Izaziso zokuhlolwa kwentela, izintela ezibuyiselwe emuva, nokuvikela ukuhlotshiswa kweholo¶

Ukuvula ibhokisi lakho leposi ukuze uthole isaziso sokuhlolwa kwentela esiphuthumayo, isaziso sokugcina senhloso yokukhokhisa, noma ukuthola ukuthi i-akhawunti yakho yasebhange imisiwe noma umholo wakho uhlotshiswe i-ejensi yezimali yezwe noma yezwe kuwubunzima obukhulu bezezimali. Ngokungafani nezinkampani ezizimele zamakhadi okuthenga ngesikweletu noma ama-ejensi aqoqayo, iziphathimandla zentela zikahulumeni (njenge-Internal Revenue Service e-United States, i-HM Revenue and Customs e-United Kingdom, i-Canada Revenue Agency, noma i-Australian Taxation Office) zinegunya elingokomthetho lokuthatha imali efakwa ebhange, ukuhlobisa amaholo, nokubeka izikweletu ngendawo ethengiswayo ngaphandle kokukumangalela kuqala enkantolo yomphakathi.

Kodwa-ke, abaqoqi bentela bakahulumeni baboshwe imithetho eqinile yezaziso esemthethweni, amafasitela ezikhalazo ayimpoqo, kanye nokuvikelwa kobunzima bomthetho. Lo mhlahlandlela ukukhombisa ukuthi ungaqinisekisa kanjani ukuthi isidingo sentela siyiqiniso, ubale umnqamulajuqu wakho oqondile osemthethweni wokumisa isenzo sokuqoqwa, ukhiphe intela yasebhange esebenzayo noma ukuhlobisa iholo, uphonsele inselelo ukuhlolwa kocwaningomabhuku, futhi umise isivumelwano sesitolimende esisemthethweni noma ukumiswa kobunzima bezezimali ngaphandle kokukhokha izinkulungwane zamadola ezinkampanini zokumaketha "zokukhululwa kwentela" ezidla imbuya ngothi.

Yenza lokhu manje¶

1. Ungayizibi imvilophu, bese ubhala phansi inombolo yesaziso esiqondile kanye nomnqamulajuqu wempendulo ophrintwe ekhoneni eliphezulu: Amalungelo entela asemthethweni ancike ngokuphelele osukwini olunyatheliswe kwisaziso (hhayi usuku owasivula ngalo), ikakhulukazi iwindi eliqinile lezinsuku ezingu-30 lokucela ukulalelwa Kwenqubo Yokuqoqwa (CDP) ngemva kweSaziso Sokugcina Senhloso Yentela noma iwindi Lesaziso Sokuntula inselele kwezinsuku ezingu-90.
2. Qinisekisa ukuthi isaziso siwucezu lwemeyili kahulumeni olusemthethweni hhayi ucingo, umbhalo, noma umkhonyovu we-imeyili: Ama-ejensi entela asemthethweni aqala ukucwaningwa kwamabhuku kanye nezenzo zokuphoqelela ngokukhethekileyo ngeposi leposi elingokoqobo (noma ingosi yakho yentela ye-inthanethi kahulumeni eqinisekisiwe), hhayi ngokusabisa ngokuboshwa ngocingo, ukufuna inkokhelo ngenkani ngamakhadi esipho, i-cryptocurrency, noma ngokuthumela izixhumanisi ngocingo.
3. Uma i-akhawunti yakho yasebhange isanda kukhokhiswa namuhla, shayela inombolo yenkampani yemali engenayo esazisweni ngokushesha ukuze ucele ukukhululwa kwentela yobunzima: E-United States, Isigaba 6332© seKhodi Yemali Engenayo sigunyaza isikhathi esiqinile sezinsuku ezingama-21 zokubamba kusukela ngesikhathi ibhange lithola Ifomu le-IRS 668-Imali, ikuthumelele iwindi lentela ebhange ngaphambi kokuba uhulumeni akhiphe intela ephuthumayo ngaphambi kokuba unikeze ubufakazi bezimali eziphuthumayo. ubunzima bezomnotho noma umise uhlelo lokukhokha bese ukhipha intela.
4. Fayila zonke izimbuyiselo zentela ezingamahlongandlebe ngokushesha, ngisho noma ungeke ukwazi ukukhokha idola elilodwa lentela oyikweletwayo: Izinkampani zentela ziyenqaba ngokusemthethweni ukunikeza izivumelwano zesitolimende, isimo sobunzima (Okwamanje Ayiqoqiwe), noma Iminikelo EseCompromise kuze kube "usekugcineni ukuthobela umthetho," futhi inhlawulo yokwehluleka ukufaka ifayela ngokuvamile iphakeme ngokuphindwe kashumi ukukhokha inhlawulo ngenyanga.
5. Butha isitatimende semali engenayo yomndeni sezinyanga ezi-3 esiphelele kanye nesitatimende sezindleko zokuphila esidingekayo: Ngaphambi kokuba ushayele isiphathimandla esiqoqa intela, hlanganisa izinyanga ezintathu zokugcina zokukhokhelwa, izitatimende zasebhange, amarisidi erenti noma mboleko yezindlu, izikweletu zesevisi, izindleko zokwelashwa eziphuma ephaketheni, kanye nezinkokhelo ezitholwe yinkantolo ukuze ugcwalise Isitatimende Solwazi Lokuqoqwa (njenge-IRS33-AF noma 43 F noma 43).
6. Thinta Ummeli Ozimele Wentela Ozimele noma u-Ombudsman uma ukuphoqelelwa kwemithetho kusongela indlu yakho, izinsiza, noma ukunakekelwa kwezokwelapha: Uma intela yentela ikuvimbela ekuthengeni ukudla, ukukhokha irenti, noma ukugcina izibani zikhanya, futhi ama-ejenti ajwayelekile wokuqoqa enqaba ukukukhulula, thumela isicelo esiphuthumayo sosizo kumkhokhintela osemthethweni usebenzisa i-Taxpauch1RS e-United States, iHhovisi Lokwahlulela e-United Kingdom, noma iHhovisi Lomxazululi Wabakhokhintela e-Canada).

