Ua hoʻololiʻia nā lula i ka 2018, e lilo ana i meaʻoi aku ka maʻalahi
Hāʻawi lākou i kahi hoʻoiho kālā e hiki iāʻoe ke lawe no kaʻaihue a me ka waiwai waiwai no ka ahi, ka pōpilikia, a heʻino kūlohelohe paha. ʻOiaʻiʻo, aia nā kānāwai. ʻO ka mea mua, ponoʻoe e hōʻeuʻeu e koi i kēia hoʻoihoʻana ma mua o ka hoʻohanaʻana i ka unuhiʻana no kāu hoʻonohonohoʻana.
Aia kekahi mau koi'ē aʻe.
ʻO nā halaʻole
ʻO ka hopena ka nele o ka waiwai, e like me ka poino a me ka luku, e puka mai ana ma muli o ka hopena. Pono eʻikeʻia ka hopena,ʻikeʻoleʻia, a me ka mea'ē aʻe. ʻO nā hanana e pili ana i kēia mau kumuhana:
- ʻO nā mea pōʻino
- ʻO ka hoʻohiolo pili i kaʻino
- Mālū
- Nā lā
- Nā wai
- Nā Hurricanes
- Nā moku moku
- Nā pōʻino
- Pāpā kū'ē
- Pākīpika
- ʻO Vandalism
- Pau ka lua pele
Ua lilo kēia i kahi kūlana nani loa o nā kūlana, akā ua hoʻololiʻia kēia me ka hoʻololi o ke Kaʻina Kū'ē a me nā Hana i ka mahinaʻo Dekemaba 2017. E hoʻomaka ana me ka makahikiʻauhau 2018 a me ka makahikiʻauhau 2025, hiki iāʻoe ke koi wale i nā maʻi e like me kēia inā hele lākou no ka hopena i hōʻikeʻia he pōʻino e ka PelekikenaʻAmelika. Akā, hiki iāʻoe ke koi i kēia mau poho ma kāu pane 2017-ʻo ka mea āu e waiho ai i ka mahinaʻoʻApelila 2018-me ka'ōleloʻoleʻana hoʻi o ka peresidena.
ʻO nā halaʻole i hikiʻole ke hoʻokuʻiʻia
ʻAʻole hiki ke hōʻemiʻia nā hala ma ka hopena o ka hopena a iʻole ka lukuʻiaʻana o ka waiwai ka hopena o:
- ʻO ka wāwahi kūlohelohe, e like me ka meaʻai a me ka glassware e waihoʻia ana aʻeha
- Nā pōʻino pili i ka pilikino, e like me ka pēpēʻana o kāu pēpē i kekahi mea waiwai
- Hanaʻo Arson ma ka inoa o ka meaʻauhau
- ʻO nā hōʻailona kūpono e hoʻolālā a hanaʻole paha a nā mea i hanaʻia e ka meaʻauhau
- Piʻi ka piʻi
ʻO ka pōʻino o ka holomua he meaʻino e hana maʻalahi i kahi manawa lōʻihi. ʻO nā pōʻino i hanaʻia e ka hōʻailona hōkū, ka maloʻo maloʻo, a me ka palaʻa palaho he mau hōʻailona likeʻole no ka pohō o ka paʻakikī. Pono ka hopena e hanaʻia ma kahi hanana, e like me kahi pōʻino kūlohelohe, aʻaʻole paha e hiki i kekahiʻano hōʻailona ke holo i mua mai 2018 a hiki i ka makahiki 2025 no ka mea,ʻaʻole paha e pili ana i ka rula e pono i ka PelekikenaʻAmelika e haʻi i ke kūlana he pōʻino.
Nā Lēkiʻonaʻaihue
Ua ho'ākāka ka IRS i kaʻaihue e like me "ka laweʻana a me ka weheʻana i ke kālā a me ka waiwai me ka manaʻo e hoʻonele i ka mea nona ia.ʻO ka laweʻana i ka waiwai ponoʻole ia ma ke kānāwai kūpono ma lalo o ke kānāwai o ka moku'āina kahi i hanaʻia ai a ua hanaʻia me ka hana hewa . "
Eia hou, hoʻomaka i ka 2018, ua pono ka hoʻokuʻuʻana i ka hopena o kahi hoʻolaha kūlana o ka'āpana pelekikena. Akā, hiki iāʻoe ke loaʻa ka pohoʻaihue ināʻoe i hanaʻia i kekahi o kēia mau mea i ka makahiki 2017:
- ʻO Blackmail
- ʻO Burglary
- ʻO kaʻaihue
- Paui
- Ka hopuhue no ka uku
- ʻO Larceny
- Kahikaha
ʻO kahi mea i kāhuaʻia a me kaʻaiʻole
ʻO nā pono i hala a nalowale paha,ʻaʻole ia he meaʻaihue aʻaʻole hoʻi i kaʻauhauʻauhau. Inā liloʻoe i waiwai no ka hopena, ka mea i manaʻoʻoleʻia, a me kahi hanana'ē aʻe, akā, e hiki paha i kāu pohō ke kūpono i ka pohō.
