Sebenzisa i-SEP (i-Simplified Employee Pension) IRAs yokuSindisa kwiRhafu
- Abaqeshi banokufaka isandla kwi-25% yomvuzo ngamnye wonyaka.
- Abantu abaqeshwe ngokuzimeleyo banokufaka isandla kwi-20% yemali yabo yokufumana inzuzo kwi-akhawunti yabo.
- Iminikelo iyanqunyanyiswa kwisixa esiphezulu se-dollar ye-$ 52,000 nganye kwisicwangciso senxaxheba ngonyaka we-2014.
I-SEP ibhekisela kwisicwangciso esisemthethweni, esibhaliweyo somhlalaphantsi esamkelwe ngumqeshi. I-IRS inomzekelo wesicwangciso se-SEP ongayifumana (Ifomu 5305-SEP). Amaziko ezeMali angaba nezicwangciso zazo.
I-SEP IRA ibhekisela kwiingxelo ze-IRA ezimiselwe kwisicwangciso ngasinye. Umqeshi ufumana i-SEP kwaye uncedisa imali kwi-SEP IRA.
Izinzuzo eziphambili zokufumana i-SEP
- Ukulondolozwa kweRhafu echazwe ngentlawulo ngomhlalaphantsi
- Isicwangciso singamkelwa ngokukhawuleza njengoko umhla wokuhlawula irhafu (umhlahlo) kunye nomhla wokuhlawula umrhumo
- Isicwangciso sinokuxhaswa ngemali ngokukhawuleza njengoko umhla wokuhlawula irhafu (umhlahlo) kunye nomhla wokuhlawula umbuzo
- Igalelo kuphela lomqeshi
- Ngokuqhelekileyo akukho mfuneko yokufakela ifom 5500 ngonyaka ukunika iingeniso zomhlalaphantsi
- Ngokuqhelekileyo kunzima kwaye kuncinci ukugcina ngaphezu kwezinye izicwangciso zomhlala-phantsi zoshishino ezifana ne-401 (k)
- Abasebenzi basoloko be-100% abaxhaswe ngemali yomhlalaphantsi
- Inani legalelo lingahluka ngamnye ngonyaka
UkuCwangciswa kweRhafu neZiko leePensheni zePensheni ezilula
Iminikelo kwi-SEP IRA ihlawulwa irhafu kumntu okanye kwinkxaso-mali yemali. Ngaloo ndlela i-SEP IRAs ingadlala le mi sebenzi elandelayo kwisicwangciso serhafu:
- Iimpembelelo ze-SEP zonyusa ukunciphisa, ngaloo ndlela zinciphisa imali engenayo engenayo.
Ukunciphisa i-income income tax results in the calculation tax. Ngaloo ndlela iminikelo ye-SEP ingasetyenziselwa ukunciphisa irhafu.
- Iiprogram ze-SEP kubantu abaqeshwe ngabanye zichithwe njengoluhlengahlengiso kwimali engenayo.
Izilungiso kwiholo elingeniso elincinci elincinciweyo (AGI). Ukunciphisa i-AGI kuthintela ukuncitshiswa kwe-AGI kunye nokubala kweerhafu. Ukuba ufuna ukunciphisa i-AGI yakho ukuba ufanele ukuphulwa kweerhafu, igalelo le-SEP lingakunceda ukuba wenze oko.
I-SEP IRA inezinye izicwangciso zerhafu:
- Ingeniso yezoTyalo-mali ezitholwe ngaphakathi kwe-SEP IRA ihlawulwe irhafu
- Iminikelo ingenziwa emva kokuphela konyaka werhafu
- Iirhafu zenkxaso ziyahlukahluka unyaka nonyaka
- Abathathi-nxaxheba balawula indlela iimali ezifakwa ngayo imali
- Unokufakwa kwi-IRAs yendabuko
- Ingasetyenziselwa ukongeza kwiIras zeNdabuko kunye neRoth IRAs
- Iminikelo engaphezulu iyakwenziwa kwaye iyancitshiswe kunyaka olandelayo
Indlela ye-SEP IRA Iminikelo yokunciphisa iintlawulo ze-Federal
I-SEP IRA ixhaswa ngemali usebenzisa i-dollar engaphambili.