Ishadi eligelezayo lesinqumo: ukuphendula izaziso zentela, ukucwaninga kwamabhuku, nezintela¶

flowchart TD
    Start["Kutholwe Isaziso Sentela Esiphuthumayo noma Ukumiswa Kwe-akhawunti Etholiwe"] --> Verify{"Sifike Kanjani Isidingo Sentela?"}
    Verify -->|"Ucingo Lwefoni, Umbhalo, WhatsApp, noma I-imeyili Ukuboshwa Okusongelayo"| Scam["Umkhonyovu Wokuzenza Ongeyena: Vala Intambo bese Ubika Kwabaphathi"]
    Verify -->|"Isaziso Seposi Sephepha Elisemthethweni noma Iphothali Kahulumeni Eqinisekisiwe"| Type{"Iluphi Uhlobo Lwesaziso Noma Isenzo Okuyilo?"}
    Type -->|"Ukucwaningwa Kwamabhuku / Ukuhlolwa noma Isaziso Semali Engenayo Ebikwa Ngaphansi"| AuditFlow["Hlola Idethi Yempendulo Yezinsuku Ezingu-30 noma Ezingu-90"]
    AuditFlow --> GatherDocs["Hlanganisa Amarisidi, Amasheke Akhanseliwe, Nobufakazi Bolayini Obuphikisiwe"]
    GatherDocs --> RespondAudit["Thumela Ukuphikiswa Okubhaliwe Ngemeyili Eqinisekisiwe noma Isikhalazo Senkantolo Yentela Yefayela"]
    Type -->|"Isaziso Sokugcina Senhloso Yokukhokhiswa Imali (Ngaphambi Kokuqala Ukubanjwa)"| PreLevy["Iwindi Lomthetho Lezinsuku Ezingu-30 lokumisa Iqoqo"]
    PreLevy --> FileCDP["Isicelo Sefayela Sokulalelwa Kwenqubo Efanele Ukuqoqwa (isb., Ifomu le-IRS 12153) noma Uhlelo Lokukhokha"]
    FileCDP --> Hold["Ukubanjwa Kweqoqo Lomthetho Kuyasebenza Ngenkathi Isikhalazo noma Uhlelo Lucutshungulwa"]
    Type -->|"Ukumiswa Kwe-akhawunti Yasebhange Okusebenzayo noma Ukuhlobisa Kwamaholo"| ActiveSeizure["I-Emergency Hardship Release Protocol"]
    ActiveSeizure --> BankWindow["I-Bank Levy: Yenza Phakathi Nenkathi Yokuba Ne-Escrow Yezinsuku Ezingu-21 Ngaphambi Kokudluliselwa Kwezimali"]
    ActiveSeizure --> WageMod["I-Wage Levy: Thumela Isitatimende Sezezimali (Ifomu 433-F/433-A) Ukufakazela Ubunzima Bokuphila Okuyisisekelo"]
    BankWindow --> Advocate["Uma I-Ejensi Yenqaba Ukukhishwa Ngesikhathi Sobunzima, Isicelo Sommeli Wezimo Eziphuthumayo Somkhokhi Wentela (Ifomu 911)"]
    WageMod --> Advocate

Isinyathelo 1: Nquma isaziso sakho bese ukhomba umnqamulajuqu wakho osemthethweni¶

Ama-ejensi entela awagxumi asuke emalini yentela engakhokhiwe aye ekuthatheni i-akhawunti yakho yasebhange noma ahlobise amaholo akho. Kunalokho, amasistimu ekhompiyutha azenzakalelayo athumela ukulandelana okuqhubekayo kwezinhlamvu ezingokomthetho phakathi nezinyanga ezimbalwa. Ukwazi ukuthi incwadi yakho iwela kuphi ngalolo chungechunge kukutshela ukuthi singakanani isikhathi osele ngaphambi kokuba kuqale ukuqoqwa okuphoqiwe.

