Ka 'auhau Auhau Loa Loa no nā mea hoʻolale kālā

by ʻo Joshua Kennon

Na kēia alakaʻi e hāʻawi iāʻoe i ka waiwai o kaʻike e pili ana i ka loaʻaʻana o kaʻauhau a me ka loaʻa kālā kālā kālā e like me:

ʻO ka uku pānaʻi kālā uku wā pōkole
Loaʻa ka loaʻaʻana o ka uku kālā ma ka wā lōʻihi
ʻO ka uku hōʻemi kālā uku kālā (e like me ke gula a me ke kālā)
ʻO ka loaʻaʻana o nā kālā pāʻani liʻiliʻi i nā kālā liʻiliʻi e like me ka helu 1202 mau mea
ʻO ka waiwai waiwai waiwai kālā ka uku

Pono e hāʻawi iāʻoe i nā mea hou aku no lailaʻaʻoleʻoe e hopohopo e nīnau i kāu kāki kālā aiʻole nīnau nīnau kūikawā i ka wā e hiki ai i ka manawa e kākau i kāu leka i ka IRS. He mea nui ia e kūkākūkā me kahi mea kālepaʻauhau kūpono a kūlana maikaʻi loa no ka mea he nui nā kumu e hiki ai ke hoʻokaʻawale i ka'eneke kālā kālā o kāu kālā. No ka laʻana, inā ua nui nā kālā i lilo iāʻoe i nā makahiki i hala aku nei, hiki iāʻoe ke loaʻa i ka mea iʻikeʻia he pohō kālā ma mua. ʻO ia keʻano e hiki ai iāʻoe ke kākau i nā waiwai waiwai kālā mai kēia makahiki e kū'ē i kēlā mau mea i hala kahiko.

01 Hoʻolimalima Loa Loa i ka Auhau Auhau

ʻO ka hapa kālāʻauhau uku pōkole e hoʻokumuʻia ana ma luna o kāu keleki kālā loaʻa (i kēia manawa he 35%) a pili i nā kumukūʻai, nā kāmeʻa, nā hui kālā, nā hoʻokele waiwai waiwai, a me nāʻoihana'ē aʻe i mālamaʻia no lalo o hoʻokahi makahiki . No ka laʻana,ʻo kahi mea i loko o ka waihona kālāʻauhau 35% i hana i kahi waiwai kālā $ 50,000 no ka wā pōkole e uku i nāʻauhau no $ 17,500 ($ 50,000 x 35% = $ 17,500 ke kālā loaʻa ma ka wā pōkole kālā).

Ke Kūkākūkā i waena o nā Auhau Tākole Loa Loa Loa a me ka PakuhiʻIkepili

ʻO ka loaʻaʻana o nāʻauhau kālā ma ka wā pōkole, hiki ke lawe i kahiʻai nui mai loko mai o kāu hoʻihoʻi kālā aʻo ia kekahi o nā kumu i manaʻoʻia ai nā mea waiwai e hoʻolālā i ka hoʻonuiʻana i ka hoʻonuiʻana i kā lākou mau waihona. ʻO nāʻoihana hana hoʻolālā waiwai e like me Tweedy, ua hāʻawiʻiaʻo Browne i nā hōʻike noiʻi e hōʻike ana e hiki iā ia ke hoʻonui i ka waiwai ma mua o ka mālamaʻana i nā uku waiwai wāwahi ma mua o ka hoʻonuiʻana i ka hoʻihoʻiʻana a pili i kaʻauhau piha ma kāu nā waiwai.

ʻO kaʻoiaʻiʻo,ʻaʻole e pili i nāʻauhau kālā uku pōkole i nāʻauhau i mālamaʻia i loko o nā helu kālā i'ōleloʻia e like me Roth IRA aiʻole 401 (k) . ʻO ia kekahi o nā hiʻohiʻona e hoʻolilo nei i kēia mauʻano o kāleka i mea hoʻonanea i nā mea waiwai kālā e makemake e aʻo i keʻano o ka hoʻolimalimaʻana i kahi kūʻai aiʻole kūʻai i kā lākou kālā kālā mua .

