HR 1, oo loo yaqaan Xeerka Dhimista Canshuuraha iyo Shaqooyinka, oo labada aqal ee Kongareesku ay ansixiyeen Diseembar 20 laga bilaabo 2018 ayaa si weyn u beddeli doona canshuurta shakhsiyaadka laga bilaabo sannad-sannadeedka canshuurta 2018. Waxaan soo bandhignay farqiga u dhexeeya sharciga hadda jira iyo warbixinta shirka. Shaxdani waxay isbarbar dhigaysaa isbeddellada ugu badan ee ay sameeyeen "Xeerka Dhimista Canshuurta iyo Shaqooyinka ee 2017" sharciga canshuuraha sida uu ahaa sanadkii 2017 ee shakhsiyaadka iyo ganacsiyada yaryar.
Warbixinta Gaarka ah ee Dib u Habaynta Cashuuraha
Jimcihii, Diseembar 15, 2017, Shirarka Aqalka iyo Guurtida ayaa saxiixay sharciga canshuuraha ee la isku daray ee lagu xallinayo labada nooc ee "Canshuurta dhimista iyo Sharciga Shaqooyinka ee 2017". Codadka sharcigan kama dambaysta ah ayaa laga filayaa Aqalka iyo Guurtida toddobaadkan. Waxaan soo bandhignay faraqa u dhexeeya sharciga hadda jira iyo warbixinta shirka.
XEERKA CASHUURAHA IYO SHAQADA 2017
Jadwalkani wuxuu isbarbar dhigayaa isbeddelada ugu badan ee ay sameeyeen "Canshuurta dhimista iyo Sharciga Shaqooyinka ee 2017" iyo sharciga canshuurta sidii uu ahaa intii lagu jiray 2017 shaqsiyaadka iyo ganacsiyada yaryar.
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2017 |
CANSHUURTA JIRTA & XEERKA SHAQADA (2018) |
| Ka dhaafitaannada | |
| $4,050 | Laalista ilaa 2025 (si wax ku ool ah ayaa loo tirtiray) |
| Jarida caadiga ah | |
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Hal: $6,350 Madaxa qoyska: $9,350 Wadarta xaraynta guurka: $12,700 Add'l Waayeel & Indhoole Isku-dhafka & Xaaskiisa ka badbaaday: $ 1,250 Kuwa kale: $1,550 |
Hal: $12,000 Madaxa qoyska: $18,000 Wadarta xaraynta guurka: $ 24,000 Add'l Waayeel & Indhoole Isku-dhafka & Xaaskiisa ka badbaaday: $ 1,300 Kuwa kale: $1,600 |
| Wax-ka-jaryada Shayga | |
| Caafimaadka - La oggol yahay in ka badan 10% ee AGI | La hayo 2017 iyo 2018 oo leh heerka AGI ee 7.5% iyadoon loo eegin da'da. Heerku wuxuu kor u kacaa 10% kadib 2018. 7.5% xadka sidoo kale wuxuu khuseeyaa ujeedooyinka AMT ee '17 iyo '18. |
| Cashuurta -Canshuuraha guryaha, iyo canshuuraha dakhliga gobolka iyo deegaanka waa wax laga jari karo. Cashuur-bixiyeyaashu waxay dooran karaan inay ka jaraan canshuurta iibka beddelka canshuurta dakhliga gobolka. | Ka jarista cashuuraha waa la hayaa laakiin waxay ku kacaysaa $10,000 sanadka. Canshuuraha hantida maguurtada ah ee ajnabiga ah lagama yaabo in lagu daro. Sharcigu waxa uu mamnuucayaa sheegashada 2017 wax ka jaris ah oo ku saabsan bixinta cashuurta dakhliga ka hor 2018 ama sanadka kale ee la cashuurayo mustaqbalka si looga fogaado xaddidaadda dollarka ee lagu dabaqi karo sanadaha la cashuurayo ee bilaabmaya 2017 ka dib. |
| Dulsaarka Amaahda Guriga -Oggolow dulsaarka $1M ee deynta iibsiga guriga hoose iyo kan labaad iyo dulsaarka $100K ee deynta sinnaanta guriga. | Oggolow dulsaarka $750K ee deynta iibsiga ee guriga hoose iyo sare. Awoowayaashu waxay dulsaaran yihiin ilaa $1M oo ah deynta la wareegida ka hor 12/15/2017. Waxay tirtirtaa dhimista deynta sinaanta guriga. |