Umbuzo ngokwemvelo uvela, yintoni umrhumo we-SEP oza kunciphisa irhafu? Kwaye okubaluleke ngakumbi, irhafu yintoni igalelo le-SEP linciphisa?
Ukuba umntu oqeshwe ngokuzibandakanya egalela kwi-SEP ye-SEP ye-SEP, igalelo lithathwe njengoluhlengahlengiso kwimali engenayo kwifom ye-1040 yomgca we-28. Iminikelo ye-SEP inciphisa umvuzo omncinci womntu, ukunciphisa ingeniso ehlawulwayo, kwaye ngoko ukunciphisa irhafu yengeniso. I-SEP IRAs ayichaphazeli ukubalwa kwerhafu yokuqeshisa, kuba irhafu yereyibhile ibalwa ngaphambi kokuba i-SEP ilandelwe. Umntu oqeshwe yedwa uyanciphisa irhafu yengeniso kuphela ngokufaka isandla sakhe kwi-SEP ye-IRA.
Umntu oqeshwe yedwa ofaka igalelo kwi-SEP IRAs kubaqeshwa bakhe bakhuthaza iindleko zoshishino . Oku kunciphisa inzuzo enenzuzo, ukunciphisa irhafu yerhafu yerhafu kunye nerhafu yengeniso.
Amashishini ancedisa i-SEP IRAs kubaqeshwa bawo kukhuthaza iindleko zoshishino. Oku kunciphisa inzuzo enenzuzo, ngaloo ndlela kunciphisa irhafu yengeniso. Ukongeza, igalelo le-SEP ye-IRA iyaxhaswa kwiNtlalo yoKhuseleko kunye neNtlawulo yeMatare (FICA). Ngaloo ndlela umnini-umqeshwa akayihlawula irhafu yeNkxaso yoLuntu kunye neMirari kwiminikelo ye-SEP.
Ishati elandelayo isishwankathela impembelelo yerhafu kwinqanaba lezemfundo:
Uhlobo lo shishino | Intlawulo yeRhafu yeRhafu | Yentlawulo yoLuntu | Irhafu yonyango |
Ishedyuli C okanye iF filer enegalelo kumnini we-SEP IRA | I-tax pre-tax | Akukho mpe mbelelo | Akukho mpe mbelelo |
Ishedyuli C okanye iF filer enegalelo kumsebenzi we-SEP IRA | I-tax pre-tax | I-tax pre-tax | I-tax pre-tax |
Umlingani uncedisa kwi-SEP yakhe ye-IRA | I-tax pre-tax | Akukho mpe mbelelo | Akukho mpe mbelelo |
Intsebenziswano efaka isandla kwi-SEP ye-IRA yomqeshwa | I-tax pre-tax | I-tax pre-tax | I-tax pre-tax |
IQumrhu lifaka isandla kwi-SEP ye-IRA yomqeshwa | I-tax pre-tax | I-tax pre-tax | I-tax pre-tax |
Oko okuthethwa ngetshathi kuthetha ukuba abantu abaqeshwe ngabasebenzi banokunciphisa irhafu yabo yerhafu yomhlaba, kodwa kungengeniso yabo yerhafu yokuzibandakanya (kwi-Social Security and Medicare), ngokunikela imali yokugcina imali kwi-SEP IRA. Abashishini abaqhuba ishishini labo njengenkampani, ngokuchaseneyo, bagweme irhafu yengeniso ye-federal, irhafu yeNkcazo yoLuntu kunye neRedare kwiirhafu zabo ze-SEP.
Ezinye iimpembelelo zerhafu kwiNqanaba likaRhulumente
Ngokuchanekileyo, igalelo le-SEP linganciphisa ezinye iintlawulo ezibalwa ngokusekelwe kwingeniso epheleleyo ehlawulwayo okanye engenayo imali engenayo. Oku kubandakanywa irhafu yerhafu enye kunye ne-3.8% yerhafu yentlawulo yerhafu yotyalo-mali.
Ngenxa yokuba iminikelo ye-SEP iyanciphisa umvuzo omncinci womntu (AGI), igalelo le-SEP libandakanya kunye nezibalo ezisekelwe kwi-AGI.