Ukuqhubeka kwesaziso sase-United States (IRS) kanye neminqamulajuqu yezomthetho¶

Izilinganiso zamazwe ngamazwe: I-United Kingdom, Canada, Australia, kanye ne-European Union¶

• E-United Kingdom (i-HM Revenue and Customs / HMRC):
  • Isaziso Sokuhlola Ukuthobela: Isikhathi esisemthethweni se-HMRC sokubuza intela noma ukucwaningwa kwamabhuku ngaphansi kweSheduli 36 ye-Finance Act 2008. Uvamise ukuba nezinsuku ezingu-30 zokuhlinzeka ngamarekhodi aceliwe noma udlulise isaziso solwazi ku-First-tier Tribunal (I-Tax Chamber).
  • Uhlelo Lwesikhathi Sokukhokha (TTP): Ngaphambi kokuthi i-HMRC iqale ukuphoqelela ukusetshenziswa kwempahla ngokuthatha Ukulawulwa Kwempahla (abasebenzeli bokuqinisa umthetho / izikhonzi zenkantolo), izahlulelo zeNkantolo Yesifunda, noma Ukutholwa Okuqondile Kwezikweletu (DRD, okuvumela i-HMRC ukuthi idonse izimali ngokuqondile kuma-akhawunti asebhange ase-UK aphethe ngaphezu kuka-1,000 GBP esikweletini, ivikele i-akhawunti ye-HPRC engu-500000000000000000000000000 cha tšalini yemali Isevisi Yokusekela Izinkokhelo ukuze kuxoxiswane ngohlelo lwanyanga zonke Lwesikhathi Sokukhokha.
• E-Canada (I-Canada Revenue Agency / CRA):
  • Isaziso Sokuhlola / Sokuhlola Kabusha: Ngemva kokucwaningwa kwamabhuku noma isibuyekezo, une izinsuku ezingu-90 kusukela ngosuku olwe ngalo Isaziso Sokuhlola ukuze ufake Isaziso Sokuphikisa (Ifomu T400A). Ngezintela ezijwayelekile zemali engenayo yomuntu siqu, ukugcwalisa Isaziso Sokuphikisa esivumelekile kumisa ngokusemthethweni izenzo zokuqoqwa kwe-CRA enani eliyingxabano kuze kube yizinsuku ezingu-90 ngemva kokuba isigaba Sezikhalazo siqinisekisa noma siguqule ukuhlola.
  • Imfuneko Yokukhokha (i-RTP): I-oda lokuphatha le-CRA lokuhlobisa lithunyelwe ngokuqondile ebhange lakho noma kumqashi wakho ngaphansi kweSigaba 224 soMthetho Wentela Yomholo. Awukho umyalo wenkantolo odingekayo, futhi i-RTP ethunyelwa ebhange inamathela ngokushesha ngaphandle kwesikhathi sokulinda esiyizinsuku ezingu-21 sase-US, okwenza kube bucayi ukuhlela uhlelo lokukhokha ngemva kokuthola incwadi yesixwayiso engokomthetho ye-CRA.
• E-Australia (Ihhovisi Lentela lase-Australia / ATO):
  • Isaziso sikaGarnishee: Ngaphansi kweSigaba 260-5 seSheduli 1 yoMthetho Wokuphathwa Kwentela 1953, i-ATO ingakhipha Isaziso seGarnishee esisemthethweni kumqashi wakho, ibhange, noma izikweletu zohwebo. Uma i-Garnishee Notice idala ubunzima obukhulu bezezimali (okuvimbela ukuthi uthenge ukudla, indawo yokuhlala, noma ukunakekelwa kwezempilo okudingekayo), ungacela ngokushesha ukuhoxiswa noma ukuncishiswa kwe-ATO bese ufaka isicelo sohlelo olusemthethweni lokukhokha isikweletu noma ukukhululwa esikweletini sakho sentela ngezizathu zobunzima obukhulu.

Isinyathelo sesi-2: Ungamisa kanjani intela yasebhange esebenzayo noma ukuhlobisa kwamaholo¶

Uma namuhla uthola ukuthi ibhalansi ye-akhawunti yakho yokuhlola ibonisa iqanda ngenxa yentela yentela, noma umnyango wakho okhokhelayo ukwazisa ukuthi uthole i-oda eliqhubekayo lokuhlotshiswa kwamaholo, isikhathi siyimpahla yakho ebaluleke kakhulu.

