Kapaʻia kēiaʻano heʻili kālā. Kahi e hoʻomaka a me ka hopena o kēlā me kēiaʻauhau kālā ma muli o ka hoʻonohonohoʻana o ke kanaka.
Hiki ke hoʻololiʻia ka huina kālā ma muli o keʻano o ka waiwai a kekahi kanaka. E pili ana nāʻauhauʻauhau maʻamau i ka nui o nāʻano kālā. Hoʻokaʻawaleʻia ka lālāʻauhauʻauhau maʻamau i ka loaʻaʻana mai o nā kālā kālā ma ka wā lōʻihi a me nā uku keu.
Eʻike mua mākou i nā kaʻinaʻauhau no ka makahiki 2015. E hōʻikeʻia i ka palapala ma lalo nei nā huina kālā maʻamau (ka tīlani mua) a me nā uku no ka loaʻa o nā wā lōʻihi a me nā māhele kūpono (lua kekona). ʻO ke koena o nā koluma e hōʻike ana i ka hoʻomaka a me ka hopena o kēlā me kēiaʻauhauʻauhau, hoʻohuiʻia ma ke kūlana hoʻopaʻa. He mea nui e hoʻomaopopo i ka helu o ke kālā he kālā loaʻa kālā -ʻo ka hapa nui o ka loaʻaʻana o nā kālā ma hope o ka unuhiʻana o nā unuhi.
| 2015 Uku auhau | |||||||||
| Ka ukuʻauhau | 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 | i | Kaʻauhauʻauhauʻauhau ma luna | i | Kaʻauhauʻauhauʻauhau ma luna | i | Kaʻauhauʻauhauʻauhau ma luna | i |
| 10% | 0% | $ 0 | $ 9,225 | $ 0 | $ 13,150 | $ 0 | $ 9,225 | $ 0 | $ 18,450 |
| 15% | 0% | 9,225 | 37,450 | 13,150 | 50,200 | 9,225 | 37,450 | 18,450 | 74,900 |
| 25% | 15% | 37,450 | 90,750 | 50,200 | 129,600 | 37,450 | 75,600 | 74,900 | 151,200 |
| 28% | 15% | 90,750 | 189,300 | 129,600 | 209,850 | 75,600 | 115,225 | 151,200 | 230,450 |
| 33% | 15% | 189,300 | 411,500 | 209,850 | 411,500 | 115,225 | 205,750 | 230,450 | 411,500 |
| 35% | 15% | 411,500 | 413,200 | 411,500 | 439,000 | 205,750 | 232,425 | 411,500 | 464,850 |
| 39.6% | 20% | 413,200 | - | 439,000 | - | 232,425 | - | 464,850 | - |
Hiki ke hoʻokaʻawaleʻia nā palapala hoʻonui liʻiliʻi ma ke waihoʻana i kahi kūlana.
| 2015 Nānā Kūleka Kuhi no kahi 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 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9,225 | 37,450 | 9,225 | × 15% | 922.50 | ||||
| 37,450 | 90,750 | 37,450 | × 25% | 5,156.25 | ||||
| 90,750 | 189,300 | 90,750 | × 28% | 18,481.25 | ||||
| 189,300 | 411,500 | 189,300 | × 33% | 46,075.25 | ||||
| 411,500 | 413,200 | 411,500 | × 35% | 119,401.25 | ||||
| 413,200 | - | 413,200 | × 39.6% | 119,996.25 | ||||
ʻO kēia palapala o ka palapala hoʻonui kālepa (hōʻikeʻia ma luna) e hoʻokākala i ka mechanics o ka heluʻana i kaʻauhau kālā kālā ākea. No ka hoʻohanaʻana i kēia palapala maʻamau, hoʻomaka mākou ma kaʻikeʻana i ka uku kālāʻauhau a kekahi. A laila, hoʻohana mākou i nā poʻomanaʻo mua eʻike i kahi i hāʻule ai kaʻauhauʻauhau. Ke loaʻa koke mākou i ka lālani kūpono, a laila mākou e hana i kēlā me kēiaʻaoʻao mai ka hema a hiki i ka'ākau.