Ukudluliswa kweRhafu kwiNgxowa-mali yeNgeniso efunyenwe ngaphakathi kwe-SEP IRA
Njengamanye amacebo okulondoloza umhlala-phantsi, ingeniso-mali eveliswe kwimali ngaphakathi kwe-SEP IRA ihlawulwe irhafu. Oko kuthetha ukuba inzala, izabelo kunye neenzuzo ezinkulu ezifunyenwe ngaphakathi kwe-SEP IRA azifakiwe kwibuyiselo yerhafu yonyaka. Endaweni yoko, irhafu inikwa kuphela xa imali isasazwa kwi-SEP-IRA. Ukumiselwa kwemali yentlawulo kukuvumela ukuba ingeniso-mali ityalwe kwakhona ngaphandle kwentela yokuqala yokuhlawula kwiimvuzo. Oku kuhlanganiswa kweerhafu-kubangelwe kukubangela ukukhawuleza ibhalansi enkulu kwixesha.
Ukumiselwa kwemali yerhafu kunceda umntu ukuba athuthe umvuzo kunye noxanduva lokuhlawula irhafu kwixesha elizayo. Ngokunyusa ingeniso kunyaka ozayo, umntu angakwazi ukulawula izinga labo ngenzuzo ngokuthatha isigqibo malunga nokuba nini na ukusabalalisa kangakanani kwi-SEP IRA. Ngokulawula umvuzo wemali, umntu unokulawula ngokuchanekileyo inani leerhafu. Ngokufanelekileyo, singathanda ukunikela ngeminikelo xa umntu ephakamileyo yerhafu ephezulu kwaye athatha ukwabiwa kwikamva xa umntu ekhokhsi yentela ephantsi.
Ukuthatha Inzuzo yexesha lokuQala kunye neNkxaso-mali
Izicwangciso ze-SEP zingamkelwa kwaye zixhaswe ngemali ukuya kumhla wokuhlawula irhafu, kunye naluphi na ukongezwa. Le ngenye yeenzuzo eziphambili ze-SEP.
Kuthetha ukuthini okokuba abantu abaqeshwe ngabasebenzi abafake iShedyuli C bangafaka i-SEP kwaye banike inkxaso ngemali kwi-SEP IRA njengasekupheleni kuka-Apreli 15, 2015 (ngaphandle kokongezwa), okanye ngo-Oktobha 15, 2015 (kunye nokongezwa), kwaye banomrhumo owenziwe kwi-tax return yawo ka-2014.
Cinga ngolu hlobo-njalo-njalo: UClare, umyili wezinto ezizenzileyo ozifake iShedyuli C, ugqiba ukubuyela kwakhe kwentela ka-2014 ngoSeptemba 2015. Wafaka isandiso ngaphambi ko-Apreli 15, ngoko ke umhla wokubuya kwakhe Ngo-Oktobha 15, 2015. Ubuza ukuba kukho nantoni na ayenako ukwenza ukunyuswa kweemali zakhe ukuze anciphise irhafu yakhe. Ewe, uClare angavula i-SEP IRA. Ngethuba nje isicwangciso se-SEP samukelwa kwaye imali igalelo kwi-SEP-IRA ngo-Oktobha 15, 2015, unokunyusa imali yakhe yokubuyisela irhafu.
Uxhaswa nge-SEP IRA ke yindlela yokuba abantu abaqeshwe ngabanye bazuze ukunyuswa kwabo kunyaka odlulileyo ngokuchitha imali kulo nyaka.
Ngokwahlukileyo, uClare unokuxhasa imali 401 (k) okanye ezinye izicwangciso zomhlalaphantsi kumashishini amancinci kuphela ukuba sele sele esetyenzisile isicwangciso kunyaka wonyaka werhafu. Yile nhlanganisela yokukwazi ukufumana isicwangciso kunye nokuxhasa isicwangciso emva kokuvalwa komnyaka werhafu eyenza i-SEP IRAs ibhenkce.
Kubanikazi boshishino kunye nabasebenzi abaqeshwe ngabasebenzi abangenayo isicwangciso somhlala-phantsi, abanako ukufumana isicwangciso se-SEP ngomhla ofunekayo wokubuyisela iindlela abanokumisela isicwangciso se-SEP kulo nyaka kwaye benze isicwangciso siphumelele okokugqibela unyaka.
Ukukwazi ukuxhaswa i-SEP ye-SERA ngomhla ofunekayo wokubuyisela, abahlawuli berhafu banokusekela izigqibo zabo kwixabiso lemali xa zonke iimpembelelo zerhafu ziyaziwa ngokupheleleyo.