Ukukhipha intela ye-akhawunti yasebhange esebenzayo (Umthetho wezinsuku ezingama-21 e-United States)¶

Inhlawulo yasebhange (Ifomu le-IRS 668-A noma elilingana nezwe) iwu ukushaqwa kwesifinyezo sesikhathi esisodwa. Lokho kusho ukuthi imisa inani ledola elihlala ku-akhawunti yakho ngomzuzu oqondile ibhange licubungula isaziso sentela.

1. Qonda ukubanjwa kwe-escrow kwezinsuku ezingu-21: Ngaphansi Kwekhodi Yemali Engenayo Yangaphakathi Yesigaba 6332©, ibhange lakho livala izimali eziqoqiwe ngokushesha, lizikhiphe kubhalansi yakho etholakalayo futhi lizifake ku-akhawunti yokubamba yangaphakathi, kodwa ibhange livinjelwe ngokomthetho ukuthumela imali ku-IRS izinsuku zekhalenda ezingama-21.
2. Ungafaki noma iyiphi imali entsha ku-akhawunti yasebhange ekhokhiswayo uze ucacise ukuthi kuyasebenza yini intela yezwe noma ephindaphindwayo: Nakuba Ifomu le-IRS lombuso 668-A linamathela kuphela emalini efakwe ediphozini ngesikhathi esifika ngaso intela (okusho ukuthi amadiphozithi afakwa ngakusasa awathathwa ngokomthetho ngaleso saziso esisodwa), eminye iminyango yezimali yesifundazwe kanye nezinkampani ezikhipha intela eziphuma kwamanye amazwe ezikhipha intela*3 kuya ezinsukwini ezingama-90. Qondisa kabusha amadiphozithi angenayo noma amasheke ephepha esikhungweni sezimali esihlukile kuze kube yilapho intela ikhishwa ngokusemthethweni ngokubhaliwe.
3. Qinisekisa ubunzima bezomnotho obusheshayo: Shayela inombolo yocingo ephrintwe kusaziso sentela (noma i-IRS Automated Collection System) neSitatimende Solwazi Lokuqoqwa esigcwalisiwe (Ifomu 433-F noma Ifomu 433-A) kanye nezinyanga zokugcina ezingu-3 zezitatimende zasebhange nezikweletu esandleni. Ngaphansi kokuthi Imanuwali Yemali Engenayo Yangaphakathi (IRM) 5.11.2.3.1.4, i-IRS kufanele ikhiphe intela uma intela idala ubunzima bezomnotho obusheshayo, obuchazwe umthethonqubo kahulumeni (26 CFR 301.6343-1) njengokuvimbela umkhokhi wentela ekukhokheleni okunengqondo, izindleko eziyisisekelo, ukukhokha okuyisisekelo, izindleko zokuthutha ukuya emsebenzini noma ukunakekelwa kwezempilo okuphuthumayo).
4. Nikeza ngenombolo yefeksi eqondile yebhange: Uma isikhulu semali engenayo noma i-ejenti ye-ACS ivuma ukukhulula noma ukukhulula ingxenye yentela yasebhange (mhlawumbe ngenxa yobunzima bezomnotho noma ngenxa yokuthi ungene esivumelwaneni sesitolimende esilungisiwe), cela i-ejenti ukuthi *ifekse iFomu 668-D (Ukukhishwa Kwentela / Ukukhishwa Kwempahla kusuka ku-oda lebhange liyiswa ku-Levy ocingweni lwakho, ngenkathi uyiposile ebhange lakho njenge-Levy) imeyili ivamise ukufika ngemva kokuphelelwa yisikhathi sezinsuku ezingama-21.
5. Hlola ukuthi izimali eziqandisiwe zikhululiwe yini ngokusemthethweni: Uma imali ehlezi ku-akhawunti yakho yasebhange ivela ngokukhethekile ezinzuzweni ezithile ezivikelwe, Njengesinxephezelo Sokungasebenzi, Isinxephezelo Sabasebenzi, izinzuzo ezithile Zokukhubazeka Zomakadebona Abaxhumene Nesevisi, Imali Engenayo Yokuphepha Engeziwe (SSI), noma Usizo Lwesikhashana Lwemindeni Eswele (TANF), ukuze inikeze isitatimende sentela esikhishiwe. ngokushesha njengokungalungile noma ukukhululwa ngaphansi kweSigaba 6334 se-IRC.