| Tabarucaad sadaqo – Oggolow tabarucaadka samafalka guud ahaan aan ka badnayn 50% AGI-ga cashuur bixiyaha. | Wuxuu sii wadaa inuu oggolaado tabarucaadka samafalka wuxuuna kordhiyaa 50% ee AGI ilaa 60%. Mamnuucday wax-ka-dhimista samafal ee lacagaha lagu beddelayo xuquuqda fadhiga ciyaaraha fudud ee kulliyadda. Sidoo kale waxay burinaysaa xaqiiqooyin gaar ah oo ka reeban. |
| Khasaaraha Khamaarka - Oggolow in laga jaro khasaaraha khamaarka aan ka badnayn dakhliga khamaarka. | Sii wad in ay ogolaato in laga jaro khasaaraha khamaarka in aanay dhaafin dakhliga khamaarka. Wuxuu caddeeyaa in "khasaaraha khamaarka" ay ku jiraan wax ka jaris kasta haddii kale la ogol yahay in la sii wado wax kala iibsiga wagering kasta. |
| Khasaare Shaqsiyeed & Khasaaraha Xatooyada – Khasaaraha khasaaraha iyo xatooyada waxa loo ogol yahay ilaa inta khasaaruhu ka badan yahay $100 iyo wadarta dhammaan khasaarihii sannadka oo dhaaftay 10% AGI-ga cashuur bixiyaha.. | Laalista khasaaraha shakhsi ahaaneed illaa 2025, marka laga reebo khasaaraha khasaaraha ee loo aanaynayo musiibo uu ku dhawaaqay Madaxweynuhu sida hoos timaada Sec 401 ee Robert T Stafford Musiibada Musiibada iyo Sharciga Gargaarka Degdegga ah. |
| Tier 2 Kaladuwan - Waxa ku jira dhimista kharashyada ganacsiga shaqaalaha, khidmadaha diyaarinta cashuuraha, kharashyada maalgashiga iyo khasaaraha khasaaraha qaarkood. | Laalista dhammaan heerka 2 (kuwa ku xiran 2% ee xadka AGI) dhimis qeexan ilaa 2025. |
| Marxaladda ka baxday Wax-ka-jaryada Shayga -Wax-ka-jaryada wax-ka-jaridda ah ayaa laga saaray cashuur-bixiyeyaasha dakhliga sareeyo. | Ka bixitaanku waa la hakiyay ilaa 2025. |
| Kor-The-Lan-ka-goynta | |
| Dhimista Macalimiinta – La oggolaaday ilaa $250 (tusmayn) agabka fasalka iyo koorsooyinka horumarinta xirfadda. | Way sii socotaa oggolaanshaha ka-jaristan. |
| Dhaqdhaqaaqa ka jarista & Lacag celinta -Waxay ogolaataa in laga jaro kharashyada guuritaanka shaqada la xidhiidha halka safarka uu ka fog yahay 50 mayl shakhsiguna uu shaqaynayo wakhti go'an. Kharashka guuritaanka ee u qalma dib u bixinta waa laga saaray dakhliga guud ee shaqaalaha. | Ka jarista waa la hakiyay illaa 2025 marka laga reebo beddelka saldhiga. Loo-shaqeeyaha (marka laga reebo milatariga) magdhowga waxaa lagu dari doonaa mushaharka la canshuuri karo. |
| Alimony - Waxay u ogolaataa bixiyaha masruufka in uu dalbado lacag-goynta sare ee khadka ee lacag-bixinno u qalma; qaataha ayaa ka warbixiya dakhliga. | Heshiisyada furriinka ee la galay wixii ka dambeeya Diseembar 31, 2018 ama heshiisyada jira ee wax laga beddelay taariikhdaas ka dib oo si gaar ah ugu daray wax ka beddelka wax ka beddelka, gunnada hadda ka dib kama go'i doono bixiyaha mana noqon doonto dakhli qaataha. |
| Fanaaniinta Bandhiga Kharashyada - Shaqaale haysta AGI $ 16,000 ama ka yar oo hela $200 ama ka badan mid kasta oo ka mid ah laba ama in ka badan loo-shaqeeyayaasha goobta fanka waxay ka jari karaan kharashaadkooda fanka ee ka sarreeya 10% AGI sida jarista sare ee khadka. | Lasii Haayo - Sharciga Aqalka ayaa baabi'in lahaa dhimistan laakiin heshiiska shirku waxa uu sii ahaanayaa qaabka uu hadda yahay. |
| Kharashaadka Masuuliyiinta Dawladda - Masuulka lagu bixiyo khidmad ahaan shaqaale dawladeed ama dawlad hoose oo bixiya ama bixiya kharashyo la xidhiidha shaqadaas wuxuu codsan karaa kharashyada dhimista xisaabinta AGI. | Lasii Haayo - Sharciga Aqalka ayaa baabi'in lahaa dhimistan laakiin heshiiska shirku waxa uu sii ahaanayaa qaabka uu hadda yahay. |
