I-akhawunti ye-HSA, okanye i-Akhawunti Yokulondoloza Impilo, yinto ekhethekileyo ye-akhawunti yokulondolozwa kwentela eyenzelwe ukukunceda ukuhlawula iindleko zonyango ngaphandle kwe-pocket, okanye i-HDHP. Ukongezelela ekubeni yindlela efanelekileyo yokuhlawula iindleko zonyango ezifana ne- deductible yakho, i- copays kunye ne- coinsurance , ii-HSA zisetyenziswe ngokubanzi njengenxalenye yesicwangciso sokuthatha umhlala-phantsi.
Nangona kunjalo, ngenxa yeentlawulo-ntlawulo, kukho imigaqo emalunga nokuba ngubani ovumelekile ukuba aqale i-HSA, ngubani onokufaka imali kwi-HSA, kwaye yintoni leyo mali ingasetyenziselwa yona. Ukuba awuhambanga imigaqo, uya kulahlekelwa ngenelo lwerhafu kwaye uhlawulwe izigwebo ezongezelelweyo.
Njani i-HSA i-Taxes My?
Ukuba ulawula i-HSA yakho ngokufanelekileyo kwaye ulandele yonke imithetho ye-IRS, imali yakho ye-HSA yile:
- Akuhlawulwanga xa uyifumana kwaye uyifake kwi-HSA.
- Akuhlawulwanga njengoko ikhula.
- Ahlawulwanga xa ususa kwi-HSA ukuhlawula iindleko zonyango.
Nantsi indlela esebenza ngayo. Imali oyifakayo kwi-HSA yakho yerhafu. Ukuba umqeshi wakho uncedisa kwi-HSA yakho, loo mali ayibalwa njengeniso ukuze ungakhokheli irhafu kuyo, nokuba njalo.
Inzala kunye nemali yokufumana imali kwi-HSA yakho inokukhulisa irhafu-njengoko iyenziwa kwi-IRA. Ekubeni ungayikhokheli irhafu yengeniso ngamnye ngonyaka unomdla, uqhubeka unomdla kwi-akhawunti, kwaye iakhawunti ikhula ngokukhawuleza.
Ukuba uthetha imali ngaphandle kwe-HSA yakho ukuhlawula iindleko zonyango ezifanelekileyo, akufanele uhlawule irhafu yerhafu kuwo. Nangona kunjalo, ukuba uthabatha imali ngaphandle kwe-HSA yakho kodwa ungayisebenzisi iindleko zonyango, uza kufuneka ukhokhe irhafu yengeniso kuyo kunye ne-penalty ye-20 yepesenti kuma-20 ekhulwini).
Emva kokuba uneminyaka eyi-65 ubudala, imigaqo iyahluke. Ukuba ukhona kwi- Medicare , awukwazi ukufaka isandla kwi-HSA yakho kwakhona. Nangona kunjalo, usenokusebenzisa imali oyilondolozile kwi-HSA yakho. Ngokungafaniyo ngaphambi kokuba uphenduke iminyaka engama-65, unokuchitha imali yakho ye-HSA kunoma yini oyifunayo kwaye awuyi kuba nesihlwayo se-20%. Nangona kunjalo, kuya kufuneka uhlawule irhafu yengeniso kwi-HSA zokurhoxisa ezingasetyenziselwa iindleko zonyango. Ukuba uthabatha imali ngaphandle kwe-HSA yakho kwaye uyisebenzise kwiindleko zonyango ezifanelekileyo , awuyihlawuli irhafu yengeniso rhoqo kuyo; ayikho yerhafu ngokupheleleyo.
Ngubani ofanelekayo kwi-HSA?
Uvumelekile ukuqala nokufaka isandla kwi-HSA ukuba uhlangabezana nazo zonke ezi mfuno:
- Ugqutywe yi-HDHP efanelekileyo (oku kuthetha isicwangciso esiphezulu sezempilo esiphucukileyo esihlangabezana neemfuno ezichitshiweyo kunye nezikwi-out-of-pocket ezisungulwe yi-IRS ye-HSA-ezifanelekileyo ezicwangcisiweyo, kwaye oko akubandakanyi nantoni ngaphandle kokunyamekela kokukhusela ngaphambi kokuhluthwa idibene-oko kukuthi, uya kuhlawula iindleko ezipheleleyo zokutyelela iofisi, kungekhona nje i- copay , de ube udibene ne-deductible yakho).