Enye indlela yokusebenzisa inzuzo ngemali efunekayo ngokusasaza iminikelo ngexesha elide. Oku kuncedisa uhlahlo lwabiwo-mali lwazo lokugcina umhlala-phantsi. Iimali zingabandakanywa kunyaka othe werhafu oqala ngoJanuwari 1 waloo nyaka kwaye uphele ngokukhawuleza ngo-Oktobha 15 wonyaka olandelayo. Eli lixesha elithatha iintsuku ezili-21 kunye neentsuku ezili-15.
Ukuthatha isondelelo Khangela i-SEP Time Dates | ||
Ukuba iifayili zeshishini ... | Yaye ayizange ifake isandiso, ngoko umhla we-SEP owomiselweyo ... | Kwaye wenza ifayile yokongezwa, ke umhla we-SEP owomiselweyo ... |
IShedyuli C okanye F (ifomu 1040) | Ngo-Apreli 15 emva kokuvalwa komnyaka werhafu | Oktobha 15 emva kokuvalwa komnyaka werhafu |
Ifom 1120 (C-corporation) | Ngomhla we-15 kuMatshi emva kokuvalwa komnyaka werhafu | NgoSeptemba 15 emva kokuvalwa komnyaka werhafu |
Ifomu ye-1120S (iS-corporation) | Ngomhla we-15 kuMatshi emva kokuvalwa komnyaka werhafu | NgoSeptemba 15 emva kokuvalwa komnyaka werhafu |
Ifomu 1065 (Intsebenziswano) | Ngo-Apreli 15 emva kokuvalwa komnyaka werhafu | NgoSeptemba 15 emva kokuvalwa komnyaka werhafu |
Igalelo zeeRhafu ziyakwazi ukususela kwiNyaka ukuya koNyaka
Umqeshi ubeka ipesenti yembuyekezo ekufuneka isetyenziswe xa kubalwa ukuba kungakanani ukufaka isandla kumntu ngamnye we-SEP IRA. Ipesenti yembuyekezo ingabelana ukusuka kwi-low% ye-0% ukuya kwi-25% ephakamileyo. Ipesenti esetyenzisiweyo kufuneka ibe yinto efanayo kubo bonke abathathi-nxaxheba. Eli phesenti linokutshintshwa ngamnye kunyaka, ukunika uguquko lwezoshishino ekujongeni uhlahlo lwabiwo-mali kwiingxowa-mali zomhlalaphantsi ngokusekelwe kwiimeko zemali zonyaka. Abanikazi bezentengiselwano banokufuna ukufaka imali engaphezulu xa iimeko zemali zilungile kwaye imali encinci xa iimeko zezemali zithintela; oku kuya kwenziwa lula kwicebo le-SEP.
Abathathi-nxaxheba abaLawulayo Indlela i-SEP Impributi ezityalwa ngayo
Xa umrhumo wenziwe kwi-SEP ye-SEP nganye, iimali zilawulwa njengaye nawuphi na i-akhawunti yomhlala phantsi. Umnini-akhawunti unokugqiba isigqibo sokuba utyalwe njani imali, ulungelelanise imali kwi-IRA okanye ufumane ukusasazwa kwi-SEP IRA. Izabelo ezivela kwi-SEP IRA zihlawulwa, kwaye zingakhokelela kwi-surtax ye-10% ekuqaleni kwezabelo.
Abantu abazizimeleyo bavula i-SEP ye-IRA kunye neziko lemali abazikhethelayo. Baya kufaka i-SEP ye-SEP njengoko babona kufanelekile.
Amashishini kunye nabasebenzi, ishishini ligalela imali kumsebenzi ngamnye we-SEP-IRA. Umqeshwa ngamnye uzaliswe ngokupheleleyo kwiminikelo. Abaqeshwa banquma ukuba yiziphi iimali-mali ezifanelekileyo zazo ze-SEP IRA.
Ngama-401 (k) kunye nezicwangciso ezifanayo, abathathi-nxaxheba kufuneka balinde umcimbi oshukumisayo (njengobunzima, ukukhubazeka okanye ukupheliswa kwenkonzo) ngaphambi kokuba bathathe ukwabiwa. Abathathi-nxaxheba be-SEP bangafikelela kwi-SEP IRA yokulondoloza ngaliphi na ixesha. (Kodwa qaphela ukuba ukusabalalisa okwenzeka ngaphambi kokuba umntu afinyelele kwiminyaka eyi-59.5 ubudala unokuxhomekeka kwi-surtax ye-10%.)
