i kaʻenehana hou, a ua hana i nā mea hou.
ʻO ke kumukūʻai o ia mau mea i hoʻonui ai i ko lākou kumu i ka hale. No nā makahiki heʻelua, hoʻolimalima lākou i ka hale. ʻO ka ho'ēmiʻiaʻana o ka hōʻaleʻaʻana a lākou i lawe ai no kēlā mau makahiki e emi ana ko lākou kumu.
No ke alakaʻi ma loko o ke kumu a me ka hoʻololiʻana i ke kumu, e nānā:
- Ke kumu o nā waiwai (Publication 551),
- Mokuna 4 o nā kālā a me nā lilo kālā (Public publication 550), a
- Ke kumu kumu a me ka puke kope o nā kuhikuhi no ka Schedule D.
Ka Hoʻolimalima Kula no nā Loaʻa Nui
Pehea kaʻauhau kālā kālā e pili ana i keʻano o ka waiwai waiwai āu i hoʻokomo ai a me ka lōʻihi o kāu paʻaʻana i ka waiwai.
Nāʻano o nā waiwai waiwai
He mau uku auhau kūikawā e pili ana i ke kūʻaiʻana o nā hōʻiliʻili, nā waiwai waiwai i kūʻaiʻia, a me nāʻoihanaʻoihana liʻiliʻi.
Hoʻonuiʻia nā'auwaʻa lōʻihi i nā hōʻiliʻili i kahi pālaha he 28%. Hoʻoliloʻia nā'auwaʻa pōkole i nā hōʻiliʻili i nā kālā loaʻa i ka wā pōkole ma kāu mau kālā auhauʻauhau maʻamau. Aia nā'āpana kūʻai i kēia mau mea:
- nā kāpena,
- nā'āpana,
- nā mea kau nui,
- nā pōhaku nui,
- nā mea maʻamau,
- nā mea kahiko,
- nā meaʻona lama, a
- ke olonā oe.
ʻO kekahi mau'āpana dālā maikaʻi a me ka bullion, akā, ua manaʻoʻia he waiwai waiwai mālama mau aʻaʻole hoʻi i manaʻoʻia he mau hōʻiliʻili no nāʻauhau kālā ma lalo o ka Code Section Relevant Section 408 (m) (3). Nānā hoʻi, Public 17, Kou Tax Income Tax , Mokuna 16.
ʻO ka waiwai maoli i hoʻoemiʻia e pili ana i kahiʻauhau hoʻolimalima maikaʻi. He 25% ka 'auhau auhau e pili ana i ka nui o ka waiwai e pili ana i ka hoʻokaʻawaleʻana i nā hōhoka i koiʻia aiʻole e hiki ke koiʻia ma kahi waiwai. E auhauʻia ke koena o ka waiwai i nā ukuʻauhau āpau a iʻole ka uku o ka uku kūʻai wā lōʻihi, e pili ana i ka lōʻihi o ka mālamaʻiaʻana o ka waiwai.
No nāʻike hou aku no ka hoʻolimalimaʻiaʻana o ka hōʻemi, e nānā i ka Public publication 544, Nā Kūʻai a me nā Kūlana'ē aʻe o'Amili, Mokuna 3, mahele ma ka Hoʻolālāʻana i ka hōholā.
ʻO nā loaʻa waiwai a me nā haʻuna ma nāʻoihanaʻoihana liʻiliʻi e hiki ke hoʻolimalimaʻia no ka mālamaʻana i nā mea e pono ai. Ma keʻano he nui, pili kēia papaʻauhau i nāʻoihana liʻiliʻi i hoʻonohonohoʻia e like me nā hui C. Loaʻa i nā'āpana kālā i ka hapa a iʻole iʻole i kāpaeʻoleʻia no kaʻauhau ma lalo o ka Section Code Code Code 1202 inā loaʻa ka waiwai piha o ka hui i $ 50 miliona a emiʻole paha i ka wā i hoʻopukaʻia ai ke kumukūʻai. Hiki ke mālamaʻia nā mea i hala ma ka liʻiliʻi o ka Hui C me ke kālā he $ 50,000 no kēlā me kēia makahiki ma lalo o ka paukū 1244 inā ua pau ka uku o ka hui i ka $ 1 miliona a iʻole ka liʻiliʻi. Hiki i nā mea kūʻai kālāʻuʻuku ke noi i kēlā mau hui e hōʻoia i kā lākou mau waiwai ma ke kūponoʻana ma lalo o ka Paukū 1202, Māhele 1244, aiʻole nā meaʻelua, i ka wā e hoʻokumu ai lākou i loko o ka hui.