| Faa'iidooyinka Farqiga Shaqaalaha | |
| Baaskiilka Socdaalkiisa - Oggolow soo celinta $20 bishii sida magdhow canshuur la'aan ah | Hakin ilaa 2025 |
| Guriyeynta Loo-shaqeeyaha - Oggolow ka saarida dakhliga ee kharashka guryeynta ee la siiyay shaqaale si ay ugu habboonaato loo shaqeeyaha | La Hayn karo – Xeerka Aqalka waxa uu xaddidi lahaa qaddarka laga saarayo, laakiin heshiiska shirku waxa uu hayaa ka-reebista qaabka uu hadda yahay. |
| Kaalmada Daryeelka Ku-tiirsanaanta - Waxay ogolaataa ka saarida dakhliga guud ee ilaa $5,000 sanadkii ee loo shaqeeyaha la bixiyo kaalmada daryeelka ku tiirsan. | La Hayn – Xeerka Aqalka waxa uu burin lahaa qaddarka laga saaray, laakiin heshiiska shirku waxa uu hayaa ka-reebista qaabka uu hadda yahay. |
| Caawinta korsashada - Shaqaaluhu wuxuu ka saari karaa ugu badnaan $13,570 (2017) kharashyada korsashada ee u qalma ee uu bixiyo ama uu soo celiyo loo shaqeeyaha. Ka-saarista waxa laga saaray cashuur bixiyayaasha dakhligoodu sarreeyo. | Lasii hayo - Sharciga Aqalka ayaa baabi'in lahaa ka-saarista, laakiin heshiiska shirku wuxuu sii hayaa ka-reebista qaabka uu hadda yahay. |
| Qiimaha Canshuurta | |
| Waxa jira todoba cashuurood: 10, 15, 25, 28, 33, 35 iyo 39.6%. | Waxa sii jiri doona todobo gunnood oo cashuureed laakiin waxay ku kala duwan yihiin heerar iyo heerar kala duwan. Heerarka waa: 10, 12, 22, 24, 32, 35 iyo 37% |
| Aqoonsiga Saamiyada la iibiyay | |
| Sida uu dhigayo sharciga hadda cashuur bixiyaha ku tuuray qayb ka mid ah saamiyadiisa shirkad lagu helay wakhtiyo kala duwan ama qiimo kala duwan ayaa loo ogol yahay inuu doorto saamiyada loo arko in la iibinayo haddii si ku filan loo aqoonsaday. | Nooca Senate-ka ee biilku wuxuu u baahnaan lahaa iyadoo la adeegsanayo habka ugu horreeya ee ugu horreeya (FIFO) ee xulashada ee saamiyada la iibiyay. Si kastaba ha ahaatee, biilka kama dambaysta ah kuma jiraan shuruudahaas. |
| Amaahda Canshuurta Ilmaha | |
| Waxay u ogolaataa dhibco dhan $1,000 ilmo kasta oo u qalma oo da'diisu ka yar tahay 17. Deynta waxa la dhimay $50 $1,000 kasta cashuur bixiyaha wax ka beddelka dakhliga guud waxa uu ka badan yahay $75K ee cashuur bixiyayaasha keligood ah, $110K cashuur bixiyayaasha xaasaska ah oo wada xareeya iyo $55k cashuur bixiyayaasha xaaska ah ee xaraynaya goonida . Cashuur bixiyayaasha waxay xaq u leeyihiin credit la soo celin karo oo u dhiganta 15% dakhliga la kasbaday oo ka badan $3,000. Waxa kale oo jirta xisaabin gaar ah oo dib loo soo celin karo marka ay jiraan 3 carruur ah ama ka badan oo u qalma. | Waxay haysaa shuruudaha "ka yar da'da 17" waxayna kordhisaa dhibcaha canshuurta ilmaha ilaa $2,000, iyada oo ilaa $1,400 dib loo soo celinayo ilmo kasta oo u qalma. Heerarka deynta ayaa ka baxay canshuur bixiyeyaasha AGI in ka badan $200,000 ($ 400,000 haddii la isqabto). Heerarka loo maro sicir-bararka. Ilmuhu waa inuu haystaa Lambarka Sooshal Sakuuritiga oo sax ah kaas oo la soo saaray ka hor taariikhda kama dambaysta ah ee soo celinta si uu ugu qalmo creditkan. |
| Dhibcaha Ku-tiirsanaanta Aan Ilmaha ahayn | |