Ke hōʻike koke mākou i ka lālā kūpono, kākau mākou i ka nui o ka loaʻa kālāʻauhau ma ke kolamu (a). A laila, hoʻokō mākou i ka unuhi ma ka pae (c) a hana i ka hoʻonuiʻana i ke kolamu (e). I kēia helu, hoʻohui mākou i ka huina ma ke kolamu (f) eʻike i ka uku kālāʻauhauʻauhau ma ke kolamu (g).
No ka'ōleloʻana i kēiaʻano'ē aʻe, lawe mākou i ke kālā kālāʻauhau a kāʻili i ke kālā i kahi e hoʻomaka ai keʻauhauʻauhau e pono ai (nā paukū a a me b). Mālama kēia i ka loaʻa kālāʻauhau i loko o kēlāʻauhau kālā (column c). Hoʻonui mākou i kēia nui ma kaʻauhauʻauhau no kēlā 'āpana (paukū d me e). ʻO kēia ka nui o kaʻauhau ma ke kālā i loko o kēlāʻauhau kālā. A hiki i kēia nui, hoʻohui mākou i kaʻauhauʻauhau ākea ma nā kālā i loaʻa i ka ukuʻauhau haʻahaʻa (column f). Loaʻa kēia i ka huina nui o kaʻauhau kālā kālepa (ka kolina g).
- He mea nui e kuhikuhi i kēia palapala wale nō e hōʻike i ka huina kālā loaʻa kālā. Me ka hoʻohanaʻana i kēia palapala (aiʻole nā kiʻi like i ka Publication 505), ke manaʻo nei mākou e loaʻa nā uku a pau i nā kaʻina o nā auhau maʻamau.
- No ka hōʻauliaʻana i kaʻauhau inā loaʻa i nā kānaka he kālā loaʻa i ka wā lōʻihi a iʻole nā māhele kūpono, e hoʻohana i ka Pepa Haʻawina 2-7 e like me nā kiki o kaʻauhauʻauhau (ʻOihana 1-6), aʻelua i loaʻa ma ka Publication 505, kaʻauhauʻauhau a me kaʻauhau i manaʻoʻia (pdf).
Ke laʻana, manaʻo pahaʻo Edith, he kanaka hoʻokahi, he kālāʻauhauʻauhau o $ 100,000. E hāʻule kēia i loko o ka hāhāʻauhauʻauhau (ʻo ia hoʻi he $ 90,750 a $ 189,300 o ka loaʻa kālā kālā). Me ka manaʻoʻo nā mea a pau a Edith e loaʻa nei i ke kaʻina o ka ukuʻauhau maʻamau, eʻike ana 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) |
| 90,750 | 189,300 | $ 100,000 | 90,750 | $ 9,250 | × 28% | $ 2,590 | 18,481.25 | $ 21,071.25 |
E ukuʻo Edith i $ 21,071.25 no kaʻauhauʻauhauʻauhauʻauhau ma ka loaʻa kālā kālā $ 100,000.
Mālieʻo Edith i kahi kālāʻauhau kālā i loko o ka waihona kālāʻauhau 28%. ʻO kāna kālā loaʻa ma kahi o $ 90,750 e auhauʻia ma ka helu he 28%. ʻO ke koena o kāna mea kālā e auhauʻia ma lalo o 10%, 15%, a 25% o nā uku. ʻO Edith kahi nui o kaʻauhauʻauhau a iʻole ke kaulike paha,ʻo ia kona kuleanaʻauhau i puʻunaueʻia e kāna kālā kālā, aiʻole 21,071.25 / 100,000 = 21.07125%. ʻO kēia 'auhau auhau kūpono ka huiʻana o nā huina kālā e pili ana i kāna kālā.
