ʻO nā Winnings he meaʻauhau, a hiki ke hoʻokuʻuʻia nā mea i hala
- ʻO ka uku mai nā poʻe a me nā pā
- ʻO nā kālā mai nā loiloi, nā kīʻaha, a me nā'ōpala
- ʻO ka uku mai nā makana, nā makana, a me nā hoʻouka.
ʻO ka nui o ka uku kālā'ai'ē, ke emiʻole ka uku o ka bet lanakila, e komo i ka hoʻihoʻiʻauhau. "ʻO ka nui o ke kālā mai kahi lanakila a lanakila paha,ʻo ka nui loa o nā winnings emi iho ka uku o ka hoʻokauʻana i ka bet a lanakila paha," i kā Robert McKenzie hōʻike i kāna'enekala hohonu ma ka "Gamal and Taxes." ʻO ka uku o ka naloʻana i nā bets e hōʻikeʻia ana ma nā wahi'ē aʻe ma kaʻauhauʻauhau e like me nā lilo o ka pāʻani.
Kahi e hōʻike ai i ka uku kālā
ʻO nā mea pāʻani pāʻani pāʻani e hōʻike i nā kālā pāʻani kālā e like me nā kālā'ē aʻe ma ka Pepa 1040 , Line 21.
Nā Hoʻolimalima Hana
ʻO nā kumukūʻai o nā pā, nā huakaʻi, nā pepa hōʻoniʻoni a me nā lilo o ka pāʻani likeʻole e laweʻia e like me ka unuhi hapa nui o ka Schedule A. Eia naʻe, "eʻae waleʻia nā lilo mai ka piliʻana i nā hana hoʻoiliʻana i nā mea i loaʻa mai i ia mau hana." (Ka paukū'āpanaʻo Section 165 (d), e nānā i ka pauku o ka'Āpana o ka'Āpana'Āpana 1.165-10.) Ua hōʻikeʻia nā pohō kaomiʻana ma ka Hōʻike A me nā hopena'ē aʻeʻaʻole i kaupalenaʻia i ka 2% o ka paepae kālā loaʻa. I ka Makahiki 2014 Hōʻike A, aia kēia ma Line 28.
Nā hoahana hula
"ʻO ka mea pāʻani e manaʻoʻia e hoʻokomo i kaʻoihana pili kālā i ka wā e hoʻopili aiʻo ia i ka manawa piha no ka loaʻaʻana o ka noho olaʻana aʻaʻole hoʻi ma keʻano pilikino wale nō," wahi a ka JK Lasser o kāu kālāʻauhau .
Hoʻopiʻi nā mea pāʻani limahana kālā i kā lākou kālā kālā kālā a me nā hoʻolālā pili i ka Hōʻike C ma keʻano he kālā pilikino. ʻO ka hoʻolālā Netio C ka ukuʻia i kaʻauhau kālā kālepa a me kaʻauhau hana kanaka , a pēlā pū me kaʻauhau kālā kālā.
Ka mālama kope no nā hana pilina
Ke manaʻo nei ka IRS i nā mea pāʻani e mālama i nā moʻolelo o kā lākou pili a me nā lanakila:
"Ponoʻoe e mālama pono i ka moʻolelo maʻamau a iʻole ka moʻolelo likeʻole no kāu mau poho a me kou lanakila."Hōʻoiaʻiʻo o nā winnings a me nā poho E hōʻoia i kāu mau lanakila a me nā poho ma o ka Puka W-2G, kekahi Winnings Loaʻa, Pepa 5754,'Ōlelo a ke kanaka (s) e loaʻa ana i nā Winnings Paʻa. , hoʻokaʻawale i nā tiketi, hoʻopiʻi i nā loiloi, hoʻololi i nā hōkeo, nā palapala hōʻai'ē, nā hōkemo kālā, a me nā'ōlelo o nā hōʻemi lanakila a iʻole nā uku uku i hāʻawiʻia iāʻoe e ka hale pāʻani pāʻani.
- "ʻO ka lā a me keʻano o kāu uku kiko'ī aʻoihana kūʻai paha.
- "ʻO ka inoa a me kahi helu a kahi paha o ka hale kaʻa kaʻa.
- "Nā inoa o nā kānaka'ē aʻe e noho pū ana meʻoe ma ka hale kaʻa pāʻani.
- "Ka nui i loaʻa iāʻoe a nalowale paha.
"No nā hana pilikino pili pono, hiki iāʻoe ke hoʻohana i nā mea i hope e kākoʻo i kāu mau lanakila a me nā haʻuna ....
"Keno. Na kope o nā tickets keno āu i kūʻai ai i'āponoʻia e ka hale pāʻani pila, nā kope o kāu mau moʻolelo moʻomeleka casino, a me nā kope o kāu casino e nānā i nā waihona kālā.
"Nā mīkini Slot. He moʻolelo o ka helu mīkini a me nā mea lanakila a pau ma ka lā a me ka manawa i hoʻokaniʻia ai ka mīkini.