| Ma jiro bixintaas | Oggolow $500 credit aan la soo celin karin ee kuwa aan ilmaha ku tiirsanayn. Isla xeerka ka bixida sida Child Tax Credit. |
| Beddelka Canshuurta Ugu Yar (AMT) | |
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Shaqsiyaadka - 2017 qaddarka ka-dhaafitaanku waa $84,500 cashuur bixiyayaasha isqabta ee wada fayl garaynaya, $42,250 fayl garaysi gaar ah, iyo $54,300 qofka keligiis ah iyo madaxa qoyska. Heerarka marxaladda ka-dhaafitaanka waa: $160,900 cashuur bixiyayaasha isqabta ee wada xaraynta wada, $80,450 xaaska xeraynta goonida ah, iyo $120,700 kali iyo madaxa qoyska. |
La hayo, laakiin qaddarka ka-dhaafitaanka ayaa lagu kordhiyey: $109,400 cashuur bixiyayaasha isqabta ee wada xaraynta wada, $54,700 xaaska xeraynta goonida ah, iyo $70,300 kali iyo madaxa qoyska. Heerarka ka-dhaafitaanka ayaa la kordhiyey ilaa: $1 Milyan oo cashuur bixiyeyaasha xaaska ah ee si wadajir ah u xaraynaya iyo $500k kuwa kale. |
| Corporate | La tirtiray |
| Qodobbada Waxbarashada | |
| Lacagta Fursadaha Ameerikaanka (AOTC) -AOTC waxay bixisaa cashuur dhimis waxbarashada dugsiga sare ka dib oo dhan ilaa $2,500 sanadkii, ardaygii ilaa afar sano. 40% deynta waa la soo celin karaa. Dhibcaha ayaa leh heer ka-baxsan oo ah $160K faylalka MFJ (wax credit ah looma oggola MFS) iyo $80K kuwa kale. | La hayo - Sharciga Aqalka ayaa kordhin lahaa credit ilaa sanadka shanaad, laakiin heshiiska shirku waxa uu sii ahaaday credit qaabka hadda. |
| Aqoonta Waxbarashada Nolosha (LLC) -LLC waxay bixisaa dhibco sanadle ah ilaa $2,000 qoyskiiba waxbarashada dugsiga sare kadib. Dhibcaha ayaa leh heer ka-baxsan oo ah $112K faylalka MFJ (wax credit ah looma oggola MFS) iyo $56K kuwa kale. | La hayo - Sharciga Aqalka ayaa baabi'in lahaa LLC-ka, laakiin heshiiska shirku wuxuu sii hayaa amaahda qaabka uu hadda yahay. |
| Koontada Waxbarashada Coverdell – Wax ku darsiga sannadlaha ah ee aan laga goyn karin ilaa $2,000 waa la oggol yahay iyo ururin cashuur la'aan ah haddii qaybinta loo isticmaalo dugsiga naxwaha iyo kharashyada waxbarashada ka badan. | La Haayo - Sharciga Aqalka ayaa ka mamnuuci lahaa wax ku biirinta Coverdells, laakiin wuxuu oggolaaday in la rogo qorshaha Sec 529. Si kastaba ha ahaatee, heshiiska shirku wuxuu hayaa xisaabaadka Coverdell qaabka ay hadda yihiin. |
| Sek 529 Qorshayaasha - Xisaabaadkani waxay ogolaadaan wax ku biirinta aan la jari karin waxayna bixiyaan ururinta cashuur la'aanta haddii qaybinta loo isticmaalo kharashyada waxbarashada dugsiga sare kadib. | Wax laga beddelay si loogu oggolaado qaybinta cashuur-la'aanta ah ilaa $10K sannadkii ee naxwaha iyo waxbarashada dugsiga sare iyo kharashyada. |
| Bixinta Amaahda Ardayga- Waxa ka reeban dakhliga soo saarista daynta halka ka bixista ay ku xidhan tahay ardayga ka shaqaynaya wakhti cayiman ee xirfadaha qaarkood iyo loo shaqeeyayaasha qaarkood. | Wax laga beddelay si looga saaro dakhliga ka soo baxa deynta sababtoo ah dhimashada ama naafanimada joogtada ah ee ardayga. |
| Danta Waxbarashada Sare -Waxay ogolataa in dulsaarka laga jaro ilaa $2,500 ribada laga bixiyo deymaha waxbarashada dugsiga sare kadib. | La hayo - Sharciga Aqalka ayaa baabi'in lahaa dhimista dulsaarka tacliinta sare, laakiin heshiiska shirku wuxuu sii hayaa dhimista qaabka uu hadda yahay. |
