Umvuzo wabasebenzi kunye neenzuzo ezihlawulwayo kufuneka zifakwe kwifom ye-W-2, ingxelo yeMvuzo kunye neNkcazo yentela. Ifom ye-W-2 yindlela eqinile, kwaye ezininzi iintlobo zengeniso zifakiwe.
Le ngxoxo iqhelekileyo kwaye ayithethi ukuba ikunike zonke iinkcukacha zeemeko ezithile. Imimiselo ye-IRS yokuhlawulwa kwabasebenzi abahlawulwayo kunye neenzuzo ziyanzima, kwaye kukho imingcele emininzi kunye nezibonelelo. Bona ulwazi ekupheleni kweli nqaku ukuba ufuna ukumba kwiinkcukacha zezinto ezi zinto.
Ukuhlawulwa kwentlawulo kunye neNzuzo
Zonke iintlawulo zoshishino lakho ezenza abasebenzi kubasebenzi zihlawulwa, kubandakanya imivuzo kunye nemvuzo, iingcebiso, iikhomishini kunye neentlawulo, iinzuzo kunye nokukhethwa kwempahla. Ukongezelela, zonke izibonelelo onika abasebenzi. Nazi ezinye iinkcukacha
Ingeniso ephezulu yomqeshwa ihlawulwa ngumqeshwa, kubandakanywa ukuhlawulwa kwexesha elingaphezulu kwabasebenzi abangenakho ukuxolelwa kunye nabasebenzi abathile abahlawulelwayo abangenayo.
Yonke inzuzo yengeniso . I-Tip income ifakiwe nayo yonke enye ingeniso kwiibhokisi ezifanelekileyo kwiFomu W-2. Isaziso sokuba iingcebiso ezinikezelweyo (ezo zenziwe ngumgaqo wabo bonke abasebenzi abaqeshwe) kufuneka ziboniswe kwiBhokisi 8, kodwa kungekhona kwezinye izinto ezingenayo.
Iikhomishina zabasebenzi zifakwe kwingeniso ehlawulwayo. Ukuba umqeshwa ufumene iinkomfa zangaphambili zeenkonzo eziza kwenziwa kwixesha elizayo, ezo zikhomishini, kwiimeko ezininzi, zihlawulwa xa zifunyenwe ngumqeshwa.
Ukuba umqeshwa usebenzisa imoto yenkampani kwiinjongo zoshishino, i-mileage yomuntu eqhutywa ngumqeshwa ihlawulwa njengenzuzo. Unokunika umqeshwa isibonelelo sokusetyenziswa kweemoto, kwaye esi sibonelelo asihlawulwanga.
Ukukhethwa kwe-Stock kunokuhlawulwa kwabasebenzi xa ukhetho lufunyenwe, okanye xa lusetyenziswa, okanye xa isitokethi sichithwa. Funda ngokubanzi malunga nendlela ukhetho lwezithuthi luhlawulwa ngayo.
Izinzuzo ezihlawuliswayo kunye nezinye iintlawulo
Zonke iinzuzo zomqeshwa zihlawulwa, ngaphandle kwale nxalenye yezibonelelo ezihlawulwa ngumqeshwa. Ngokomzekelo, ukuba inkampani yakho kunye nomqeshwa babelana ngeendleko zempilo yeprayimari, umqeshwa inxalenye yeendleko akahlawulwanga ngumqeshwa.
Iibhonasi, izibhengezo kunye nesipho kubaqeshwa ngokubanzi zihlawulwa kumqeshwa. Oku kubandakanya amakhadi wesipho kunye nezinto kwieholide. I-exception ye- minimis (encinci) iintlawulo ezinikezelwa ngabasebenzi ngexesha eliqhelekileyo.
Ezinye izinto ezingahlawulwanga
Iintlawulo zokuhlawulela zabasebenzi azihlawulwanga kubasebenzi.
Iinkonzo zokuthutha kunye nezokuthutha ukusuka kumashishini kubasebenzi bawo zifakwe ngaphandle kokuhlawulwa irhafu. Kukho imida kunye nemingcele, ngoko funda ngokubanzi malunga nokusebenza kwezibonelelo zokuhamba nokuhamba , kubandakanya ibhayisiki, ukupaka, kunye neenzuzo ezihamba phambili.
Ukutya okubonelelwe kubasebenzi akunako ukuhlawulwa irhafu xa kuncinci kwaye kunikezelwa njalo. I-IRS ifumene nemigaqo malunga nokuba yeyiphi isidlo esinikwe ngumqeshi kwaye ayifakwanga.
Iindleko ze-$ 50,000 ze -inshorensi yobomi be-inshorensi yobomi ezinikezelwa kubasebenzi abafakiwe kwiholo yabo. Iindleko zomshuwalense zobomi ezihlawulwa yinkampani yakho engaphezu kwama-50,000 ehlawulwa ngabasebenzi. Le ndleko ibandakanywe kwiBhokisi 1 kunye neBhokisi 12 njengenye yeendlela.
