Pehea e hoʻolālāʻia ai ka'Āla o ka Medicare o nā Haumāna - no ka poʻe Hana a me ka Hanahana
He aha ka 'Auhau Medicare Hoʻoilina'ē aʻe?
ʻO ka'Āpana Kula no ke KanawaiʻAmelika o 2013, i hoʻokomoʻia i ke kānāwai ma Ianuali 2, 2013, ua komo pū kekahi mea e hoʻonui ai i ka hapahana o ka hapa kālā Medicare no nā meaʻoi aku kaʻoihana kiʻekiʻe, nā mea hana a me nā meaʻoihanaʻoihana hana.
ʻO ka ukuʻauhauʻauhau he 0.9% o ka loaʻa kālā o nā limahana. ʻAʻole kōkua nā mea hana i kēiaʻauhau hou. ʻO ka uku kālā Medicare no ka loaʻa kālā ma luna o kahi kūlana kūikawā, ma muli o ke kūlana kālāʻauhauʻauhau kālā a kēlā me kēia.
ʻO ka uku kālā āpau Medicare o 0.9% e pili ana i ka loaʻa o ka loaʻa kālā hana a me ka ukuʻoihana pilikino i luna o kēia mau kumu:
- Ua hoʻopaʻaʻo ia i ka hui pū - $ 250,000
- Ua hoʻokaʻawaleʻia ka male ma kahi o - $ 125,000
- Kūkahi - $ 200,000
- ʻO ke poʻo o ka home (me ka mea loaʻa) - $ 200,000
- ʻO ka wahine kāne make a me ke keiki hānai - $ 200,000
Pehea e Keʻakeʻa ai i kaʻOihana Auhau Medicare'ē aʻe?
Pono kēlā me kēia hakuhana e kāohi i kaʻauhau Medicare e lilo i hapa o ka FICA (Social Security a Medicare), no kēlā me kēia limahana no kēlā me kēia manawa uku. ʻO nā loaʻa kālā o nā limahana (me ka uku hāpai kālā ) pili i kaʻauhau Social Security a Medicare. (E nānā i nā "Nā Kūikawā Kūikawā no nāʻIke Likeʻole o nā lawelawe a me nā uku" o ka Publication IRS 15 no nā kiko kiko'ī e pili ana i nā kālā i loaʻa.)
ʻO ka ukuʻauhau Medicare he 1.45% no ka mea hana a me ka limahana o kēlā me kēia. ʻO ka paepae hoʻomaha e $ 200,000. Ma kahi iʻoi aku ka nui o ka uku kālā o ka limahana ma mua o kēia paepae, pono e hoʻomaka ke kāohiʻana. Ma luna aʻe o kēia paepae, e hoʻomau ka mea hana i ka 1.45% a me ka limahana e hāʻawi i ka 2.35%.
Eia kekahi laʻana, inā he $ 220,000 ka uku o ka limahana no ka makahiki, pono ka uku a me ka limahana hana i $ 2900 ($ 200,000 x 1.45 pakeneka) no ka huina kālā he $ 200,000. Hoʻolimalima ka mea hana i ka $ 290 hou no ka $ 20,000 hou ($ 20,000 x 1.45 pakeneka) a hoʻolimalima ka limahana i $ 470 ($ 20,000 x 2.35 pakeneka).
Pehea wau e hōʻike ai a uku i kaʻauhau Medicare no nā mea'ē aku?
Ma keʻano he mea hana, ponoʻoe e mālama i nā moʻolelo o ka nui o kaʻauhau Medicare hou eʻauʻa anaʻoe mai ka uku hana a ka mea hana. E uku i kēia mau kālā me nā ukuʻauhau uku'ē aʻe a pau āu e hana ai, ma ka hola hebedoma a iʻole ka mahina.
ʻO ka uku kālā hōʻai'ē Medicare i komo i loko o ka IRS Form 941 (KaʻIke Kū'ē o kaʻIke Kū'ē Quarterly Federal Tax). Ponoʻoe e hōʻike i ka nui o nā uku uku a me nā kumuhana i pili i kēiaʻauhau (ma ka laina 5d). E hoʻomanaʻo, e kāohi anaʻoe i ke kālā hōʻailona Medicare e hoʻomaka ana ma kahi o $ 200,000, akā,ʻoi aku ka nui o ka uku o ka limahana ma mua o kēia kālā no kāna hoʻihoʻi kālā.
No ke aha he mea e pono ai eʻike e pili ana i ka 'auhau no nā maʻi Medicare
No laila, no ke aha eʻoluʻolu aiʻoe, e like me ka meaʻoihana hana, e heluhelu i kāna mau wehewehe pihaʻana i ka hanaʻana o kaʻauhau Medicare no nā kāne hoʻokahi a me nā kāne male?