| Ka jarista waxbarashada -Waxay ogolaataa in kharajka sare laga jaro waxbarashada iyo kharashaadka la xidhiidha sanadaha ka horeeya 2017. Qadarka ka jarista waxa xadiday AGI iyo jarista ugu badan ee sanad kasta waa $4,000. | La hayo - Sharciga Aqalka ayaa baabi'in lahaa dhimista waxbarashada, laakiin heshiiska shirku wuxuu sii hayn doonaa dhimista qaabka uu hadda yahay. Tani waxay ka dhigan tahay in taariikhda joojinta Diisambar 31, 2016 ay wali khuseyso, sidaa darteed ka jaristan lama ogolaan doono 2017 iyo ka dib. |
| Kaalmada Waxbarasho ee Loo-shaqeeyaha Bixiyay – Loo shaqeeyaha waxa loo ogol yahay in uu bixiyo cashuur la’aan macaashka shaqaalaha ilaa $5,250 sanadkii waxbarashada shaqaalaha. | La Hayn karo – Sharciga Guriga waxa uu burin lahaa loo shaqeeyaha oo bixiya kaalmada waxbarashada, laakiin heshiiska shirku waxa uu sii hayaa kaalmada qaabka uu hadda yahay. |
| Ka-reebitaanka dhimista Waxbarashada Tayada leh - Shaqaalaha xarumaha waxbarashada, xaasaskooda iyo kuwa ku tiirsan waxay heli karaan faa'iido aan la canshuuri karin oo ah kharashka waxbarashada oo la dhimay. | La Haayo - Sharciga Aqalka ayaa baabi'in lahaa ka-reebista dakhliga dhimista waxbarashada, laakiin heshiiska shirku wuxuu hayaa faa'iidada qaabka uu hadda yahay. |
| Ka-reebista Dulsaarka Kaydka Boondhiga Maraykanka ee loo isticmaalo Kharashaadka Waxbarashada Sare - Dulsaarka lagu kasbado dabaajiga kaydka EE Taxanaha Maraykanka ee u qalma oo la soo saaray 1989 ka dib waa laga saarayaa dakhliga guud ilaa xadka dakhliga curaarta ee madaxfurashada loo isticmaalo in lagu bixiyo kharashaadka waxbarashada sare. Ka-reebista waxa laga saaray cashuur bixiyayaasha dakhliga sare. | La Haayo - Sharciga Aqalka waxa uu baabi'in lahaa ka-reebista dakhliga dulsaarka dammaanadda kaydka ee Maraykanka ee loo isticmaalo kharashaadka waxbarashada sare, laakiin heshiiska shirku waxa uu sii hayaa faa'iidada qaabka uu hadda yahay. |
| Sek 529 - La wareegida Xisaabaadka | Qaybinta ka dib 2017 ee laga soo bilaabo 529 qorshayaasha ayaa loo ogolaan doonaa in lagu wareejiyo akoontiga ABLE iyada oo aan la ciqaabin, waase shardi in koontada ABLE uu leeyahay ka faa'iidaystaha loo qoondeeyay koontada 529, ama xubin ka mid ah qoyska ka faa'iidaystaha loo qoondeeyay. |
| Ka Reebidda Guriga | |
| Guud ahaan, halka uu cashuur bixiyuhu leeyahay oo uu u isticmaalo guri ahaan hoygiisa aasaasiga ah 2 ka mid ah 5tii sano ee ka hor iibka, cashuur bixiyuhu wuxuu ka saari karaa ilaa $250,000 ($ 500,000 lammaane is qaba) faa'iidada iibka. | Labada sharci ee Guurtida iyo Aqalka waxay bedeli lahaayeen muddada u-qalmitaanka 5 ka mid ah 8 sano, iyo sharciga Golaha ayaa soo afjari lahaa ka saarista canshuur bixiyayaasha dakhliga sare. Heshiiska shirku wuxuu hayaa sharciga hadda jira. |
| Dib-u-habaynta Roth Conversion | |
| Ogolaanshaha, waqti xaddidan gudahooda, beddelka dhaqameed ee Roth IRA in dib looga noqdo. | Sharcigu wuxuu burinayaa qaanuunka gaarka ah ee u oggolaanaya wax ku biirinta IRA hal nooc oo IRA ah (mid dhaqameed ama Roth) in dib loogu habeeyo wax ku biirinta nooca kale ee IRA. Sidaa darteed, tusaale ahaan, marka la eego bixinta, tabaruca beddelka samaynta Roth IRA inta lagu jiro sanad cashuureedka dib looma beddeli karo wax ku biirinta IRA-dhaqameedka (sidaas awgeed dib u beddelka). |