Ukumisa noma ukunciphisa ukuhlotshiswa kweholo lentela elisebenzayo¶

Ngokungafani nokuhlotshiswa kweholo lombolekisi ozimele (okufakwe e-United States kumaphesenti angu-25 emali engenayo etholakalayo ngaphansi kwe-Consumer Credit Protection Act), intela yentela yombuso (Ifomu 668-W) isebenza emuva. Esikhundleni sokuthatha iphesenti elincane lomholo wakho, intela yemali yentela ithatha yonke into engaphezu kwenani elincane elisemthethweni lokukhululwa ngokusekelwe emalini ebanjwayo evamile kanye nenani labantu abathembele kulo (okuchazwe ku-IRS Publication 1494), ngokuvamile eshiya isisebenzi esisodwa esingaphansi kuka-300 USD ngesonto.

Ukwengeza, intela yomholo iyaqhubeka: inamathela eshekheni ngalinye kuze kube yilapho isikweletu sentela sesikhokhelwe ngokugcwele noma i-ejensi ikhipha Ifomu 668-D Ukukhishwa Kwelevi emnyangweni wakho wokuhola.

Ukuze umise ukuhlotshiswa kweholo lentela ngaphambi kosuku olulandelayo lokunqanyulwa kweholo lakho:

1. Buyisela isitatimende sesisebenzi zingakapheli izinsuku ezi-3: Umqashi wakho uzokunikeza Izingxenye 2, 3, 4, no-5 zeFomu 668-W. Gcwalisa futhi usayine Isitatimende Sabathembele kanye Nesimo Sokugcwalisa ngokushesha bese usibuyisela emnyangweni wakho okhokhelayo zingakapheli izinsuku ezi-3. Uma wehluleka ukubuyisela leli fomu kumqashi wakho, ngokomthetho umqashi ulindeleke ukuba abale iholo lakho elikhululiwe lokuyisa ekhaya njengokuthi Ukufaka Abashadile Abashadile Ngokwehlukana kunabantu abangabancikile, okukushiya unenani eliphansi kakhulu lokuyisa ekhaya.
2. Qinisekisa ukuthobela ukugcwaliswa kwentela: Uma unanoma yiziphi izimbuyiselo zentela ezingagcwalisiwe zeminyaka eyisithupha edlule, zilungiselele futhi uzithumele ngokushesha, futhi ngefeksi amakhophi asayiniwe anobufakazi bokugcwalisa ngokuqondile umenzeli wentela ophethe ucingo lwakho. I-ejensi yemali engenayo ngeke ikhulule intela yeholo yohlelo lwesitolimende noma ubunzima uma unembuyiselo engagcwalisiwe.
3. Cela Isivumelwano Sesitolimende noma Isimo Esingaqoqiwe Okwamanje (CNC): Uma zonke izimbuyiselo ezidingekayo sezigcwalisiwe, ungathola intela yeholo ikhishwe ngokungena esivumelwaneni esisemthethweni sanyanga zonke se-Isivumelwano Sokufaka noma, uma izindleko zakho zokuphila ezivunyelwe nyanga zonke zidlula imali oyihola nyanga zonke, ucela ukuba i-akhawunti yakho ifakwe **Isimo Esiqinile*Njengamanje 5C (Ngamanje) Zombili lezi zinketho ziqala ukukhululwa kweFomu 668-D ngefeksi ngokushesha ehhovisi lokukhokhela umqashi wakho.

Isinyathelo sesi-3: Ungasinda kanjani ekucwaningweni kwentela (Incwadi, Ihhovisi, noma Inkambu)¶

Ukuthola incwadi yocwaningomabhuku akusho ukuthi uhulumeni ucabanga ukuthi uyisigebengu; ukucwaninga okuningiliziwe kubangelwa amaphuzu ezibalo azenzakalelayo (afana ne-IRS Discriminant Function System) noma amafomu okubika angefanisiwe alula.