- Awunayo eyongezelelweyo, eyongezelelweyo, yempilo yomshuwalense.
- Awukho kwi-Medicare.
- Akukho mntu unokuthi unxhomekeke kwi-tax return.
- Awunayo injongo jikelele
Imali Ingena njani kwi-HSA?
Unokufaka imali kwi-HSA yakho, umqeshi wakho unokufaka imali kwi-HSA yakho, okanye omnye umntu unokufaka imali kwi-HSA yakho. Nangona kunjalo, umrhumo wonyaka we-HSA wakho ulinganiselwe. Umda utshintsho ngamnye ngonyaka kwaye uhluka ngokusekelwe kwiminyaka yakho kunye nokuba unayo i-HDHP kuphela okanye ukhuseleko lweentsapho.
| 2017 | 2018 | |
|---|---|---|
| Ukuzimela ngokuzimela kuphela ngaphantsi kweminyaka engama-55 | $ 3,400 | $ 3,450 |
| Ukhuseleko lweentsapho ngaphantsi kweminyaka engama-55 | $ 6,750 | $ 6,850 |
| Ubuneminyaka yobudala engama-55 ubudala | $ 4,400 | $ 4,450 |
| Unyaka wobudala obuneminyaka engama-55 ubudala | $ 7,750 | $ 7,850 |
Ukuba i-inshorensi yakho ye-HDHP yezempilo iyimisebenzi yakho, umqeshi wakho unokunika inkxaso kwi-HSA yakho.
Ukongezelela, abaninzi abaqeshi bamisela ukunyuswa kwemirhumo ukwenzela ukuba unokwenza igalelo le nxalenye nganye yokuhlawula ngqo kwi-HSA yakho. Xa igalelo le-HSA lenziwe ngale ndlela, uyaziphepha iirejista zerhafu kunye neerhafu yomvuzo (FICA), kanti ingeniso yokubhalwa kwemirhumo kwi-HSA ichithwa kuphela kwiinjongo zerhafu yengeniso.
Ukuba i-inshorensi yakho yezempilo ayikho ngomsebenzi wakho, mhlawumbi umqeshi wakho akayi kubandakanywa. Kule meko, abaninzi abantu benza igalelo lenyanga rhoqo kwi-HSA yabo. Nangona kunjalo, iziko lakho lemali liyakukuvumela ukuba wenze igalelo-mali yesabelo sakho kwi-HSA yakho ukuba ukhetha loo ndlela.
Iimali zakho ze-HSA kufuneka zibe ne-HSA yokugcina indawo, enokuba yibhanki, imanyano yemboleko, okanye i-brokerage. Inketho yokuba nemali yakho kwi-akhawunti ye-brokerage ithetha ukuba inokutyalomali kwimarike ye-stock uma ukhetha okokukhetha, ukufumana iimbuyekezo zentengiso kunokuba unomdla onqabileyo (utyalo-mali luphantsi komngcipheko, yingakho abanye abantu bekhetha ukubuyiswa okuphantsi - kunye nomngcipheko ophantsi - ohamba kunye nokugcina imali ye-HSA ebhanki okanye kwimanyano yekhredithi).
Uyakwazi ukuxhaswa nge-HSA yakho ngokusasazwa kwi-Roth IRA yakho yemveli. Ukuhanjiswa kufuneka kwenziwe ngokuthe ngqo kumphathiswa we-IRA kumphathiswa we-HSA kwaye uvunyelwe kuphela kanye ngexesha lokuphila kwakho. Funda kabanzi malunga nale ngxelo evela kwi-IRS 969 okanye umcebisi wakho wezemali.
Njengoko i-IRA yakho, unokuba negalelo kwi-HSA yakho ngo-Ephreli 15 wonyaka olandelayo. Ngokomzekelo, ukuba unayo i-HDHP inqaku ngo-2017 kodwa ungakhange uxhumelele igalelo le-HSA yakho ngo-2017 ekupheleni konyaka, unokwenza uncedo olongezelelweyo lwe-2017 njengoko ulungiselela irhafu ngomhla ka-Ephreli 15, 2018.
Yintoni engayisebenzisa ngayo imali ye-HSA?
Imali kwi-HSA yakho iyakho. Unokuchitha kuyo nayiphi na into oyifunayo. Nangona kunjalo, ukuba ufuna ukuphepha ukuhlawula irhafu yengeniso kunye nezohlwayo kulo, uya kuthatha kuphela ukusasazwa kwi-HSA yakho ukuhlawula iindleko zonyango ezifanelekileyo .