I-SEP IRAs inokuQongwa kwakhona
Njengamanye ama-akhawunti asele yomhlalaphantsi, i-SEP IRAs ingafakwa
- IRA yeNdabuko,
- enye i-SEP IRA,
- 401 (k) isicwangciso, okanye
- i-pre3 yerhafu 403 (b) icebo
I-SEP IRAs inokuguqulwa kwaye ifakwe kwiRoth IRA.
Ukukwazi ukugqitywa kwi-SEP IRAs kuthetha ukuba abathathi-nxaxheba bahlala belawula ngokupheleleyo apho imali yabo ipakishwe khona nokuba imali ityala njani.
I-SEP IRAs ingasetyenziselwa ukuKongeza kwiIras zeNdabuko kunye neeRoth IRAs
Cwangcisa abathathi-nxaxheba bangancedisa imali kwi-IRA yabo yeRhafu okanye i-Roth IRA, ngaphezu kokuthatha inxaxheba kwi-SEP IRA.
Qaphela ukuba ukuthatha inxaxheba kwi-SEP IRA kuthetha ukuba umntu uhlanganiswe isicwangciso somhlalaphantsi emsebenzini. Oku kunokuchaphazela ukuba zinokudityaniswa kangakanani kwi-IRA yeNdabuko. Inani legalelo leMveli ye-IRA lichithwa lixhomekeke kwi-AGI yomntu eguqulelwe unyaka.
Qaphela ukuba ukufaneleka kweRoth IRAs kusekwa kwi-AGI yonyaka.
Khumbula, abantu abaqeshwe ngabanye banokunciphisa i-AGI yabo ngemali nge-SEP IRA. Ngaloo ndlela kunokwenzeka ukuba kunciphise i-AGI ngokwaneleyo ukuba ivumeleke kwi-Roth IRAs okanye i-IRAs yeNdabuko.
Abantu abaqeshwe ngokuzimeleyo banokufaka isandla kwiNkcubeko ye-IRA kunye / okanye iRoth IRA kunye / okanye i-SEP IRA kunyaka. Oku kunikeza ukulungelelanisa xa usenza isigqibo malunga nokuba uninzi kangakanani ukufaka isandla kwisicwangciso ngasinye somhlalaphantsi.
Umrhumo we-SEP ogqithisiweyo ungabanjelwa kwaye uchithwe ngonyaka olandelayo
Ukuba umntu uncedisa ngaphezu kwexabiso elivunyelweyo kwi-SEP IRA, imali engaphezulu iyakwenziwa kwaye iyancitshiswa kunyaka werhafu olandelayo. Nangona kunjalo, igalelo elingaphezulu kunokuba lixhomekeke kwi-10% yentlawulo yerhafu ngaphezu kokufaka isandla kwisicwangciso somhlala-phantsi. Kulula ngokukhawuleza ukukhusela iminikelo engaphezulu ngokuqhuba izibalo ze-SEP ze-IRA ngaphambi kokuba kwenziwe nayiphi na iminikelo yokugqibela eyabelwe kunyaka werhafu.
Uninzi olunokuba luncedo njani kwi-SEP IRA?
Kukho umda ophezulu wama dollar ka-53,000 ngamnye umntu othatha inxaxheba kulo nyaka ka-2015.
- I-SEP IRA Imirhumo ye-2015
Indlela umrhumo wegalelo ubalwa ngayo kuxhomekeke ekubeni isicwangciso sokuthatha inxaxheba ngumqeshwa okanye siqeshwe.
Kubaqeshwa, ukubalwa kulula. Yandisa inani legalelo (kufika kuma-25%) ngembuyekezo yonyaka ehlawulwa kumqeshwa ngamnye, ngokuxhomekeke kumda wokunciphisa ama dollar. Umqeshi akadingeki ukuba abike inani lemisebenzi ye-SEP kwifomu yomqeshwa ngamnye W-2. Nangona kunjalo, umqeshi uya kufuna ukukhangela ibhokisi kwiFomu yeFomu ye-2-13 ukubonisa ukuba umqeshwa ubhekiswe kwisicwangciso somhlala-phantsi.