02 Loaʻa Loa Loa i nā Loaʻa Auhauʻo Long-Term Capital

Inā mālamaʻoe i kahi hoʻolimalima no nā makahikiʻoi aku i hoʻokahi makahiki, hiki iāʻoe ke kūpono i ka hoʻolimalima kālā loaʻa i ka wā lōʻihi. He mea maikaʻi kēia iāʻoe no ka waihoʻana i ke kālā hou i loko o kāuʻeke no ka mea i ukuʻia ka uku o ka ukuʻauhau kālā ma ka hoʻolālāʻana e like me nā nakinaki , nā'āpana , a me nā kālā likeʻole ma mua o ka nui o nā uku.

Loaʻa ka loaʻaʻana o kaʻauhauʻauhau kālā kiʻekiʻe:ʻO ka poʻeʻauhau ma nā pā kālāʻauhau 10% a me 15 e uku i ka 5% wale nō no nā waiwai i loaʻa mai i nā kālā kālā ma ka wā lōʻihi. No nā kālā i kūʻaiʻia ma waena o 2008 a 2010, e uku lākou i ka hapa pakeneka -ʻo ia kūpono, 0%,ʻaʻohe meaʻole.
Loaʻa i ka Auhau Laikini kiʻekiʻe:ʻO nāʻauhau kālā ma 28%, 33%, a me 35% mauʻauhau kālā e uku i 15% wale nō nā kālā nui kālā.

ʻO nā loli kūpono i ka Auhau Auhau Loa Loa Loa

Ua kāhea aku ka Pelekikena Pelekikena i ka loaʻaʻana o ka uku āpau i ka wā i hoʻomaha ai a pau. Inā eʻaeʻia kēia, e hoʻi ana nā kumukūʻai i kā lākou ma mua o ka makahiki 2003,ʻo ia he 20% ma nā waiwai waiwai āpau.

No ke aha eʻokoʻa ai ka Auhau Auhau Loa Loaʻa Loaʻa Loaʻa Loaʻa ma mua o ka Nānai Kūleʻa Loa Loa

ʻO ke kumu o kēia loaʻa kālā loaʻa ka hoʻolimalima kālā liʻiliʻi. Ke makemake nei ke aupuni oʻAmelika Huipūʻia e hoʻoikaika i ka hoʻohui waiwai lōʻihi i ka hoʻokele waiwai o ko kākou aupuni. ʻO kēia mālamaʻana i nā kālā kālā ma ka wā lōʻihi e pili ana i ka loaʻa kālāʻauhau kālā e loaʻa ai nā waiwai mai ka hoʻokomo kālā iʻoi aku ka maikaʻi ma mua o nā waiwai mai ka hana ikaika. ʻOiai he mea kūponoʻole ka ukuʻana o kahi pūnaewele maikaʻi heʻeled a me keʻokeʻo i ka uku haʻahaʻa ma luna o nā waiwai i loaʻa mai ma ka kūʻaiʻana i nā mahele o ke kālā ma mua o ka hoʻopili pinepineʻana,ʻo ke kumu ma hope aku,ʻo ke kālā e hoʻolimalimaʻia nei e ka mea kūʻai kālā. e hana ana, ma hope,ʻoi aku ka nui o nā hana no ka mea e hoʻohanaʻia e ka hui i kūkuluʻo ia no ka kūkuluʻana i nā hale hou, hoʻolimalima i nā kuhina hou, nā mea mana, nā luna, a me nā mīkini keʻena keʻena meli, e pena i nā paia, e hoʻokomo i nā laina hou laina hou, nā huahana, aʻoi aku. Ināʻoi aku ka nui o ka uku kālā no nā mea kūʻai lōʻihi o ka wā lōʻihi, e hiki paha iā lākou ke hoʻokaʻawale i nā kālā ma waho o ka'āina a mālama i nā'āina aloha. Uaʻikeʻia kēiaʻano "holo o ke kālā".