No nāʻike hou aku no kēia mau hoʻolaunaʻelua no kaʻoihana kūʻai liʻiliʻi, e nānā i ka Publication 550, Ke Kōnae Waiwai a me nā Hana , mokuna 4,ʻoiai ka mahele ma nā haʻawina ma ka kūʻaiʻana i kaʻoihana kūʻai liʻiliʻi.
ʻO nā waiwai i hoʻohuiʻia i kāuʻoihana e auhauʻia e like me nā loaʻa mau. ʻO nāʻoihana pāʻoihana nā mea hana a pau, nā lakohana, a me nā mīkini i hoʻohanaʻia ma kahiʻoihanaʻoihana. ʻO nā'ōpili pūnaewele, nā papa hana, nā noho, a me nā kope kope. Hoʻokumuʻia nā hopena koʻikoʻi ma ka IRS Form 4797 . E nānā i ka Hoʻokaho 544, Ke kūʻai a me nā Kū'ē'ē aʻe o'Aiwai no kaʻike hou aku e pili ana i ke kūʻaiʻana i nā waiwaiʻoihana.
Ka loaʻaʻana o nā kālā nui ma ka hoʻopaʻaʻana i nā wā lōʻihi: ka wā lōʻihi & ka wā lōʻihi
Hoʻolālā ka manawa mālama i ka lōʻihi o ka waiwai o kekahi kanaka.
Hoʻomaka ka manawa mālama i ka lā ma hope iho o ke kūʻaiʻana o kekahi kanaka i kahi hoʻolimalima a hiki i ka lā e kūʻai aku ai ke kanaka i ke kālā. ʻO ka'ōlelo IRS, " No ka hoʻoholoʻana i ka lōʻihi o kāu mālamaʻana i ka waiwai waiwai, hoʻomaka ka helu ma ka lā ma hope o ka lā i loaʻa ai iāʻoe ka waiwai."ʻO ka lā āu i hoʻolako ai i ka waiwai he wahi ia o kāu manawa mālama. "(Public publication 550; He mau loaʻa kālā 70-598.)
No nāʻauhauʻauhau, hoʻohui mākou i nā kālā kālā ma ka hoʻolālā a me ka wā lōʻihi.
ʻO ka manawa mālama paʻa pōkole he hoʻokahi makahiki aʻoi paha . Hoʻonuiʻia nā uku kālā ma ke kaʻina kālā ma kahi hoʻonui kālāʻauhau, mai ka 10% a 39.6% no ka makahiki 2016 .
ʻO ka manawa mālama lōʻihi ma mua o hoʻokahi makahiki . Loaʻa nā uku kālā ma ka wā lōʻihi i nā uku uku uku kālā, nā mea iʻoi aku ka emi ma mua o nā kahikiʻauhau maʻamau. ʻO ka hapa nui o ka uku kālā loaʻa kālā he hapa pāʻeneka, 15%, aiʻole 20%, e pili ana i kāu kākoʻo kālā palena.
- 0% pili i nā loaʻa wā lōʻihi a me ka uku kālā loaʻa inā he kanaka i loko o 10% a me 15% mau pā kālā,
- He 15% pili i nā loaʻa i ka wā lōʻihi a me ka uku kālā loaʻa inā he kanaka i loko o 25%, 28%, 33%, aiʻole 35% mau pā kālā, a
- Hoʻonui ka 20% i nā loaʻa i ka wā lōʻihi a me ka uku kālā loaʻa inā loaʻa ke kanaka i 39.6% kaʻauhauʻauhau.
