No ka poʻe i loaʻa i ka loaʻa o ka uku hanaʻokoʻa -ʻoiai he poʻe pilikino a ma ka hanaʻana i kahiʻoihana - hiki keʻauhau nui i ka manawaʻauhau. ʻO nāʻauhau hana hana pilikino e like me ka pāpālua. Ke uku neiʻoe i kāuʻauhauʻauhau a laila ukuʻoe i nāʻauhauʻauhau pū kekahi. No ke aha mai? He aha nāʻauhau hoʻolālā pilikino?
E loaʻa i nā pane i kēia mau nīnau a me nā mea hou aku e pili ana i kaʻauhau hoʻolālā pilikino, me ka nui o ka mea, ka mea e uku, a pehea e uku ai.
01 - He aha nā kālāʻauhau mahi?
ʻO kaʻauhau hoʻolālā pilikino ka mea iʻike nuiʻia no nā limahana e like me "nāʻauhauʻauhau" a iʻole FICA. ʻO kēia mauʻauhau mālama ola a me Medicare, nā mea likeʻole (a me ka hoʻohui pūʻana) i kaʻauhau kālā. ʻO ka ukuʻauhauʻoihana he 15.3 pakeneka (12.4 pakeneka no ka Social Security a me ka 2.9 pakeneka no Medicare) no ka $ 118,500 mua (no ka 2016) o ka loaʻa kālā pilikino . Hiki ke hoʻololi i kēia kumu uku uku i kēlā me kēia makahiki, akāʻo nā hapa nui ke noho mau.
He kani kēia, akā,ʻaʻole iʻoi aku ka nui o ka loaʻaʻana no kēia mauʻauhau uku likeʻole mai nā limahana o kahi hui. ʻO keʻokoʻa, aia ma ka mea hana a limahana hana i hoʻokaʻawale i kēia mauʻauhau, e uku ana kēlā me kēia kālā he 7.65 pakeneka. Ke hoʻohanaʻoe iāʻoe iho, ukuʻoe i ka mea hana a me nā māhele limahana.
02 -ʻO wai ka mea e uku i nā ukana hana hana?
ʻO kēlā me kēia (keʻole kekahi mau limahana o ka halepule) me ka uku kālāʻoihana pilikino he $ 400 ke ukuʻia i ka ukuʻauhauʻoihana. Eia naʻe, keʻoleʻoe e hana i kahi $ 600,ʻaʻole pono e hoʻounaʻia ka hui i uku iāʻoe i ke kālā 1099-Misc e hōʻike ana i kāu loaʻa kālā. ʻO ka loaʻa kālā loaʻa iāʻoe iho ka uku i loaʻa iāʻoe ma kahiʻoihana home a ma o kaʻikeʻana paha. Inā loaʻa iāʻoe kahi W-2 no ke kālā mai ka hui mai i lailaʻaʻole ia he uku kālā pilikino.
03 - Pehea wau e hoʻopili ai i nāʻauhau mahi hana?
Hiki ke ukuʻia nāʻauhau ukuhana hana ke ukuʻoe i kāuʻauhauʻauhau. Ua hoʻokomoʻia ka huina ma ka laina 56 o kāu 1040. Akā naʻe, ua heluʻia kēia huina ma kekahiʻano likeʻole,ʻo ka Schedule SE . Ināʻoe e waiho ana i kahi Hōʻawina SE, e waiho neiʻoe i kahi hōʻailona C (hoʻohanaʻia e helu i ka waiwai a iʻole ka poho mai kekahiʻoihana a iʻole ka uku kūpono wale nō), Hōʻike F (hoʻohanaʻia e nā mahiʻai) aiʻole Hōʻole K-1 Pepa 1065 (hoʻohanaʻia no ka pilina nā hui likeʻole).
04 - Pehea e hiki ai iaʻu ke hoʻemi i kāʻauhau mahi pono'ī oʻu?
ʻO ka nui o kāu uku i loko o kaʻauhauʻoihana pilikino e pili ana i kāu kālāʻoihana pūnaewele,ʻo ia wale nō ke ala e hoʻemi ai i kāuʻauhau mahiʻoihana e hōʻemi i kāu loaʻa kālā.
ʻO ke ala maikaʻi loa e hana aiʻo ia e hōʻoiaʻiʻoʻoe e lawe nei i nā unuhi hoʻoili a pau iāʻoe iho i kāu Lālā C (aiʻole nā pane kālāʻauhau'ē aʻe) no ka mea e ho'ēmi ana i kāu loaʻa kālāʻoihana. Hoʻokaʻawaleʻia nā hopena o ka'Ahawina A a me nā IRA no ka loaʻaʻana o kāu kālāʻoihana pūnaewele aʻaʻole e ho'ēmi i kāuʻauhauʻoihana hana.
05 - Hiki iaʻu ke hoʻokaʻawale i nā 'auhau auhau o kaʻu hana?
Hiki iāʻoe ke hoʻokaʻawale i ka hapalua o kāu kālāʻoihana hana ma kaʻikeʻana i kāu kālā kūpono. E ho'ēmi kēia i ka nui o kaʻauhau kālā āu e uku nei. ʻO ke kumu e hiki ai iāʻoe ke unuhi wale i ka hapalua,ʻoʻoe wale nō ka kuleana e unuhi i ka hapalua o nā lafoga FICA āu e uku ai he mea hana, e like me ka mea'ē aʻe o ka hana,ʻaʻoleʻo ka hapalua o ka hapalua.