1. hoʻohana nā limahana i nā nīnau. Pono nā mea hana eʻauʻa i kaʻauhau kālā Medilare, ma mua aʻe o ka 1.4% Mediumre kaʻauhauʻauhau, ma ka huina 0.9% ma ka uku Medicare eʻoi aku i ka $ 200,000 i ukuʻia i kahi limahana.
ʻO ka nui o ka mālamaʻana i ka Medicareʻaʻole hiki ke uku i ka uku a hoʻokahi, a hiki i ka limahana ke kānalua i keʻano o nā mea hana. Hiki i kekahi poʻe hana ke loaʻa kaʻauhau Medicare hou no ka nui o ka nui i hoʻomahaʻia. Pono e ukuʻia kēiaʻauhau'ē aʻe ma ka hōʻai'ēʻauhau kālā a kēlā me kēia kanaka.
ʻOiaiʻaʻole hiki i nā paʻahana ke hāʻawi i ka'ōleloʻauhau kālā, pono lākou eʻike i ka likeʻole o nā kālā i hoʻopaʻaʻia a me nā uku e ukuʻia e nā limahana. 'Ōlelo ke IRS:
... hiki ke hana kekahi limahana i ka uku no ka 'Auhau Medicare hou e noi mai i ka mea nāna e hoʻolimalima i kaʻauhau kālā ma ka pepa W-4. E hoʻolimalimaʻia kēiaʻauhauʻauhau hōʻai'ē e pili ana i nāʻauhau a pau i hōʻikeʻia i ka hoʻihoʻiʻia mai o kaʻauhauʻauhau o kēlā me kēia (Form 1040), me kahi pili kālāʻauhau Medicare'ē aʻe.
2. Ma ka W-2 kāu e hoʻouna ai i nā limahana. Ke hoʻounaʻoe i nā hua'ōlelo W-2 i nā limahana i Ianuali, ponoʻoe e hoʻokomo i ka ho'ākāka o ka laina 5 "uku a Medicare a me nā uku." ʻO nā limahana i loaʻa kaʻauhauʻauʻau Medicare hou i loaʻa paha he mau nīnau e pili ana i kēia palapala a me ka likeʻole ma waena o Medicare uku ma kēia laina a uaʻauʻaʻia ke kālā no kaʻauhau Medicare i keʻakeʻa ma ka Line 6.
No ka laʻana, ināʻoʻoe ka mea nāna i hoʻolimalima i kaʻauhau Medicare'ē aʻe ma luna o $ 200,000, a ua mare ka paʻahana, a waiho pū me ia,ʻaʻole pono ka ukuhana e uku i kaʻauhau Medicare a hiki i ka loaʻaʻana o kāna kālā he $ 250,000. Ma kēia hihia, eʻokoʻa nā kumukūʻai ma ka laina 5 a me ka Line 6, a hiki i ka limahana ke uku aku i kekahi mau mea a pau i kāohiʻia.
3. He kanaka hanaʻoe. Ināʻoe e hana i kahiʻoihana'ē aʻe ma mua o kou pono'ī, aiʻoleʻoe he limahana o kāu hui a hui paha , ponoʻoe eʻike i ka hoʻohanaʻana o kaʻauhau kālā a Medicare no kāu loaʻaʻana i kāuʻano W-2. Inā ua loaʻa iāʻoe nā mea iʻoi aku ma mua o ka uku i heluʻia ma luna nei, hiki iāʻoe ke hoʻoholo i kāu mau hoʻoholo pono e pili ana i ka ukuʻana i ka uku kālā Medicare a iʻole e uku hou no kaʻauhau Medicare. Inā loaʻa iāʻoe kēiaʻauhau, ponoʻoe e hoʻopiha i ka helu IRS 8959 e hōʻike i ka heluʻana o nāʻauhau i kāohiʻia a me nā aie i loaʻa, ma muli o kāu kūlana auhau.
4. Hiki iāʻoe ke hana pilikino iāʻoe e like me ka mea kūʻaiʻoihana. ʻO ka uku kālā Medicare hou nō hoʻi e pili ana i nā poʻe hana pilikino i loaʻa iā lākou kahi waiwai kūpono. Ināʻoe he paʻahana a me ka hana pilikino,ʻo nā kumuwaiwai a pau o ka loaʻa kālā (e kū'ē i nā kālā kālā kālā) e hui pūʻia e hiki i nā kiʻekiʻe (ma luna) kahi e pili ana i kaʻauhau Medicare. ʻAʻole hiki keʻauhauʻia kaʻauhau hana kanaka, a ke manaʻo neiʻoe eʻoi aku kāu kālā ma luna o nā kiʻekiʻe ma luna, ponoʻoe e hoʻonui i ka nui o kāu ukuʻauhau i heluʻia no ka loaʻaʻana o kaʻauhau Medicare hou.
Hiki iāʻoe keʻike i kaʻikepili piha e pili ana i nā kiko'ī o kaʻIke kālā Medicare hou, mai IRS.