"Nā pāʻani papa (iwakāluakūmākahi, pōkō, poker, baccarat, roulette, wheel wheel, etc.). Ka helu o ka pākaukau āu e pāʻani nei. lua aiʻole ma ka hale hoʻolimalima.
"Bingo. He moʻolelo o ka helu o nā pāʻani hoʻokani, ka uku o nā tiketi i kūʻaiʻia, a me nā kālā i loaʻa ma ka loaʻaʻana o nā tiketi.
"Ke holo (lio, pale,'īlio, a me nā mea'ē aʻe). He moʻolelo o nā hui, nā wala, nā kālā i hōʻiliʻiliʻia ma ka loaʻaʻana o nā tiketi, a me nā lilo i lilo ma ka liloʻana i nā tiketi.
"Lotteries, he moʻolelo o ka kūʻaiʻana i ka tiketi, nā lā, nā lanakila, a me nā lilo.
(mai ka Paipala 529, Nā Deductions Miscellaneous, IRS.gov)
Kaohiʻana i nā Winnings Paʻama
Hiki ke mālamaʻia ka winncing pili kālā no kaʻauhau kālā kālā kālepa i ka 25% ma nāʻano e like me kēia. No nā winnings pāʻani kahi i loaʻa ai i ka $ 5,000 ka nui o nā winnings e emi iho nei i nāʻoihana i loaʻa i ka winner.
- Nānā
- Kahewaiwai wai
- Lotteries
- ʻO nāʻoihana pili kālā'ē aʻe inā he 300 mau manawa i loaʻa ka uku i ka winningings. (Mai nā Instructions no ka Pepa W-2G)
Hoʻokaʻaʻike ka casino i ka nui o nā lanakila lanakila a me nāʻauhau i kāohiʻia ma ka Puka W-2G, i hāʻawiʻia i ka mea lanakila a me ka IRS.
Ma waho aʻe o ka hoʻopukaʻana i kahi W-2G i ka wā e koiʻia ai kaʻaeʻana, e hāʻawi pū ka casinos i kahi Puka W-2G i ka wā e ponoʻole ai ke kāohiʻana, no keʻano o nā winnings:
- $ 1,200 aʻoi aʻe paha i nā lanakila mai nā mīkini māhele a iʻole bingo
- $ 1,500 aʻoi aʻe paha i nā lanakila ma nā pāʻani keno
- $ 5,000 aʻoi aʻe paha ma nā lanakila mai nā hoʻokani poker. (Mai nā Instructions no ka Pepa W-2G)
Kaʻana likeʻana i nā Winnings Loaʻa
Ināʻelua aʻoi aku paha nā kānaka e puʻunaue i ka hoʻokūkū pāʻani, pono e hoʻopiha i ka pepa 5754 [pdf]. E puʻunaue ka kasino i ka lanakila ma waena o nā mea pāʻani a e hōʻike i nā inoa lanakila ma ka Form W-2G i ka IRS ma lalo o nā inoa o kēlā me kēia o nā mea lanakila.
Nā mea kuhikuhi
- ʻO ka māheleʻo Section Code 165 parakalamu (d) e pili ana i nā lilo pili kālā. Hoʻopuka hou nā'atike o ka'Āpana W aiwai o ka'Āpana 1.165-10 i ka pohō kālā pili kālā.
- ʻO ka Mokuna 11 o kā JK Lasser , e kūkākūkā ana i nā makana a me nā hōʻailona, ka loli a me nā lanakila lanakila, a me ka hōʻailona pili waiwai a me nā lilo. Ke kūkākūkā nei hoʻi kēia mokuna i nā rula kūikawā no nā mea pāʻani pāʻani kumuhana.
- ʻO ka wehewehe 17, mokuna 12, e kūkākūkā ana i nā loiloi a me nā kāʻei, W2-G e hōʻike nei, a me ka hōʻikeʻana i nā hoʻokūkū pāʻani a me ka mālama pono.
- Ka Poʻahi Kauwai 419, Loaʻa Loaa a me nā Haʻawina.
- ʻO ka hoʻolahaʻana 525, kaʻauhauʻauhau a me nā kālā kūponoʻole, e kūkākūkā ana i nā lanakila lanakila ma ka mahele o nā kālā'ē aʻe.
- Hoʻolaha 529, Nā Lawe Hoʻokaʻawale Miscellaneous, e kūkākūkā ana i nā unuhiʻana ma muli o ka 2% palena e pili ana i nā lilo pili kālā.
- Nā Instructions no ka Pepa W-2G a me ka Pepa 5754, e kūkākūkā ana i nā rula no ka kāohiʻana i nā hōʻailona pili kālā a no ka hāʻawiʻana i ka palapala W-2G.
- Hoʻolahaʻia ka 505, kaʻauhauʻauhau a me ka manaʻo i hoʻolālāʻia e pili ana i nā rula no ke kāohiʻana i keʻano ākea a he paukū kahi e kūkākūkā nei i nā lanakila pili kālā pāʻani.
- Nā Instructions no ka Pepa 1040 no ka laina 21.
- "'Elepa a me'Ai'ē" na Robert McKenzie.
- "Ka Hōʻikeʻana i nā Winnings Paʻa" na Kay Bell.