| Guryaha & Canshuuraha Hibada | |
| $5.49 Milyan (2017) waa laga dhaafay hadiyadda iyo/ama canshuurta guryaha. Tani waxay u dheer tahay ka-reebista cashuurta hadyada sannadlaha ah, taas oo 2017 ah $14,000 qof kasta oo hadyad ah. | Ka-reebista waxa lagu kordhiyey $10 Milyan oo lagu hagaajiyey sicir-bararka laga soo bilaabo 2011, taas oo lagu qiyaaso ku dhawaad $11.2 Milyan. Canshuurta hadyada sanadlaha ah waa la hayaa. Hindise-sharciyeedka Aqalka waxa uu burin lahaa canshuurta hantida dadka dhimanaya 2025 ama ka dib, laakiin heshiiska shirka laguma darin qodobkan. |
| Kharashaadka Madadaalada | |
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Cashuur bixiyaha oo xaqiijin kara in kharashyada madadaalada ama cuntada ay si toos ah ula xidhiidhaan (ama la xidhiidha) hab-dhaqanka firfircoon ee ganacsigiisa ama ganacsigiisa, guud ahaan waxa uu ka jari karaa 50% kharashka.
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Lagama jarayo (1) nashaad guud ahaan loo tixgaliyo inay tahay madadaalo, maaweelo ama madadaalo, (2) kharashyada xubinnimada ee naadi kasta oo loo abaabulo ganacsi, raaxaysi, madadaalo ama ujeedooyin kale oo bulsho, ama (3) xarun ama qayb kuwaas oo loo isticmaalo xidhiidhka shayada (1) iyo (2). Sidoo kale waxay diidaysaa dhimista kharashyada la xidhiidha bixinta daraf gaadiid oo u qalma shaqaalaha cashuur bixiyaha. Loo-shaqeeyayaashu waxay wali ka jari karaan 50% kharashka cuntada iyo cabitaanka ee la xidhiidha ka shaqaynta ganacsigooda ama ganacsigooda (tusaale, cuntooyinka ay cunaan shaqaalaha safarka shaqada). |
| Dhibcaha Cashuurta | |
| Caymiska Baabuurka Korontada - Wuxuu bixiyaa dhibco aan la soo celin karin oo dhan ilaa $7,500 iibsashada baabuur koronto oo tayo leh. | La hayo - Xeerka Guriga ayaa markii hore baabi'iyay credit this, laakiin credit waxaa lagu hayaa heshiiska shirka. |
| Credit korsashada- Waxay siisaa dhibco dhan $13,570 ilmaha da'doodu ka yar tahay 18 jir ama qof jidh ahaan ama maskax ahaanba aan awoodin inuu is daryeelo. | La hayo - Xeerka Guriga ayaa markii hore baabi'iyay credit this, laakiin credit waxaa lagu hayaa heshiiska shirka. |
| Sek 1031 sarrifka | |
| Waxaa jira aqoonsi la'aan faa'iido leh marka canshuur bixiyeyaasha ay ka ganacsadaan hanti isku mid ah oo loo isticmaalo ganacsi ama maalgashi. | Wax-is-weydaarsiga la dhammeeyay wixii ka dambeeya Diseembar 31, 2017, hantida dhabta ah oo keliya ayaa u qalmi doonta daawaynta Sec 1031. |
| Mudada Soo Kabashada Hantida Ma-guurtada ah | |
| Hadda hantida ma-guurtada ah waxay leedahay muddada soo kabashada MACRS oo ah 39 sano hantida ganacsiga iyo 27.5 sano ee hantida kirada ah ee la daganyahay. | Nooca Senate-ka ayaa soo gaabin lahaa muddada soo kabashada hantida dhabta ah. Si kastaba ha ahaatee, heshiiska shirku wuxuu hayaa 27.5 iyo 39-sano oo soo kabasho ah. |
| Khasaarida Shabakadda Shabakadda Shabakadda (NOL). | |
| Guud ahaan NOL waxa dib loo soo celin karaa 2 sano wixii hadhaaga hadhana waa la sii waday ilaa laga isticmaalo ama ugu badnaan 20 sano ilaa cashuur bixiyuhu doorto in uu iska dhaafo qaadida oo uu hore u sii wado khasaaraha kaliya. |