Izigaba ezintathu zocwaningomabhuku lwentela¶

Imithetho emihlanu ye-ironclad yokuphendula ocwaningweni¶

• Umthetho 1: Ungalokothi uzibe Isicelo Sedokhumenti Yolwazi (IDR), futhi ucele ukwelulelwa izinsuku ezingama-30 uma udinga isikhathi sokudonsa amarekhodi asebhange: Uma ungeke ukwazi ukuqoqa amarisidi amadala noma izitatimende zasebhange ngaphambi kosuku lokuphendula olunyatheliswe encwadini yocwaningo, shayela noma ubhalele umhloli owabelwe ngaphambi komnqamulajuqu futhi ucele ukwelulelwa izinsuku ezingama-30. Abacwaningi bamabhuku ngokuvamile banikeza isandiso sokuqala sezinsuku ezingu-30 lapho bebuzwa ngesizotha kusenesikhathi, kuyilapho ukuziba umnqamulajuqu kubangela umcwaningimabhuku ukuthi angavumeli ngokuzenzakalelayo amaphesenti angu-100 emali ebanjwayo emalimboleko yakho futhi akhiphe Isaziso Esisemthethweni Sokushoda.
• Umthetho 2: Ungalokothi uthumele amarisidi angempela noma amasheke: Hlala uthumela amakhophi ahlanzekile, ahlelekile noma ama-PDF alayishiwe ngengosi esemthethweni, ahlelwe ngokulandelana kwesikhathi ngetheyiphu yomshini wokwengeza noma isamba sespredishithi phezulu esigabeni ngasinye esifana nenombolo eqondile embuthweni wakho wentela. Uma uthumela amaresidi axegayo, angahlelekile ebhokisini lezicathulo, umhloli uzowanqaba njengangenabufakazi.
• Umthetho 3: Yakha kabusha amarekhodi alahlekile usebenzisa I-Cohan Rule kanye nezitatimende zezinkampani zangaphandle: Uma amarisidi akho ephepha alahleka ngesikhathi ukuthutha, izikhukhula, noma umlilo, ungayeki. Thola izitatimende zebhange nekhadi lesikweletu eziyimpinda ezikhungweni zakho zezezimali, phrinta ama-invoyisi abahlinzeki, donsa amalogi ekhalenda, futhi uthole izincwadi ezifungelwe ezisayiniwe ezivela kubanikazi bezindlu, amakhasimende, noma osonkontileka. Ngaphansi kwesandulela sentela sase-US esinesikhathi eside (Cohan v. Commissioner), izinkantolo zivumela ukwakhiwa kabusha okuphusile kanye nesilinganiso sezindleko zebhizinisi ezisemthethweni uma kunobufakazi obubambekayo obuqinisekisayo bokuthi izindleko zenzeke, NGAPHANDLE kwezohambo, ukudla, izipho, kanye nempahla esohlwini (izimoto), edinga amalogi aqinile ahambisana nesikhathi ngaphansi kweSigaba 274(d).
• Umthetho 4: Ungavolontiya iminyaka eyengeziwe noma inkulumo engahlobene: Uma uhambele Ukucwaninga Kwamabhuku Ehhovisi mathupha, phendula imibuzo eqondile yomcwaningi mabhuku ngeqiniso nangokufingqiwe, bese uyeka ukukhuluma. Ungavolontiya ngezincazelo mayelana neminye iminyaka yentela, imisebenzi eseceleni, noma izinto ezingabaliwe esicelweni seDokhumenti Yolwazi esibhaliwe, njengoba ingxoxo nje ivumela umhloli ukuthi andise ububanzi bocwaningo.
• Umthetho wesi-5: Sebenzisa ilungelo lakho lokuya eHhovisi Lokudluliswa Kwamacala elizimele: Uma umcwaningi mabhuku engavumelani nemibhalo yakho futhi ekhipha uMbiko Wokuhlolwa (ovame ukubizwa ngokuthi "Incwadi Yezinsuku Ezingamashumi amathathu" noma Ifomu 4549), ungalisayini Ifomu 4549 uma ungavumelani nokutholakele. Kunalokho, thumela uMbhikisho obhaliwe osemthethweni zingakapheli izinsuku ezingu-30 ucela ingqungquthela ne-Office of Appeals elizimele, injongo yalo kuwukuxazulula izingxabano zentela ngendlela efanele ngaphandle kokuqulwa kwecala.

Isinyathelo sesi-4: Izinketho zokusiza ezingokomthetho uma ukweleta emuva izintela ongakwazi ukuzikhokha¶

Uma ukuhlolwa kwentela kusemthethweni futhi uma nje ungenayo imali yokukhokha ibhalansi ngokugcwele, zonke iziphathimandla zentela zikazwelonke zinikeza izinhlelo ezihlelekile zokusiza ngokomthetho. Qhathanisa lezi zindlela ezine zokulungiswa okuyinhloko ngaphambi kokubiza i-ejensi:

Ungakushayi indiva "Isijeziso Sesikhathi Sokuqala" (FTA)¶

Imvamisa, amaphesenti angama-25 kuya kwangama-40 enkokhelo yentela ebuyela emuva ethusayo ayihlanganisi intela yangempela, kodwa yizijeziso zokwehluleka ukukhokha okuhlanganisiwe kanye nokwehluleka ukukhokha.