| 2015 Uku Kuhi Lahui 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 | $ 13,150 | $ 0 | × 10% | $ 0 | ||||
| 13,150 | 50,200 | 13,150 | × 15% | 1,315.00 | ||||
| 50,200 | 129,600 | 50,200 | × 25% | 6,872.50 | ||||
| 129,600 | 209,850 | 129,600 | × 28% | 26,722.50 | ||||
| 209,850 | 411,500 | 209,850 | × 33% | 49,192.50 | ||||
| 411,500 | 439,000 | 411,500 | × 35% | 115,737.00 | ||||
| 439,000 | - | 439,000 | × 39.6% | 125,362.00 | ||||
| 2015 Ka Laikini 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 | $ 9,225 | $ 0 | × 10% | $ 0 | ||||
| 9,225 | 37,450 | 9,225 | × 15% | 922.50 | ||||
| 37,450 | 75,600 | 37,450 | × 25% | 5,156.25 | ||||
| 75,600 | 115,225 | 75,600 | × 28% | 14,693.75 | ||||
| 115,225 | 205,750 | 115,225 | × 33% | 25,788.75 | ||||
| 205,750 | 232,425 | 205,750 | × 35% | 55,662.00 | ||||
| 232,425 | - | 232,425 | × 39.6% | 64,989.25 | ||||
| 2015 Kahiki Kūleka Lapaʻau no ka Hanaʻana i ka Hanaʻana me ka wahine kūpono a me ka wahine 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 | $ 18,450 | $ 0 | × 10% | $ 0 | ||||
| 18,450 | 74,900 | 18,450 | × 15% | 1,845.00 | ||||
| 74,900 | 151,200 | 74,900 | × 25% | 10,312.50 | ||||
| 151,200 | 230,450 | 151,200 | × 28% | 29,387.50 | ||||
| 230,450 | 411,500 | 230,450 | × 33% | 51,577.50 | ||||
| 411,500 | 464,850 | 411,500 | × 35% | 111,324.00 | ||||
| 464,850 | - | 464,850 | × 39.6% | 129,996.50 | ||||
Nā Pili Auhau'ē aʻe no ka makahiki 2015
Ma waho aʻe o kaʻauhau kālāʻauhau kālā ma ka loaʻa kālā maʻamau, aia kekahi mauʻauhau e pili ana i ka loaʻa kālā pilikino:
- ʻO kaʻauhau mālama kālā i ka uku o ka 12.4% ma ka uku a me ka loaʻaʻana o ka loaʻa o ke kālā hana i ka waihona makahiki mālama ola no $ 118,500.
- ʻO kaʻauhau Medicare he 2.9% ma ka uku a me ka uku kālā pilikino.
- ʻO ka uku kālā hōʻailona'ē aʻe he 0.9% ma ka uku a me ka loaʻa kālā ma kaʻoihana pilikino ma mua o nā paepae e hiki 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
Ka Auhau Auhau'ē aʻe (AMT)
No ka Maheleʻana i ke Kele Wahī:
- 26% ma ke kālā loaʻa kālā (e like me ka ho'ākākaʻana ma lalo o nā kānāwai AMT) ma lalo o $ 92,700
- 28% ma nā kālāʻauhauʻauhau AMT ma kahi o $ 92,700
No ka Single, Ke poʻo o ka homehold, Ke Keʻena Hoʻohuiʻana i ka Meʻeʻana, a me ka Makeʻe Kaulikeʻana (er):
- 26% ma nā hōʻai'ēʻauhauʻauhau AMT ma lalo o $ 185,400
- 28% ma nā hōʻai'ēʻauhauʻauhau AMT ma kahi o $ 185,400
ʻO kaʻauhauʻauhau waihona kālā ma kahi haʻawina he 3.8% ma lalo o ka loaʻa kālā loaʻa kālā a iʻole ka pane pane kālā 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
ʻO nā haʻawina kālā nui o nā kālā nui e hoʻololiʻia inā he pōkole a lōʻihi paha ka loaʻa.
Loaʻa nā uku pōkole i ka ukuʻauhau loaʻa.