ʻO ka ukuʻauhau o ka uku kālā ma nā'āpana kālā

Inā hoʻokomoʻoe i nāʻoihana, ke gula, ke kālā, nā'āpana, nā peʻapeʻa, ka waina, nā puke, a iʻole paha i nā mea'ē aʻe e hiki ke kapa inoaʻia i ka'aha'ōlelo, a laila e pili iāʻoe ka lafoga. Uaʻoi aku kēia mau uku ma mua o kaʻauhau kālā kālā kūpono.

E like me kāu i aʻo ai i ka mālamaʻana i nā mea hōʻiliʻili,ʻo ka laweʻana i nā hōʻiliʻili e like me nā hue waina, nā peʻa liʻiliʻi, nā puke, nā'āpana, a me nā mea kahiko paha,ʻaʻole hiki keʻike waleʻia, hiki i nā'āina e like meʻAmelika Huipūʻia a me Pelekāne Nui e hoʻopaʻa i kēia mau waiwai nā palapala hoʻomaha hoʻomaha. No ka hapanui o nā mea kālā, akā, e hiki ana iā lākou ke hoʻokomo i nā'āpana kālā me kaʻole o ka pale o kahiʻauhauʻauhau. Kūʻai lākou i nā hanaʻoihanaʻoi aku , no ka mea paha, aʻo lākou a me ko lākou mau hoʻoilina e kūʻai aku iā ia i nā makahiki he nui ma hope mai, e hoʻonui ana i ka uku kālā kālā.

Pehea e loaʻa ai ka ukuʻauhau no nā hōʻiliʻili kālā i heluʻia? I kēia manawa,ʻauhauʻia nā puke kālā ma nā 'auhau kālāʻelua:

Nā Kiʻekiʻe Nui KaʻiʻAi Moku Kuhi Laa:ʻO nāʻauhau i mālamaʻia i lalo o hoʻokahi makahiki, e auhauʻia i nā kumukūʻai uku pilikino pilikino, e like me ka loaʻaʻana o kaʻauhau ma ke kālā a me nā palapala hoʻopaʻa.
Nā Lāki Kūpono Loaʻa Loaʻa Loaʻa Loaʻa : Kūlanaʻauhau i hoʻokahi makahiki a lōʻihi paha i ka 28%. No laila, ināʻoe i kūʻai i kahi Picasso no $ 100,000 i nā makahiki hebedoma i hala aku nei a kūʻai aku ia $ 20,000,000 i kēia mau lā, e ukuʻoe i $ 5,572,000 i nā uku waiwai kālā ($ 20,000,000 ke kūʻai kūʻai - $ 100,000 kūʻai kūʻai = $ 19,900,000 ka waiwai waiwai x 28% = $ 5,572,000 ka uku kālā uku kālā).

ʻO ke kālā a me ke kālā i hoʻoiliʻia he mauʻai

ʻO nā dālā gula a me nā kālā, e like me nā dālā gulaʻAmelika Eagle, nā dālā gula Maple Leaf o Kanada , a me nā kumukū kālā gula o South African Krugerrand , keʻauhauʻia nei ma ka helu kālā uku likeʻole he mau hōʻiliʻili. Loaʻa kēia i nā Gold ETF a me nā ETF. Hoʻokumu ka poʻe kālā kālā i ka hewa maoli i ka manaʻoʻana e hiki iā lākou ke uku i ka uku o kaʻauhau kālā i ukuʻia ma nā lāʻau a me nā kāmepa, i kekahi manawa e hoʻonāukiuki i nā lā o ka lā kālā.