• Indlela Ukuncishiswa Kwesijeziso Esisebenza Ngayo E-United States: Ngaphansi kweManuwali Yemali Engenayo Yangaphakathi (IRM) 20.1.1.3.3.2.1, uma uhlangabezana nokwehluleka ukufaka ifayela, ukwehluleka ukukhokha, noma izinhlawulo zokwehluleka ukufaka idiphozithi unyaka owodwa wentela, ungacela i-IRS ngefoni3 ngokuqondisa8 Ukukhishwa Kwesikhathi Sokuqala (FTA) ukuyekwa.
• Imibandela yokufaneleka: Ufanelekela ngokuzenzakalelayo ukususwa okugcwele ngesikhathi esisodwa kwalezo zinhlawulo (kanye nenzalo enqwabelene ngokuqondile kulezo zinhlawulo) uma: (1) ubungenayo iziro zezinhlawulo zentela kurekhodi lakho iminyaka yentela emi-3 eyandulele ngokushesha unyaka ohlawulisiwe, (2) ugcwalise zonke izimbuyiselo ezidingekayo manje ozikhokhile, futhi (3) ukhokhele intela.
• Ukuncishiswa Kwesizathu Esizwakalayo: Ngisho noma unezinhlawulo eminyakeni eminingi futhi ungakufanelekeli Ukuncishiswa Kokuqala, usengacela Ukuncishiswa Kwesijeziso Sesizathu Esizwakalayo (Ifomu 843) ngokunikeza ubufakazi obunenjongo (njengamarekhodi okungeniswa esibhedlela, izitifiketi zokufa zelungu lomndeni oseduze, imibiko yokulawulwa kwenhlekelele noma isimemezelo sokuthi ugweme ukudalulwa komlilo) ukufaka noma ukukhokha ngesikhathi.

Umsizi Omsulwa Noshade naye Olimele kumafayili ahlangene¶

Uma ubhekene nebhili yokuhlola, intela yasebhange, noma ukushaqwa kwembuyiselo yentela ngenxa nje yemali engenayo engabikwanga yomlingani wakho womshado (noma owawushade naye), izintela zokuzisebenzela, noma isondlo sezingane osifanele isikhathi esidlule noma imali mboleko yabafundi, unezivikelo ezimbili ezihlukene ezingokomthetho:

1. Isabelo Somlingani Olimele (Ifomu le-IRS 8379): Isetshenziswa uma uthumela imbuyiselo yentela ehlanganyelwe noshade naye futhi uhulumeni ashaqe amaphesenti angu-100 embuyiselo yakho yentela ehlanganyelwe ukuze ukhokhe isikweletu esihlukile esasikhona ngaphambili sowakwakho (njengesondlo sengane obekumele sikhokhelwe yisikhathi esidlule, intela yemali engenayo yezwe, noma imali mboleko yabafundi emisiwe). Ifomu Lokugcwalisa 8379 liphoqa i-IRS ukuthi ibale futhi ibuyisele isabelo sakho esisemthethweni senkokhelo eyengeziwe ehlanganyelwe ngokusekelwe ekubanjiweni kwakho ngakunye kwe-W-2 namakhredithi.
2. I-Innocent Spouse Relief (Ifomu le-IRS 8857): Isetshenziswa lapho owakwakho noma owake washade naye eshiya imali engenayo noma efuna ukudonswa ngomgunyathi ekubuyiselweni kwentela ehlanganyelwe ngaphandle kolwazi lwakho noma isizathu sokwazi, noma ngaphansi kokuthi Isiphuzo Esilinganayo / Ukwehlukaniswa Kwesibopho lapho udivosile, uhlukene ngokusemthethweni, noma ulawula ukuhlukunyezwa kwasekhaya noma uyisisulu sokuhlukunyezwa. Ifomu Lokufaka Isicelo 8857 likumisa ngokomthetho ukusetshenziswa kweqoqo elimelene nawe ngabanye ngenkathi i-IRS ihlola isimangalo sakho, futhi uma sivunyiwe, ikukhulula esikweletini esihlangene nesiningana sesitatimende esingaphansi noma sokukhokha kancane.

Uhlu lokuhlola: indlela yokulungiselela ucingo ne-ejenti yokuqoqa intela¶

Ungalokothi ushayele ulayini wokuqoqa intela ungalungiselelwe; yonke into oyishoyo mayelana nokuthi usebenzisa kuphi ibhange, lapho usebenza khona, nokuthi yiziphi izimpahla onazo kubhalwa ngokuqondile emlandweni wakho weqoqo elihlala njalo. Gcwalisa lolu hlu lokuhlola ngaphambi kokudayela:

