Ipa Zvipo Nezasi Kwemitero uye Zvikamu Zvishoma
Chii ichochi?
Chikamu 125 Chirongwa chirongwa chekubatsira chinotenderwa pasi pemitemo yemitero yeUnited States.
Inobvumira vashandi kuti vape hutano hwehutano uye zvimwe zvipo kuvashandi vavo pane mari shoma.
Zita rokuti "Chikamu 125 Ronga" rinobva paGwaro 26, Chikamu 125 cheUnited States tax code. Uyu mutemo unotaura mitemo yavanoshandira inofanira kutevera pakusarudza chirongwa chekudya. Inotsanangura izwi rokuti chirongwa chekudya uye rinotsanangura maitiro ezvakadaro chirongwa icho chinogona kusanganisira. Murairo unorambidza zvirongwa zvinosarura vashandi vashoma vanobhadhara nekupa avo vanobhadharwa zvakakwana. Kana hurongwa hwevashandi hunoonekwa huri kusarura, zvikomborero zvinopa kune vashandi vanobhadhara zvikuru vachabhadhara.
Maitiro Azvo Anoshanda
Pasi peChirongwa che 125, vashandi vanobhadhara zvikwereti kuburikidza nemubhadharo wokubhadhara. Mari yakabviswa kubva kumari yevashandi inodzivirirwa kubva pamitero, saka vashandi vanochengetedza chikamu chikuru chemari yavo. Vashandi vanochengetedza mari pamwe chete kubva pamari yakabviswa kubva kubasa revashandi isingabhadharwi neHuman Security uye Medicare mitero.
Kuti urongwa hwekuita seurongwa hwekudya , vose vanotora chikamu vanofanira kuva vashandi. Chirongwa ichi chinofanira kubvumira vashandi kusarudza pakati pemamwe maviri kana akawanda, izvo zvaro zvinofanirwa kutengesa (zvakadai semari). Chimwe chikomborero chinofanira kunge chakafanirwa kubatsirwa zvakadai sechinotevera:
- Health Insurance Premium yevashandi vanorayirwa nehutano inshuwarheni inobviswa kubva kubhadhara vevashandi vasati vateresi.
- Mazino, Njodzi kana Boka Mapeimisi eInishuwarenzi yehupenyu inogona kuderedzwawo kwemazino, ngozi, kana boka remishuwarenzi yeupenyu.
- Utano Hwakagadziriswa Kutengesa Akaunti Pasi pehutano hwehutano FSA, mushandi anosarudza kuva nemari yakatarwa yakabviswa kubva pamutambo wake wekubhadhara mubhadharo nguva imwe neimwe yekubhadhara. Mari yacho inoshandiswa mune imwe nhoroondo. Mushandi anokwanisa kubvisa mari yacho kuti awane kubhadharwa kwezvikwereti zvinoshandiswa mune zvehutano izvo zvisina kuvharwa neinishuwarenzi.
- Kutarisira kuchengetedza Flexible Kutengesa Akaita Sezvarinoreva zita racho, mumwe munhu ane hanya neFSA ndiyo mari inogona kushandiswa kutarisira munhu anovimba naye. Apo DCFSA inowanika, mushandi angasarudza kuderedzwa kwe $ 5,000 kubva pamutengo wake wepamberi. Mari yacho inogona kushandiswa kutarisira mwana akachengetedzeka pasi pe13 kana mumwe murume akaberekwa kana mubereki anogara nevashandi.
Kubatsirwa
A Chikamu 125 Chirongwa chinopa kuchinja. Vashandi vanosarudza mhando dzezvikwereti zvavanoda kuisanganisira, zvakadai sechiremba, mazino, nekuonekwa. Vanogonawo kupa mari yekushandisa mari iyo vashandi vangashandisa kubhadhara mari yekurapa nevana. Vashandi vanosarudza zvikwereti zvavanoda uye vanobhadhara zvikomborero kuburikidza nemari yekubhadhara mari. Mari iyo yakabviswa kubva kubhadhara vevashandi haibvi pamari yavo yakawanda .
Aya mari haasunungurwi nehurumende uye mutero wehurumende.
Nokuti zvipo zvevashandi hazvina mutero, vashandi vanogona kuwana zvikwereti zvakakosha pamutengo wezvavanobatsira. Uyezve, zvipo zvekutanga zvakabhadhara nevashandi zvinobatsira kuderedza mari yezvipo kune vashandi. Mhedzisiro ndeyekukunda-kukunda. Vose vashandi nevashandirwi vanochengetedza mari pamabhadharo. 125 Zvirongwa zvinobatsira vaduku vashandi kuramba vachikwikwidzana mumusika nekuita kuti vakwanise kupa vashandi kubatsirwa .
Chikamu 125 Zvirongwa zvinopa mamwe mazano kune vashandi. Izvi zvinosanganisira:
- FICA Kupikira Kuchengetedza Nokuti michero yevashandi haisi pasi pekuchengetedzwa kwehupfumi uye Medicare (FICA) mitero, mubhadhari haafaniri kubhadhara mitero yeFICA pamari iyo. Nokudaro, bhizimusi rinogona kuchengetedza 7.65 mashekeri emadhora ose akapiwa.
- Kupiwa Kwevashandi Kwemari Premium Kubhadhara Vashandi vanobhadhara mapeamisi anobva pamubhadhara. Mune dzimwe nzvimbo, mari yekubhadhara yavanoshandira inoderedzwa nemipiro (kuderedza mubhadharo) yakagadzirwa nevashandi uye nezvipo zvakagadzirwa nemushandirwi kubhadhara mushandi anobatsirwa. Chigumisiro chacho ndechokuti vashandi vashoma vanobhadhara zvikwereti .
Administration
Vashandi vanobatanidza mari yekugadza, kutungamirira nekuteerera chirongwa che 125. Iwe unogona kutonga chirongwa chako iwe pachako kana kukwereta mumwe munhu kuti akugadzirire iwe. Utungamiri huripo hunowanika kubva kune hutano hwekambisi inshuwarisi uye vatongi vanozvimirira Zvinotarisirwa kupa chirongwa chechi 125 zvinokurumidza kugadziriswa nekuchengetwa kweFICA uye mapeamisi ekubhadhara kwevashandi. Nokudaro, mushandi anogona kuchengetedza mari yakazara kuburikidza nekushandisa chirongwa che 125. Tarisa nebhizimisi rako rehutano inshuwarisi kana mujeri wehushandiro kuti uone kana chirongwa chepfungwa chechi 125 chinonzwisisika nekambani yako
Purogiramu Yakadzikama yeKafeteria
Pasi Pechikamu chechipiri che US tax code, makambani anoruramiswa zvirongwa zvinobatsira izvo zvinosarudzira mukuritira vashandi vanobhadhara zvikuru kana vashandi vanokosha. Makambani maduku anoshandisa vashomanana vashandi, saka ivo vanowanzokanganiswa nemhosva kune makambani makuru. Nokudaro, makambani akawanda maduku akadzivirira zvirongwa zvekudya.
IRS yakatanga urongwa hutsva hwevashandi vashoma muna 2010. Inonzi chirongwa chekudya chekudya, chirongwa chitsva ichi chinonyanya kukosha chisina kusarura pane chirongwa chepaduku 125. Chirongwa chakanaka chekudya kwekudya chinowanika kumabhizimisi anoshandisa zana kana vashoma vashandi.