04 Pili Loa Loaʻa i nā Pipi Small Section 1202

Hiki i nā mea hoʻolale kālā ke hoʻolimalima i kēlā me kēia manawa i nā uku kālā kūpono i loaʻa mai i nā kumukūʻai liʻiliʻi ma lalo o ka paukū 1202 o ka helu IRS. I ka manawa maʻamau, e auhauʻia nā poʻomanaʻo liʻiliʻi i 28% o nā uku. Loaʻa i ka nui o nā loaʻa kālā kālā mālama kālā e hiki iāʻoe ke hoʻohana i mea e kōkua ai iāʻoe e hoʻonui i ka waiwai .

Eia kahi pehea e hana ai:

Ka hoʻoneʻeʻiaʻana o 50% o nā kālā waiwai i loaʻa mai i kaʻauhau kālā kālā

ʻO nā'āpana o nā Hui C mau kūpono i kūpono ma lalo o ka Paukū 1202, i kūʻaiʻia e nā mea waihona waiwaiʻaʻole nā hui, i mālamaʻia he 5 mau makahiki aʻoi paha, hiki ke hoʻokuʻu i 50% o ka waiwai waiwai mai ka heluʻana i ka uku kālā kālā. I nā hua'ōlelo'ē aʻe, ināʻoe i uku i $ 100,000, e uku waleʻoe i nā kālā kālā ma ka 50%, aiʻole $ 50,000.
ʻO kēia hoʻokuʻuʻana i ka uku kālā kālā kālā pāʻani e kau palenaʻia i $ 10 miliona a 10 mau manawa ke kumu waiwai o kāu mau hapa. Inā kūʻaiʻoe i kāu kālā no $ 100,000 a ua hele i kahi $ 2,000,000, no ka laʻana, e loaʻa iāʻoe he 20x o kāu kālā waiwai,ʻoi aku i ka palena 10x.
Mai ka makahiki 2003 a hiki i ka makahiki 2011,ʻaʻohe palena kūpono o kēia pōmaikaʻi no ka loaʻaʻana o ka uku kālā ma ka wā lōʻihi i ka loaʻaʻana o nā kālā kālā he 15%.

ʻO nā uku kālā i hoʻokaʻawaleʻia ma ka paukū 1202 Kālepa Pāʻoihana

Hiki iāʻoe ke hoʻopanee i nā loaʻa āu i loaʻa mai i nā kumukūʻai liʻiliʻi ma lalo o kahi hoʻolako ma ka IRC Section 1045. Inā ua hoʻopaʻaʻoe i kāu mau kuleana no nā mahinaʻeono (6) a ke kūʻai neiʻoe,ʻaʻoleʻoe e uku i nā uku kālā kaʻauhau a hiki i kou wā e hoʻohana ai i ke kālā e kūʻai i nā kuleana o kekahiʻoihana liʻiliʻi'ē aʻe.

He aha nā'ōlelo e like me ke kālā i loaʻa i kahi kālā liʻiliʻi kūʻai kiʻi mahele 1202 ka uku?

Wahi a Kamupene Lawyer Kamakene , "Ua ho'ākākaʻia ka waiwai o nāʻoihanaʻoihana maikaʻi i ka Paukū 1202 e like me nā kumukūʻai ma kahiʻoihana kūpono i hoʻolakoʻia i ka meaʻauhau ma hope o ka lā 10 oʻAukake, 1993 ma ke kūʻaiʻana i ke kālā aiʻole i kekahi waiwai'ē aʻe (ʻaʻole me ke kālā) ʻO nāʻoihana kūpono kūpono he C Corporation i hoʻopiliʻia ka waiwai waiwai o kaʻahahui i nā manawa a pau maiʻAukake 10, 1993, a hiki i ka manawa o ka hāʻawiʻanaʻaʻoleʻoi aku ma mua o $ 50,000,000. nā hana liʻiliʻi liʻiliʻi i ka wā o ka manawa a pau o kaʻauhauʻauhau e hui ka hui i kekahi mau "ʻoihanaʻoihana."ʻAʻole i kūpono ka hoʻolaha a ka Hui i mea kūpono i ka'āpana kūʻai kūpono (inā paha ua hoʻopauʻia ke koho balota S) hiki i ka waiwai ke hoʻolimalimaʻia:ʻO ka mea nui, loaʻa ka waiwai mai nā huahana i hoʻopukaʻia i "nā pūnaewele holowai" e like me ka pilina a me nā hui S i kūpono ma lalo o ka Paukū 1 202. Akā,ʻo ka nui o ka mea i loaʻa ka palena i kaupalenaʻia i ka ukupanee e mālamaʻia ana e ka hoaʻai a iʻole paha ma ka lā i loaʻa ai ka waiwai. He mea nui kēia palena i kekahi mau waihona kālā i ka wā e holomua ai nā pono o nā hoa kūikawā i ka manawa. "