• Donsa Imibhalo Ye-akhawunti yakho esemthethweni kanye Nemibhalo Yeholo Nemali Engenayo kusuka kuphothali yakho yentela kahulumeni (njenge-IRS.gov) ukuze ubone yonke imbuyiselo efayelini, amadethi aqondile okuhlola, kanye nayo yonke i-W-2 noma 1099 ebikwe ngaphansi kwenombolo yakho kamazisi yentela.
• Hlola Usuku Lokuphelelwa Isikhathi Sesimiso Sokuqoqwa (CSED): E-United States, ngaphansi kweSigaba 6502 se-IRC, i-IRS ngokuvamile iba ncamashi iminyaka engu-10 kusukela ngedethi ehlolwa ngayo intela ngokusemthethweni ukuze iqoqwe, ngemva kwalokho isikweletu siphelelwa yisikhathi ngokomthetho futhi sisulwe unomphela (ngaphandle kwalapho sikhokhiswa ngokuqothuka, Ukunikezwa kokuhlala phesheya kwe-CPP, ukubuyekezwa kwe-Compromise).
• Gcwalisa Ifomu 433-F (noma Ifomu 433-A) ekusalungiswa edeskini lakho ngaphambi kokushaya ucingo, uqhathanise izindleko zakho zanyanga zonke ngokumelene ne-IRS Iqoqo Lamazinga Ezezimali (Amazinga Kazwelonke okunakekelwa kwezempilo kokudla/kwezingubo/okuphuma ephaketheni, kanye namazinga wendawo wezindlu/izinsiza nezokuthutha).
• Bandakanya zonke izindleko zendlu ezisemthethweni ezehlisa iholo lakho olahlwayo, okuhlanganisa amaphrimiyamu omshwalense wezempilo, incwadi kadokotela eqhubekayo namakhophi okwelashwa, isondlo sengane esiyalelwe yinkantolo, ukunakekelwa kwezingane okudingekayo emsebenzini, kanye nezinkokhelo zentela ezilinganiselwe zanyanga zonke.
• Bhala phansi inombolo kamazisi yebheji lesisebenzi, igama, nosuku/isikhathi sawo wonke ummeleli wentela okhuluma naye ekuqaleni kocingo.

Imibuzo evame ukubuzwa¶

Imithombo ihloliwe¶

• Isevisi Yemali Engenayo Yangaphakathi (IRS, United States): Ukushicilela 594 (Inqubo Yeqoqo Le-IRS), Ukushicilelwa 556 (Ukuhlolwa Kwezimbuyiselo, Amalungelo Okudluliswa Kwezikhalazo, Nezimangalo Zokubuyiselwa Imali), Incwadi Yemali Engenayo Yangaphakathi (IRM) Ingxenye 5 (Inqubo Yokuqoqwa) kanye Nengxenye 20 (Isijeziso Nenzalo), Ifomu 654 Ibhuku Lokukhokhiswa Kwemali Esesidlangaleni (Amathebula Okubala Inani Elikhishiwe Ku-Levy Eholweni).
• Isevisi Yommeli Wabakhokhi Bentela (TAS, United States): I-Taxpayer Roadmap, I-Collection Due Process (CDP) Imihlahlandlela yokulalela, Uhlu Lwemibhalo Yomtholampilo Womkhokhi Wentela Eholo Eliphansi (LITC) (Ukushicilela 4134), kanye Nezinqubo Zokukhipha I-Economic Hardship Levy.
• I-Federal Trade Commission (FTC, United States): Izexwayiso Zabathengi Ngemikhonyovu Yokuzenza Ongeyena Nezenzo Zokuphoqelela Ezimelene Nezinkampani Zokukhulula Izikweletu Zentela Ekhohlisayo.
• I-HM Revenue and Customs (HMRC, United Kingdom): Awuvumelani Nesinqumo Sentela (Izikhalazo Nezibuyekezo), Amashidi Amaqiniso Ochungechunge Lokuhlola Ukuthobela (CC/FS1a), Amalungiselelo Esikhathi Sokukhokha, kanye Nokuvikela Ukutholwa Okuqondile Kwezikweletu (DRD).
• I-Canada Revenue Agency (CRA, Canada): Isigaba 224 Somthetho Wentela Yemali Engenayo (Imfuneko Yokukhokha), Imibandela Yokusiza Umkhokhi Wentela (Isekhula Yolwazi IC07-1R1), kanye Nokugcwalisa Isaziso Sokunqaba (Ifomu T400A).
• Ihhovisi Lentela lase-Australia (ATO, Australia): Isitatimende Sokuzilolonga Sokulawulwa Komthetho PS LA 2011/18 (Izinyathelo Zokuphoqelela Ezisetshenziselwa Ukuqoqwa Nokutholwa Kwezikweletu Ezihlobene Nentela kanye Nezaziso Ze-Garnishee) kanye Nokukhishwa Kwesikweletu Esinzima.

Iziqondiso ezihlobene¶

• Ubunzima bezezimali obungazelelwe
• Ukuhlukunyezwa kwabaqoqi bezikweletu
• Ukuhluleka kwebhange, ama-akhawunti afriziwe, nokutholwa kwe-FDIC
• I-Cyberattack kanye nokwebiwa kobunikazi