Nyaya inokosha: IRS inoratidza zvakajeka kuti kana ukashandisa basa rebhadharo kana mumwe munhu kuti aite basa rako rekubhadhara, pamwe nemishumo uye mari, izvi hazvikugadziri semushandi webasa rokutarisa kuti mitero inoshandiswa yakaiswa panguva yakakodzera hwaro uye kuti mitero yose inobhadharwa zvakanaka uye nenguva.
Chii Chekubhadhara Mitero Ndinofanira Kubhadhara?
Federal and state payroll taxes dzinosanganisira:
- Sangano nehurumende inotora mitero inofanirwa kubviswa kubva kumunhu ari kubhadharwa uye kubhadharwa ku IRS (federal income tax) uye inotaura (nyika inotambira mitero) sezvinodiwa nemutemo.
- FICA mitero ( Social Security uye Medicare mitero) yakadzivirirwa kubva kubhizimisi yevashandi uye yakaenzana nevashandi. FICA mutero inofanirwa kuribhadharwa kana yevhiki imwe neimwe kana pamwedzi, zvichienderana nehukuru hwebhadharo yako, uye inorondedzwa gore roga roga paFomu 941 .
- Nhepfenyuro yehurumende yemitero iyo inobhadharwa zvichienderana nekubhadhara kwakakwana kwevashandi vose. Iyi mitero inobhadharwa kwegore negore kana gore uye inoshushwa paFomu 940.
- Kutaura kusabhadhara mitero , kuunganidzwa, kwakabhadharwa uye kubhadhara maererano nemitemo yenyika.
Mimwe mibairo yemitero yemitoro inosanganisira mitero yegore negore uye kubhadhara mutero kune vashandi paFomu W-2 uye vashandi vebvumirano paFomu 1099 .
The Trust Trust Recovery Penalty
The Trust Fund Recovery Penalty chirango chinosungirwa kune mabhizimusi anounganidza mari, nhoroondo yemari iyoyo, uye aribhadharira mari iyo kubhadhara zvikwangwani.
Kutengesa mutero kune teresi yeTFRP, sekuri mitero yemitero. ITFRP inogona kuiswa ne IRS ye:
- Kukundikana nokuzvidira kutora mutero,
- Kukundikana nokuzvidira kubhadhara uye kubhadhara mutero, kana
- Kuzvipira kuedza nenzira ipi zvayo yekudzivisa kana kukunda mutero kana kubhadhara.
Cherechedza kushandiswa kweshoko rokuti "kuda," rinotsanangurwa neRIS se "chinangwa, nemaune, kuzvipira, uye kuziva, sechichienzaniswa nechinangwa.
"Willfulness" ndiyo mafungiro evanhu vane mutoro avo vane rusununguko rusununguko kana sarudzo vanenge vasingadi kuteerera mutemo kana kuti havana hanya nezvinodiwa. "Mune zvimwe zviitiko, kusaremekedza kusina hanya kwechokwadi chaicho kuchakwanisa kuratidza kuda.
Mutoro wega wega weMitemo Mitero
Iwe sangano rinotungamirira kune kambani yako rinogona kutarisirwa pachako iwe pachako rinokonzerwa nekukundikana kwekuzvidzivirira kubvisa vashandi vekubhadhara uye mitero yemitero kana kubhadhara mitero yemari yemari uye mamwe mitero yemitero kune vehurumende nehurumende dzehurumende.
Ndeipi Mhosva?
Zvikanganiso zvakaoma; urongwa urwu ndehuwandu uye huwandu. Kuti uwane mamwe mashoko pamusoro pezvikwereti, ona IRS Publication 15: Mutero wemutero weVashandi . Izvi zvikwereti ndezomuFomu 941 mitero (inholding uye FICA mutero) asi inogona kushandiswa kune mamwe maitiro akafanana.
Kukundikana kuisa Fomu 941 uye mafomu akafanana: 2% mazuva mashanu zvichienda mberi, 5% mazuva matanhatu kusvika kwemazuva matanhatu, 10% kupfuura mazuva gumi nemaviri munguva pfupi kana mukati memazuva gumi kwekutanga chiziviso kubva ku IRS, inopfuura 15%.
Trust Fund Kubhadhara Chirango chekukundikana kubhadhara mitero yebhareji pazvinenge zvichifanira, zvakatemerwa kune mutungamiri. IRS inoti, "Kana mari, mari yekuchengetedzwa kwevanhu, kana Medicare mitero inofanirwa kubviswa haina kubviswa kana kuti isingabhadharwi, iwe [senhengo inofambisa] ungave iwe pachako iwe unofanirwa kubhadhara chikwereti chechivimbo chekuregererwa."
Yeuka, TFRP ndeye 100% yemutero usingabhadharwi (mari, mari, kuchengetedzwa kwevanhu, uye Medicare). Mukuwedzera kune zvikwereti, kufarira kunowedzera kubva pazuva rakakodzera.
Ko Kana Ndikaita Dheyoti Pfupi? Ko Dzimba Dzinoshandiswa Sei?
Dhipositi inoshandiswa kune mvumo yakangopfuura. Ngatiti iwe unofanirwa kuita mari ye $ 1500 mwedzi mumwe nomumwe. Iwe hausi kuita kuti March 15 ako aende, asi iwe unoita mari ye $ 2000 musi waApril 15 kuti uwane. $ 1500 inoshandiswa muna April 15 uye $ 500 kusvika March 15. Unogona kuongororwa chirango che $ 1000 un-yaiswa kuMarch 15.
Dzimwe Mhando dzePair-Related Related Penalties
- Kunyange kana iwe uchikwanisa kuratidza kuti kukundikana kwako kubhadhara kana kutaurira mitero kwaisava "kuda," uye iwe usingafaniri kubhadhara Trust Trust Recovery Penalty, iwe unogona kutarisana nemitambo yekubhadhara kwekupedzisira.
- Iwewo unogona kupiwa chirango nokuda kwemitero yebhadharo isina kubhadhara kana iwe usina kukanganisa vashandi sevatariri vezvokuchengetedza panzvimbo yevashandi .
- Kusakwanisa kugadzirira W-2 mafaira kune vashandi uye kuvapa panguva yakatarwa (kuguma kwaJanuary, kune gore rakapfuura), vanogona kukupa iwe $ 50 chirango chechitema chimwe nechimwe chinofanira kutumirwa kana chisina kunyatsogadzirirwa.