Bixinta 2-sano ee dib-u-celinta guud ahaan waa la tirtiray ka dib 2017 marka laga reebo khasaaraha beeraha qaarkood. Laga bilaabo ka dib Diisambar 31, 2017, dhimista NOL waxay ku kooban tahay 80% dakhliga la canshuuri karo (lagu go'aamiyay iyada oo aan la tixgalinayn dhimista NOL) khasaaraha ka dhasha sanadaha la canshuuri karo ee bilaabmaya wixii ka dambeeya Diseembar 31, 2017. |
| Sek 179 Kharashka | |
| Cashuur bixiyuhu waxa uu dooran karaa in uu kharash gareeyo ilaa $510,000 oo ah hanti ganacsi oo la taaban karo, ka baxsan software-ka shelf iyo hanti maguurto ah oo gaar ah (guud ahaan hagaajinta ijaarka). Xadka sanadlaha waxa la dhimay $1 $1 kasta oo ka badan $2,030,000 xadka maalgashiga. Sec 179 ka jarista baabuurta ciyaaraha qaarkood waxa lagu qiyaasaa $25,000. |
Hantida la geliyey adeegga ka dib 2017: Kharashka sannadlaha ah iyo xadka maalgashiga ayaa la kordhiyey ilaa $1,000,000 iyo $2,500,000, siday u kala horreeyaan, iyadoo labaduba ay ku xiran yihiin tusmaynta sicir-bararka. Daboolka SUV si loo hagaajiyo sicir-bararka. Qeexida Sek 179 hantida la balaariyay si loogu daro hanti gaar ah oo la taaban karo oo qiimo jaban ah - tusaale ahaan, sariiro iyo alaab guri kale, talaajad, sariiro, iyo qalab kale oo loo isticmaalo guryaha guryaha ee tas-hiilaadka hoyga sida guri dabaq ah, qol jiif, ama dhismo kale ( ama qayb ka mid ah tas-hiilaadka) inta badan loo isticmaalo in lagu bixiyo hoy ama xidhiidh la leh hoyga qalabaynta. Waxay balaadhisaa qeexida hantida maguurtada ah ee u qalma ee u qalma Sec 179 kharajka si loogu daro mid kasta oo ka mid ah hagaajinta soo socota ee hantida maguurtada ah ee aan deganayn ee lagu meeleeyay adeega ka dib taariikhda hantidan markii ugu horeysay la dhigay adeega: saqafyada; kuleylinta, hawo-qaadista, iyo hantida qaboojinta; ilaalinta dabka iyo hababka digniinta; iyo nidaamyada amniga. |
| Kharash aan xadidnayn | |
| Sharciga hadda jira ee 2017 wuxuu ogolaanayaa 50% kharashka hantida cusub ee xaqa u leh in laga jaro hadhaaga kharashka. Tan waxaa badanaa loo yaqaan "bonus" qiimo dhaca. Qiimaha gunnada ayaa loo qorsheeyay inuu hoos ugu dhaco 40% 2018, 30% 2019 iyo 0% ka dib. | Oggolow 100% kharashka aan xadidnayn ee hantida ganacsiga ee la taaban karo (marka laga reebo qaab-dhismeedyada) la helay wixii ka dambeeya Sebtembar 27, 2017 iyo ilaa 2022. Waxay khusaysaa marka cashuur bixiyuhu isticmaalo hantida (uma baahna inuu cusub yahay). |
| Xaddidaadda Qiima dhaca "Gaadiidka Raaxada". | |
| Xadka sannadlaha ah ayaa lagu dabaqaa baabuurta rakaabka ee loo isticmaalo ganacsiga kaas oo qiima dhimis lagu sheegay. Baabuurta la geliyey adeegga 2017 xadku waa $3,160, $5,100, $3,050 iyo $1,875, siday u kala horreeyaan, sannadaha 1, 2, 3, iyo 4 iyo ka dib. Haddii qiimo dhimista gunnada la dalbado, xaddidaadda sannadka koowaad waxaa lagu kordhiyaa $8,000 oo dheeraad ah. | Baabuurta rakaabka ah ee la geliyo adeegga ka dib 2017 qaddarka ugu badan ee qiimo dhimista la oggol yahay ayaa lagu kordhiyaa qaddarkan soo socda haddii qiimo dhimista gunnada aan la sheegan: $10,000 sanadka adeegga la meeleeyay, $16,000 sanadka 2aad, $9,600 sanadka 3aad, iyo $5,760 sanadaha 4aad iyo kuwa danbe. Qadarka waxa lagu tilmaami doonaa sicir bararka 2018 ka dib. |