ʻO ka ukuʻauhau kālā kālā
| Inā kāu 'auhau auhau: | A laila loaʻa nā uku pōkole ma: | A keʻauhauʻia nei nā uku lōʻihi ma: |
| 10% | 10% | 0% |
| 15% | 15% | 0% |
| 25% | 25% | 15% |
| 28% | 28% | 15% |
| 33% | 33% | 15% |
| 35% | 35% | 15% |
| 39.6% | 39.6% | 20% |
| Koe no nāʻano waiwai likeʻole: | ||
| ʻO nā mea hao | Ka nui o ka ukuʻauhau | 28% |
| ʻO ka ho'ēmiʻiaʻana o ka hōʻemi | Ka nui o ka ukuʻauhau | 25% |
| ʻO kahiʻoihana kūʻai liʻiliʻi kūpono | Ka nui o ka ukuʻauhau | 28% ma hope o ka hoʻoneʻe |
Eia hoʻi, hiki i nāʻauhauʻauhau hōʻemi uku he 3.8% kālā loaʻa kālā kālāʻole i hoʻohanaʻia i kā lākou mau kālā kālā kālā a me nā kālā kālā kālepa'ē aʻe. Pēlā kaʻauhauʻauhau nui loa e hiki ke hoʻohana i ka uku kālā loaʻa kālā he 39.6 + 3.8 = 43.4% ma nā loaʻa pōkole i auhauʻia ma nā uku kūikawā a he 23.8% (20% + 3.8%) ma nā hopena lōʻihi.
ʻO ka hoʻonohonoho kālā no nā mea hoʻokele waiwai e kau i ka hoʻomahaʻana i ke kūʻaiʻana i nā'āpana waiwai kūpono a hiki i ka wā e hiki ai iāʻoe ke loaʻa i ka hapa nui o ke kālā.
Ka mālamaʻana i nā Palapala Moena
Pono pono nā mea kālā e mālama i nā kūʻokoʻa a pau. Pono kēiaʻike no ka heluʻana i ka nui o ka waiwai waiwai āu. Ponoʻoe eʻike i ka mea āu i kūʻai ai, i ka nui o kāu kālā, a me kāu mau uku hoʻoili a me nā komisina, a iāʻoe i kūʻai mai ai i ke kālā. Ponoʻoe eʻike i ka lā kūʻai aku no kāu kālā, nā uku nui mai ke kūʻai aku, a me nā uku a me nā papahana i ukuʻia e kūʻai.
Hiki paha iāʻoe ke hoʻohana i kahi pālapala a pūnaewele kālā pono'ī e mālama i kēiaʻike. Hiki i nā polokalamu kālā hoʻolālā pilikino ke hāʻawi i nāʻoihana kikowaenaʻoi aku iʻoi aku kaʻoihanaʻoi aku ma mua o kahi pāpaʻina. Hiki i kāu mea kālepa ke loaʻa nā lako hana no ka huliʻana i ke kumukūʻai kumu kūʻai, nā loaʻa, a me nā lilo. Aia kekahi pūnaewele mālama moʻomeheu kūikawā, e like me GainsKeeper.
Ponoʻoe e mālama i nā hōʻike a me nā hoʻonaʻauaoʻoihana e like me nā kope kope. Hoʻolako ponoʻia nā loiloi makahiki mai kāu mea kūʻai aku, a pono e mālamaʻia kēia me nā palapala e pili ana i kaʻauhau. Ka hōʻailona hōʻailona a me ka loaʻaʻana o nā hōʻoia / pohō e loaʻa i ka wā e hoʻomākaukau ai i kāu hoʻihoʻihoʻiʻana.
Nā Pepa Lapa Lapa a Federal no ka waiwai waiwai
Loaʻaʻia nā loaʻa kālā ma ka hoʻohanaʻana i ka Schedule D a me ka Form 8949. Pono nāʻauhau kālā e hoʻohana i ka Dividend Qualified a me ka Puke Lapa Waiwai Nui, i loaʻa ma kaʻaoʻao 44 o ke kuhikuhiʻana no ka Form 1040 , i ka heluʻana i ka nui o kaʻauhau kālā kālepa.
Hoʻopukaʻia nā kiko'ī a pau e pili ana i nāʻoihana a pau i ka Form 8949, a hoʻopukaʻia nā'āpana mai ka Form 8949 ma ka Hōʻawina D, a hoʻololiʻia i ka Pepa 1040. Ua hoʻonohonoho nuiʻia ka puka 8949 e like me kahi pāpala, me nāʻike nui a pau e pili ana i kēlā me kēia kālā āu i kūʻai ai. i ka makahiki. Ua hōʻikeʻia ka waiwai waiwai a me ka poho no kēlā me kēia kūkā. A laila uaʻikeʻia ka nui o nā loaʻa a iʻole nā poho. Loaʻa iāʻoe kekahiʻupenaʻupena a iʻole kaʻoki kālā o kāu mau waiwai. Loaʻa nā kānāwai kūikawā no nā lilo waiwai, e like me nā palena makahiki no nā lilo waiwai a me ka holoi lole .