Kubantu abaqeshwe ngabanye (kubandakanye amaqabane ebambisene), ukubala inani lemali lifuna ukulinganisa intlawulo kunye nokulungiswa kwezinga lokunikela. Okokuqala, kuyakufuneka silinganise umvuzo womntu oqeshwe ngumntu wonyaka. Oku kulinganiswa ngumvuzo womntu womntu kwi-self-employment.
Iintlawulo Zemali ezivela kwi-Self Employment Calculation | |
Inzala emveni kotsalo kwiShedyuli C (umgca 31) kwiShedyuli F (umgca 34) kwiShedyuli K-1 (yeFom 1065, ibhokisi 14, ikhowudi A) | |
Nciphisa isahlulo esicatshulwayo yerhafu yokuqeshisa (ifomu 1040 umgca 27) | |
Ulingana nemali engenayo yemali evela kwingqesho yedwa | |
Ukubala oku ngokwakho, sebenzisa i-Worksheet Worksheet ye-Self-Employed efunyenwe kwisiqendu 5 soPapasho 560.
Isibini sesibini abantu abaqeshwe ngabanye banesilinganiso esincinane somnikelo kunabasebenzi. Oku kungenxa yeemeko ezingenabuhlungu kwikhowudi yentlawulo apho kuchithwe umlinganiselo wenkxaso kunye nokuqulunqwa kwemali engenayo kuxhomekeke ngokuxhomekeke komnye nomnye. I-IRS iqulunqe indlela engachangekanga yokubala inani lemali ngokulungisa ixabiso lomnikelo. Izinga lomrhumo lomntu oqeshwe ngabasebenzi libalwe ngolu hlobo lulandelayo:
Isicwangciso sokulinganisa isicwangciso esifanayo |
Yongeza 1 kwizinga legalelo |
Hlukanisa izinga lokunikela ngokulinganayo kunye nezinga elifanayo. Isiphumo sisiphumo somrhumo wabantu abaqeshwe ngabanye |
Jonga i-Rate Worksheet ye-Self-Employed kwisiqendu 5 soPapasho 560.
Ngamanye amagama, ukuba i-filer yeShedyuli C ibeka i-IRA ye-SEP ngezinga le-25% lentlawulo kubo bonke abathathi-nxaxheba, inani elithe umntu oqeshwe ngumntu onokuzibandakanya angabandakanyeka kubasebenzi bakhe ngu-25% wembuyekezo yomqeshwa ngamnye kunyaka. Yaye isixa umntu oqeshwe ngumntu onokuzifaka isandla sakhe kwi-SEP ye-IRA ngu-20% (oko kukuthi, 0.25 ÷ 1.25 = 0.20).
Iinguqulelo ze-SEP zeNguqulelo zoLuntu | ||
Ukuba iNqanaba leMigangatho yokuHlalwa kweSicwangciso esifanayo ... | Izibalo zokuguqula | Isilinganiselo sokuxhaswa ngokuzimeleyo (ezijikelezwe kwiindawo ezi-4 eziphezulu) |
5% | .05 ÷ 1.05 | 4.7619% |
10% | .10 ÷ 1.10 | 9.0909% |
15% | .15 ÷ 1.15 | 13.0435% |
20% | .20 ÷ 1.20 | 16.6667% |
25% | .25 ÷ 1.25 | 20.0000% |
Ngolunye uhlobo lwemali yokuguqulwa, bona iNqanaba leMali yokuziThengisa ngokuSebenza kwiSahluko 5 soPapasho 560.
Umzekelo woBalo loNgeniso lomntu oZimayo
Kubantu abaqeshwe ngabanye, sandisa inani lentlawulo evela kwi-self-employment by the rate of self employed. Ingeniso emali evela kwi-self-employment, nangona kunjalo, kuxhomekeke ekubaleni kwerhafu yokuqeshisa kunye nenxalenye ehlawulwayo yerhafu yokuqeshisa. Masibeke ndawonye le matika kumzekelo.