| Hantida Liiska | |
| Si loo dalbado dhimista ganacsiga ee noocyada hantida qaarkood, ee loo tixraacayo hantida liiska ku qoran, shuruudaha caddaynta ee la xoojiyay waa in la raaco lagana jarayo kaliya haddii isticmaalka ganacsi ee hantida uu ka badan yahay 50%. Kumbiyuutarrada ayaa lagu daray qaybtan. | Kumbuyuutarrada iyo qalabka ku wareegsan ee la geliyey adeegga ka dib 2017 ayaa laga saaray qeexida hantida liiska. |
| Ka-jarista Dakhliga Laga Gudbo | |
| Ma jiro bixintaas. | Sharcigu waxa uu bixiyaa 20% ka jarista dakhliga soo gala, ku xaddidan inta ka badan (1) 50 boqolkiiba dakhliga mushaharka ama (2) 25% dakhliga mushaharka iyo 2.5% kharashka hantida la taaban karo ee ganacsiyada u qalma, oo ay ku jiraan shuraakooyinka si guud loo ganacsado, laakiin kuma jiraan adeeg bixiyayaasha qaarkood. Xaddidaadaha (labadaba koofiyadaha iyo ka saarida) ma khuseeyaan faylalka wadajirka ah ee dakhligoodu ka hooseeyo $315K iyo heerka u dhexeeya $315K iyo $415K. |
| Khasaaraha Ganacsi ee Xad-dhaafka ah ee Shakhsiyaadka | |
| Khasaaraha, oo aan ahayn khasaare aan toos ahayn, waa la oggolaaday, haddii khasaare saafi ah uu ahaa natiijada, NOL-ka-goynta ayaa la abuuray oo dib loo qaaday 2 sano ka dibna loo sii gudbiyay 20 sano ilaa laga isticmaalo. | Cashuur bixiye aan ahayn shirkad C looma ogolaan doono "khasaare ganacsi oo xad dhaaf ah." Taa beddelkeeda, khasaaraha waa la sii wadi doonaa waxaana loola dhaqmi doonaa sidii qayb ka mid ah khasaaraha shaqo ee saafiga ah ee cashuur bixiyaha (NOL) ee la sii wado sannadaha xiga ee la cashuurayo. Khasaaraha xad-dhaafka ah ee ganacsi ee sanad cashuureedka waxa lagu qeexaa xeerka sida xad dhaafka ah wadarta guud ee cashuur bixiyaha laga jarayo ganacsiga ama ganacsiyada cashuur bixiyaha sanadkaas, marka loo eego wadarta dakhliga guud ama faaiidada sanadka ee cashuur bixiyaha " oo ah $500,000 shaqsiyaadka is qaba ee si wadajir ah u xareynaya, ama $250,000 shaqsiyaadka kale. Bixinta ayaa lagu dabaqi doonaa ka dib marka la tixgeliyo sharciyada luminta dhaqdhaqaaqa aan tooska ahayn. |
| Wax-soo-saarka gudaha oo laga jaray (Sek 199) | |
| Qodobka 199 wuxuu bixiyaa ka jarista dakhliga la cashuuri karo (AGI marka laga hadlayo shakhsiga), oo u dhiganta 9% ka yar ee dakhliga waxqabadyada wax soo saarka gudaha ee u qalma cashuur bixiyaha ama dakhliga la cashuuri karo (lagu go'aamiyay iyada oo aan loo eegin qaybta 199 dhimista) sanadka cashuurta. . Waxa kale oo laga jaray 50% mushaharka W-2 ee uu bixiyo cashuur bixiyaha oo loo qoondeeyey rasiidhada guud ee wax soo saarka gudaha sanadka. | La tirtiray, dhaqan galay 2018 |
| Waajibaadka Caymiska Shaqsiga ee ACA | |
| Qof kasta oo aan buuxin mid ka mid ah ka-dhaafitaanka xaddidan waa inuu leeyahay caymis caafimaad ama uu bixiyo ganaax. Xeerka canshuurta tan waxaa loo tixraacaa sida "bixinta mas'uuliyadda la wadaago." Ciqaabtu waa ka weyn ee sicir-bararka lagu hagaajiyay qaddarka dollarka siman ama 2.5% dakhliga qoyska ee cashuur bixiyaha. Sannadka 2018 qaddarka doollarku waa $695 qof kasta oo qaangaar ah iyo $347.50 ilmo kasta laakiin aan ka badnayn $2,085 qoyskiiba. | La tirtiray, dhaqan gal 2019. |