Loaʻa ka lōʻihi a me nā māhele kūpono i auhauʻia ma
- 0% inā loaʻa ka waiwai kālā i 10% a 15% mauʻauhauʻauhau
- 15% ke loaʻa ka waiwaiʻauhau ma 25%, 28%, 33%, aiʻole 35% mauʻauhauʻauhau
- 20% inā loaʻa ka waiwai kālā ma 39.6% kaʻauhauʻauhau
- 25% ma ka hoʻolālā kūpono
- 28% ma nā mea hōʻiliʻili
- 28% ma nāʻoihana kūʻai kūpono liʻiliʻi ma hope o ka hoʻoneʻeʻia
Pehea e hoʻohana ai i kāu mau 'auhau auhau āpau
Hiki i nā kānaka ke hoʻohana i ka hoʻonohonoho o kaʻauhauʻauhau ma nāʻano he nui e kōkua ai i ka hoʻolālāʻana i kā lākou kālā. Hiki iāʻoe ke hoʻohana i kēia mauʻauhau kālā eʻike ai i ka nui o kaʻauhau āu e uku ai no ka loaʻa kālā āu e loaʻa ai. No ka meaʻauhau i kaʻauhauʻauhau 25%, e hoʻonuiʻia ka loaʻa kālā ma 25% a hiki i ka loaʻaʻana o ke kālā kālā a kaʻauhau i kaʻauhauʻauhau hou o 28%.
E hoʻomanaʻo i kēlā me kēia kaʻina o nā kālā loaʻa ma ka liʻiliʻi likeʻole, aʻo nā kuhi kālā loaʻa i kahi e hoʻolālāʻia ai nā rula e pili ana i kahi waihoʻana o ke kanaka. Eia kekahi laʻana,ʻo kahi kanaka e loli anaʻo iaʻo ka Head of Household e loaʻa ana he $ 48,600 ma ka makahiki,ʻo ia ka $ 13,150 mua o kā lākou kālāʻauhauʻauhau i ka 10%, a me kā lākou kālāʻauhauʻauhau ma waena o $ 13,150 a me $ 48,600 i ukuʻia ma ka 15%. ʻO kahi luna o ka homeholder e loaʻa $ 200,000 i ka makahiki e hāʻule i loko o ka waihona kālāʻauhau 28%,ʻoiai he 10%, 15%, a 25% ka uku o nā kālā i loaʻa.
Eia kekahi, hiki iāʻoe ke hoʻohana i kēia kumukūʻai uku eʻike i ka nui o kaʻauhau āu e ho'ōla ai ma ka hoʻonuiʻana i kāu unuhi. ʻO ka meaʻauhau ma ka hōʻailonaʻauhau 28%, no ka laʻana, e hoʻopakele i 28 keneta no kaʻauhauʻauhau no kēlā me kēia kālā i hoʻolimalimaʻia ma kahi kālā hōʻemi hikiʻole ke hōʻemiʻia, e like me ka uku pili kālā a me ka aloha.
Eʻikeʻoe i nā pākēkī ka palena maʻamau me nāʻauhauʻokoʻa,ʻo ka ukuʻoi aku paha, hiki ke hoʻokuʻu i ka kālā i kahi kiʻekiʻe o kaʻauhau āpau a iʻole ka hoʻopauʻana i kaʻauhauʻauhau o kekahiʻano o nā unuhi.
Kumu: nā paʻiʻauhau āpau no ka makahiki 2015 i paʻiʻia e ka Service Revenue Internal in Revenue Procedure 2014-61 (pdf).
Nānā: No ka heluʻana i kāuʻauhau kālā maoli, eʻoluʻoluʻoe eʻike i nā papa hana helu auhau i nā makahiki 2015 no nā Form 1040 a me ka Pākē Lapaʻa o 2015 (ʻaʻole i loaʻa). Hoʻonohonohoʻia nā papa hana hoʻolālāʻauhau ma ka nūpepaʻo 2015 no ka hoʻolahaʻana 505, kaʻauhauʻauhauʻauhau a me ka manaʻo'ai'ē (ʻaʻole i loaʻa).