Izibonelelo zoncedo zoncedo ngaphantsi kweedola ezi-5,5 zamaRandi ezihlawulwa kwabasebenzi kwinyanga yekhalenda azihlawulwanga kumqeshwa ukuba zibonelelwa njengenxalenye yenkqubo yokuncedisa imfundo. Ukufumana ulwazi oluninzi malunga neenkqubo zoncedo lwezemfundo, khangela i- IRS Publication 971 .
Izibonelelo zomsebenzi eziqhelekileyo azihlawulwanga. Le yimveliso okanye iinkonzo ezinikezwa ngumqeshi kubasebenzi ukuba bancede basebenze.
Ezi nzuzo ziquka, umzekelo, izixhobo kunye nezixhobo kunye nomfutho.
Igalelo lomqeshi kwisicwangciso somhlala-phantsi esifanelekileyo se-IRS sabasebenzi asihlawulwanga kumqeshwa ngexesha logalelo lwenziwa. Kodwa ukuhoxiswa kwi-401 (k) okanye iiplani ze-IRA zomhlalaphantsi ziphantsi kwentela (zombini umnikelo womqeshi kunye negalelo lomqeshwa).
Ukubanjwa kwabasebenzi abakhokhelwayo Ukuhlawula kunye neNzuzo
Ukuze nje wenze izinto zibe nzima, kufuneka ugweme iintlawulo zentlawulo kunye nombuso weentlawulo ezivela kwiintlawulo ezihlawulwayo kunye neenzuzo. Ukongezelela, kufuneka ugweme irhafu ye-FICA (ukhuseleko lwezeNtlalo kunye neMedareri) kwezinye, kodwa akuzona zonke ezi zinzuzo. I-IRS Ukupapashwa kwe-15-B iluhlu zonke izibonelelo ezichaphazelekayo kunye nokokuthi ukuthintela kufuneka kuthathwe.
Ziziphi Iingenelo Eziyimfuneko?
Ixabiso lokuhlawula lilula kakhulu ukuzimisela, kodwa kuthekani malunga nexabiso lesipho okanye sesidlo okanye inzuzo yokuthutha? Ukuxabisa ezinye zezibonelelo ezihlawulwa ngabasebenzi zingaba nzima. I-IRS inomgaqo wokulinganisa jikelele osetyenziselwa ukuchonga inani leenzuzo ezininzi. Ngokuqhelekileyo, ixabiso lixabiso lexabiso lemarike elifanelekileyo; oko kukuthi, yintoni intengo kwi-transaction-length transaction.
Nasi umzekelo? Iyintoni ixabiso lokusetyenziswa komqeshwa kwendawo yokuqina kwenkampani? Mhlawumbi iindleko zobulungu ukuba isibonelelo sisebenzela ngenzuzo.
Ngaba ezi ntlawulo zichithwa kwiBhizinisi lam?
Uninzi lweentlawulo ozenzayo kubasebenzi kunye neenzuzo zabasebenzi zindleko zoshishino ezithintekayo kwiinkampani zakho. Le yintengiso-ntengiso phakathi kweentlawulo kunye neenzuzo ezichithwa kwi-shishini kwaye zihlawulwe umqeshwa. Ngokomzekelo, ukuba unika ipopophoni kumqeshwa, ukusetyenziswa kwelo shishini kuncitshiswa kuwe njengomqeshi. Naluphina usebenziso lomntu siqu luhlawulwa kumqeshwa.
Ngubani onguMqeshwa kule miGaqo yeRhafu?
Le ngcaciso kukunceda abanini bebhizinisi ukuba baqonde ukuhlawulwa kwentlawulo kunye neenzuzo kubasebenzi. Akubandakanyi iintlawulo kwiikontraka ezizimeleyo ngaphandle kokuhlawulwa ngqo kwiinkonzo.
Abanye abatshintshisiweyo be-S corporation abanini-mali abanabonwa njengabasebenzi ngenjongo yokuhlawulwa kwentlawulo kunye neenzuzo. IRS ithi:
Umnikazi wesabelo se-2% ngumntu othe ngqo okanye ngokungathanga ngqo (nangaliphi na ixesha kunyaka) ngaphezulu kwe-2% yesitokhwe senkampani okanye i-stock ene-2% yamandla okuvota. Phatha isabelo-mali se-2% njengokuba uza kuba neqabane elisebenzisanayo ngenjongo yokufumana inzuzo, kodwa ungayiphathi inzuzo njengokuba kuncitshiswe ukuhambisa kwi-2% yesabelo-mali.
Ngolunye ulwazi
Unokufumana ulwazi oluthe nkcukacha ngeenkcukacha zerhafu yeentlawulo zabasebenzi ezahlukeneyo kwi-IRS Publication 15-B, kunye ne-IRS Publication 525 ineenkcukacha ezongezelelweyo malunga nokuhlawulwa kwemisebenzi kunye nentlawulo.