05 Ka waiwai o ka waiwai waiwai waiwai

ʻO ka waiwai waiwai waiwai o nāʻauhau kekahi mau hapa nui loa a me nāʻauhauʻauhau no nā mea waiwai a me nā mea hale, e lilo ana iā lākou i kumu kūpono e kūkulu ai i ka waiwai i ka wā lōʻihi a hiki i ka loaʻaʻana o ke kūʻokoʻa kālā . ʻO kēia mau hōʻai'ēʻauhau i kaʻike nuiʻia e ka nui o nā mea kālā.

ʻO ka waiwai waiwai waiwai waiwai nui no nā mea hale

Inā loaʻa iāʻoe kahi home, hiki iāʻoe ke hōʻole i $ 250,000 ma nā kālā nui kālā i loaʻa mai i kāu kālā kālā kālā. No nā kāne male, ua hoʻokuʻuʻia kēia helu i $ 500,000. ʻOiai, he $ 120,300 wale nō ka waiwai o kaʻupenaʻohana ma waena o ka home. Ponoʻoe e noho i loko o ka hale i ka liʻiliʻiʻelua makahiki e hiki ai iāʻoe.

Mahalo i ke Keʻena'Āina Lapaʻau o ka makahiki 1997,ʻo kēia hoʻoneʻeʻana i ka waiwai waiwai waiwai e loaʻa nāʻauhau no nā mea hale e pili ana i kēlā me kēia hale noho nui āu e kūʻai ai -ʻaʻole ia he hoʻokahi manawa o kaʻauhauʻauhau, e like me nā kānāwai kahiko . ʻO ia, hiki iāʻoe ke hoʻohana i kou waiwai mai ka kūʻaiʻana i kou hale noho nui e lilo i kekahiʻaoʻao āu e makemake ai aʻaʻoleʻoe e uku i kahi peni i ka IRS ma nā hihia he nui ināʻoe e hiki.

ʻO ka waiwai waiwai waiwai nui ma ka waiwai waiwai

Ke hoʻoiliʻoe i nā waiwai waiwai, e like me nā hale hoʻolimalima, nā hale noho, nā hale pule, nā keʻena, a me nā keʻena mālama hale,ʻo ka waiwai kālā kālā he 5% a 15% paha e like me kāu kālā loaʻa a me kouʻauhau'āina, ʻoiai e paʻa anaʻoe i ka waiwai no hoʻokahi makahiki aʻoi paha.

Hiki iāʻoe ke hoʻopaneʻe i kāu waiwai waiwai i kaʻauhau ma o ka hanaʻana i ka waiwai no ka hoʻoliloʻana i 1031 kālāʻole. Ke kūʻai akuʻoe i kāu waiwai, ināʻoe e ninini i ke kālā i kahi waiwai hoʻolālā likeʻole aʻoi aku paha ka nui, hiki iāʻoe ke hoʻolōʻihi i kēlā mau waiwai kālā kālā. Kahi Hoʻolauna: No ka nui o ka hōʻinoʻana i kāu waiwai, hiki iāʻoe keʻike he kumu uku haʻahaʻa kāu uku,ʻo ia hoʻi he nui nā waiwai nui i kūkuluʻia i loko o kāu mau wahi.