Nā LoaʻaʻAna'ē aʻe: Pepa 1040 Line 21

Nā mea e pono ai kāu e'ōlelo ai ma ka laina 21 o kāu 1040

"ʻO nā mea kālā'ē aʻe" e like me kekahi mea e makemake nui ai mākou e loaʻa nā kahawai kālā'ē aʻe i loko o ko mākou mau hale e hana e like me ko mākou manaʻo. Ma kaʻauhau,ʻaʻole i mamao loa kēia. ʻO nā kālā'ē aʻe heʻoiaʻiʻo he kālā "hoʻonui". He kāpena catchall no nā kumuwaiwai kālā i kūponoʻole ma kahi'ē aʻe ma ke kālepa 1040 e uku i ka uku, ka uku hana pilikino, a iʻole nā ​​hana kālā.

E noʻonoʻo i ka uku a hoʻokahi i hanaʻia iāʻoe no kekahi kumu a iʻole kekahi mea e hikiʻole ke'ōlelo pinepineʻia i nā manawa he nui i ka makahikiʻauhau, inā no.

Ua hōʻikeʻia kēia kālā ma ka laina 21 o ka Form 1040-aʻo ia,ʻo ia kaʻauhau.

Nā Hiʻona o Nā Loaʻaʻokoʻa

Inā loaʻa iāʻoe ke kālā a me nā ukana i hoʻokomoʻoleʻia ma kahi W-2 a iʻole 1099s, pono paha e hōʻike e like me "nā kālā'ē aʻe." ʻO ke kākoʻo o ke keiki,ʻo ka hāʻawiʻana i nā'āpana'āinaʻo Roth IRA , nā makana, a me nā hoʻoilina. ʻO ka hānai keiki he mea hoʻokaʻawaleʻole i kaʻauhau-ʻaʻole hiki ke unuhiʻia i ka makua e uku ana iā ia aʻaʻole hoʻi e paneʻia e ka makua e loaʻa ana iā ia. ʻAʻole nui nā'āpana hoʻolimalima hoʻolimalima. Hiki keʻauhauʻia nā makana, akā, kūpono ka mea hāʻawi i ka hapanui o nā hihia,ʻaʻole ka mea nāna i loaʻa, aʻaʻohe aupuni aupuni e hāʻawi i kaʻauhau'āina.

ʻAʻoleʻoe e hōʻike i ka loaʻa o ke kālā pilikino e like me nā kālā'ē aʻe, ināʻaʻoleʻoe e loaʻa i kahi 1099-MISC no nā uku āu i loaʻa ai. Ua hōʻikeʻia kēia mau kālā ma ka Hōʻike C, Loaʻa a Loaʻa paha Mai Ka Pākēkino, ināʻoe he kuʻuna kūʻokoʻa a hoʻokahi mea kuleana.

ʻO kekahi mau kumuhana kālā e hiki iāʻoe ke hōʻike e like me nā kālā'ē aʻe:

• Ua loaʻa nā kālā i nā malihini
• Ka waiwai i loaʻa mai nā hana koʻikoʻi
• ʻO kālepa Barter. E hoʻohana i ka waiwai o nā waiwai a iʻole nā ​​lawelawe i hoʻololiʻia.
• ʻO nā makana e like me nā loli lottery
• Nānāʻia nā aie. Loaʻa iāʻoe ke Pepa 1099-C no kēia mau kālā, akā,ʻaʻole lākou e hōʻikeʻia he kālā'ē aʻe
• Māhele i nā kulekele inikua inā lākou iʻoi aku i nā uku i ukuʻia

• ʻO ka loaʻa o ka hōʻailona
• Ua hōʻike hewaʻoe i nā hualoaʻa o ka unuhiʻana i nā palapalaʻauhauʻauhau i hala
• Ka lanakila lanakila
• Uku uku uku
• ʻO nā'āpana manawa kūʻokoʻaʻo Alaska. Hiki ke hōʻikeʻia kēia mau mea ma ka Pepa 1099-MISC, akā,ʻaʻole pono e hoʻonuiʻia ka kālā ma ka Hōʻike C no ka mea,ʻaʻole ia he uku kālā pilikino. E komo ma kahi kālā'ē aʻe, a ma muli paha o ka ukuʻole o ka hanaʻole.
• ʻO ka Reimbursements no ka unuhi muaʻana i nā lilo. Eʻike i ka Publication IRS 525 ,ʻaoʻao 19, "Hōʻaikaʻi"
• ʻO nā'āpanaʻauhau o nā uku hoʻolimalimaʻino
• Ka maheleʻana mai kahi waihona mālama kālā hoʻonaʻauaoʻo Coverdell (ESA) aiʻole ka papahana hoʻonaʻauao kūikawā (QTP).

Pehea e hōʻike ai i kekahi kālā'ē aʻe

Loaʻa nā kālā'ē aʻe ma ka laina 21 o kāu palapala kāleka 1040. Pono ka IRS e koho i ka "ʻano a me ka nui" maʻaneʻi a komo i ka hōʻuluʻulu. Inā ua ukuʻiaʻoe he $ 40 no ka lawelaweʻana i ka jure, e komo i ka $ 40 a me ka "jury duty." Inā he nui nā kumuhana o nā kālā'ē aʻe i ka manawa o ka makahiki, e hoʻokomo i ka hōʻuluʻulu a hoʻohui i kahi'ōlelo i kāu paneʻauhau eʻike i nā kumu waiwai ua kōkua i kēlā nui.

ʻAʻole hiki iāʻoe ke hōʻike i nā "kālā'ē aʻe" ma nā Forms 1040EZ a 1040A paha. Inā loaʻa iāʻoe ke kālā mai kekahi o kēia mau kumu, ponoʻoe e leka i ka lōʻihi 1010 e hiki ai iāʻoe ke hōʻike i kēia.

NĀ MEA: Hoʻololi hou nā kānāwaiʻauhau, a ponoʻoe e kūkākūkā me kekahi poʻe kaulikeʻauhau no ka'ōlelo aʻo lōʻihi. ʻAʻole i manaʻoʻia kaʻike i loko o kēiaʻatikala e like me ka'ōleloʻauhau aʻaʻohe mea pani no ka'ōlelo aʻo.