Umzekelo: UClare ungumqambi wezobugcisa oqeshwe ngokuzenzekelayo ofaka iShedyuli C. Akanayo nabasebenzi, kwaye ngoko kufuneka abale igalelo le-SEP ye-IRA kuphela. Ufuna ukwazi ukuba yintoni ephezulu ekunokufaka isandla kwi-SEP IRA. Nantsi indlela esiza ngayo impendulo:
Umzekelo: Igalelo le-SEP kwiFilimu yeShedyuli C ene-$ 100,000 yenzuzo | ||
Inzala emveni kotsalo Kusuka kwiShedyuli C (umgca 31) | Bonisa izibalo | $ 100,000 |
Ukubalwa kweerhafu yokuqeshisa (usebenzisa iShedyuli yeShedyuli yeSET efutshane) | ||
Yandisa inzuzo enenzuzo ngo-92.35% | 100,000 × 0.9235 = $ 92,350 | |
Yandisa loo mali ngo-15.3% (le yerhafu yengqesho) | 92,350 × 0.153 = $ 14,129.55 | |
Uhlula isixa-mali sesi-2 (le ngxenye ehlawulwayo yerhafu yengqesho) | 14,129.55 ÷ 2 = $ 7,064.775 | -7,065 (ukujikeleza) |
Imali engenayo kwi-self-employment | 100,000 - 7,065 = | 92,935 |
Isilinganiselo sokuHlanganisa | 25% | |
Guqula kwi-SE Igalelo leNkxaso | 25% ÷ 125% = | 20% |
Ukwandisa iMali yeNzuzo evela kwi-Self Employment yi-SE Yokunikezelwa kwamaxabiso | 92,935 × 0.20 = | $ 18,587 |
Kulo mzekelo, uClare angenza igalelo ukuya kwi-18,587 ye-SEP-IRA yakhe esekelwe kwi-$ 100,000 yenzuzo yakhe enetyuli yeShedyuli C. Unokuba negalelo elincinci, ukuba ufuna. Phawula le mali ayi-25% yeShedyuli C, kwaye akukho 20% yeShedyuli C.
- Ukubala i-SEP i-contribution ye-IRA yenza imali, sebenzisa i-Worksheet Worksheet ye-Self-Employed efunyenwe kwisiqendu 5 soPapasho 560.
Ngaphambi kokuthatha i-SEP, qiniseka ukuba
- Funda ngaphezu kwesahluko sesi-2 seSaziso sika-560. I-IRS yenza umsebenzi omuhle kakhulu wokuchaza izicwangciso zempesheni zabasebenzi ezilula.
- Funda isicwangciso se-SEP (Ifomu 5305-SEP) okanye izicwangciso zeemodeli ezifanayo ezibonelelwa liziko lemali ozikhethelayo.
- Ukuba ishishini lakho linabasebenzi, bavavanye ukuba ngabaphi abasebenzi kufuneka baqulunqwe ngesicwangciso se-SEP (inkcazo kwiSaziso 560).
- Ukuphonononga ukuba zeziphi iingcaciso kufuneka zenziwe kubasebenzi (kunye neenkcazo kwi-Publication 560).
- Qonda ukuba unako ukuthatha inxaxheba kwi-IRA ye-SEP.
- Qondisisa ukuba iza kuxhomekeka njani kwimbuyekezo yerhafu, kunye nendlela ekuchaphazela ngayo ukubala kwakho irhafu.
- Thelekisa i-SEP malunga nezinye izicwangciso zokuthatha umhlala-phantsi zoshishino ezifana ne-401 (k) kunye nezicwangciso ze-SIMPLE.
- Amaziko emali yophando alawula i-SEP IRA izicwangciso. Ukuphonononga iphepha leziko lemali, iindleko kunye nokhetho lokutyalomali.
- Qhagamshelana neengcali zerhafu ukuze uncede ngokuthelekisa iimpembelelo zolu hlobo lwesicwangciso.
Izibonelelo ezivela kwi-IRS.gov
- Ukupapashwa kwama-560, iiNkqubo zoMhlala-phantsi zeShishini elincinci (pdf)
- Ifom 5305-SEP , icebo le-SEP plan (pdf)
- I-SEP Isicwangciso se-Fix-It Guide (ichaza iimpazamo ezili-6 nendlela yokuzilungisa)
- ISP Plan FAQs
- Ukukhetha iSicwangciso seSEP
- Ukuseka isicwangciso se-SEP
- Ukuthatha inxaxheba kwisicwangciso se-SEP
- Ukusebenza nokugcina iSicwangciso se-SEP
- Ukuphelisa iSicwangciso seSAP