Hoʻomaka ka IRS i kēiaʻano o ka waiwai nalowale e hiki ai ke lilo i mea pohōʻole: "Ke pohoʻia nei ka puka o ka hale ma luna o kou lima, e uhaʻi i ke kau o ke kaula lou diamond a hāʻule ka diamond mai ke apo aʻaʻole i loaʻa. He meaʻino ka diamond. "
E hala ana ma kahi Waihona Waihona
Inā ua nalowale kāu kālā no ka mea ua liloʻole kāu kāleka i kuhiʻole,ʻo ka lilo paha o kāu pohō inā he pohō ka hopena a iʻole he pohō maoli. Hiki paha iāʻoe ke koi aku i kahi pohō waiwai inā kāu pūnaewele me kahi kāleka, nā mea mālama kālā a me nā hōʻai'ē, ka loina, a iʻole kekahiʻoihana kālā'ē aʻe i hoʻopaʻaʻia i ka maʻi.
Ināʻaʻole i hoʻolaleʻaleʻia kāu hoʻopiliʻana, loaʻa iāʻoe ka poho waiwai a me ka hōʻikeʻana aku i kahi o kāu hoʻihoʻiʻana. Ponoʻoe e noʻonoʻo i ka koiʻana iā ia, akā, he hōʻailona hukihukiʻole ia ma ka laina 28 o ka Hōʻawina A ma mua aʻe o ka laina 22.
Ke helu nei i ka unuhiʻiaʻana o ka nawaliwali
ʻO nā mea pohō a me nā lilohue i kaupalenaʻia i kahi $ 100 paepae no ka hopena o ka hopena a me ka pae he 10 pola o kāu kālā loaʻa. ʻAʻole lākou e hoʻokomo i kekahi waiwai i uhiʻia e ka 'inikua inā hoʻihoʻi hou ke kamupala waiwai iāʻoe no ka poho.
E'ōlelo kākou ua kaumahaʻo John iʻelua mau poho i ka makahiki i hala aku nei: uaʻaihueʻia kāna kamepiula launaʻole i hoʻopauʻia a ma hope iho ua hoʻohapuʻia kahi ōlaʻi i kona hale. Hoʻopiliʻia kēlā me kēia hui i kahi palena palena he $ 100. Inā hoʻohanaʻia kāna mea lakaʻaihue i $ 1,500, pono e loaʻa $ 1,400 iā mākou ma hope o ka hāʻawiʻana i $ 100 no ka paepae make.
Pēlā nō ia e pili ana i ka pōʻino i kona home. Ua hoʻemiʻia ka nui o nā poho a me nā lilohue o John i 10% o kāna kālā loaʻa ma hope o ka hui pūʻana. E'ōlelo kākou, ua hoʻemiʻia ka waiwai waiwai e ka $ 10,000 a he $ 30,000 ka nui o ka loaʻa kālā o John. E like ana kēia mau helu:
- Ka Hanana 1: Pūnaewele Stolen ($ 1,500 - $ 100) = $ 1,400
- ʻO ka hanana 2 Hale iʻehaʻia ($ 10,000 - $ 100) = $ 9,900
- Ka nui o nā hapa ($ 1,400 + $ 9,900) = $ 11,300
- 10'Āneke AGI Keʻena ($ 30,000 AGI x 10 pakeneka) = $ 3,000
- ʻO nā haʻemoe hiki ke loaʻa ($ 11,300 - $ 3,000) = $ 8,300
Pehea e koi ai i nā halaʻole
ʻO nā mea pohō a me nā meaʻaihueʻaihue i hōʻike muaʻia a heluʻia ma ka Form 4684, ka maʻi a me kaʻaihueʻana. Hiki iāʻoe ke hoʻokomo i ka helu hopena ma ka Hōʻawina A ma ka heluʻana i kēia a me nā hoʻololi'ē aʻe a pau, a laila e hoʻololi i ka helu mai ka Hōʻaia A a hiki i ka laina 40 o ka Puka 1040.