Iindleko zonyango ezifanelekayo ziquka iindleko zonyango yakho ye-inshorensi yempilo ayihlawuli, kodwa ezo zifanelekile ukuthathwa njengencitshiswa kwiirhafu zakho zentlawulo. Jonga lonke uluhlu kwi- IRS Ukupapashwa kwe-502 , kodwa nantsi i-synopsis:
- I-inshorensi yakho yemali echithwayo, i-copayments kunye ne-coinsurance.
- Iyezayeza imithi. Ngaphezulu kwonyango yamayeza njengeTylenol ayifanelekanga ngaphandle kokuba unemvume yalo. I-marijuana yonyango ayifanelekanga nangona unemishanguzo kwaye useburhulumenteni apho kusemthethweni.
- Iindleko zezinyo ezinjengezinyo zokucoceka, ukunakekelwa kokukhusela kunye nokuzaliswa. Nangona kunjalo, i-dentistry kuphela yamazinyo njengamazinyo okugcoba ayifanelekanga .
- Uhlolo lweziliso, ukulungiswa kombono, iiglasi, iilensi zokudibanisa kunye neenkcukacha zokunxibelelana kwee-lens ngexesha nje iiglasi okanye iifowuni zisetyenziselwa izizathu zonyango ezifana nokulungiswa kombono.
- Ukuncelisa ukutya.
- Ukutya kwesifo sikashukela.
- Iindleko zokunyanzelisa i-vitro.
- Unonophelo lwengonyango olongezelelweyo yakho ye-inshorensi yempilo ayinakugubungela ukwelashwa kwe-acupuncture, ukunakekelwa kwe-chiropractic, kunye nokunyangwa kwezonyango olunikezwa ngumenzi wezeNzululwazi.
- I-premium i- COBRA yokuqhubeka yakho yinshuwalense yezempilo, i-inshorensi yezempilo yomlingane wakho, okanye i-inshorensi yempilo yakho.
- I-premium yinkampani yomshuwalense wexesha elide (phantsi kwemiqathango.)
- I-premium yinshuwalense yezempilo ngelixa ufumene imbuyekezo yokungaqeshwa kwemisebenzi karhulumente.
- Ukuba uneminyaka engama-65 okanye ngaphezulu, i-premium ye-Medicare Parts A, B, ne-D, okanye i-Medicare Benevantage. Nangona kunjalo, i- inshurensi eyongezelela i-inshurensi (i-Medigap) ayikho iindleko ezifanelekileyo.
Nangona i-HSA yakho i-akhawunti nganye, ungayisebenzisa ukuhlawula iindleko zonyango ezifanelekileyo zeqabane lakho kunye nabaxhomekeke kwerhafu, nabo.
Kwezinye iimeko, unokuthatha ukusasazwa kwentela kwi-HSA yakho ukuhlawula iiprimiyam zomshuwalense. Nangona kunjalo, imithetho iyigqirha kwaye ivumeleke kuphela kwiimeko ezilandelayo:
Yintoni Endiyifunayo Ukuba Ndiyazi?
Uya kufuneka ufake ifomu yerhafu eyongezelelweyo, ifomu 8889 , naliphi na unyaka wena, umqeshi wakho okanye omnye umntu uncedisa kwi-HSA yakho. Nangona akukho mntu uncedise kwi-HSA yakho, kufuneka ufake ifomu 8889 ukuba uyishiye imali kwi-HSA yakho.
Ibhanki okanye i-brokerage oyisebenzisayo njengomgcini we-HSA uya kukuthumela iifom ezimbini zerhafu ngonyaka. Ifom 5498-SA iya kubonisa i-HSA iminikelo yakho yonyaka. IFom 1099-SA iya kubonisa ukuhoxiswa kwi-HSA yakho ngonyaka (ukuba unayo nayiphi na enye).
Uzakufuna ukugcina amaxwebhu aneleyo ukuba uyichitha nayiphi na i-HSA yokurhoxisa kwiindleko zonyango ezifanelekileyo. Ukuba i-IRS iphinda iphicothole ukubuya kwakho, unokufuneka uvelise izinto ezifana neendleko zogqirha, inkcazelo yomshuwalense wezempilo yeefom zemivuzo, kunye neerithi zezinto ezifana nesisombululo se-lens kunye ne-Band-Aids.
Ukucinga ngokudlala umdlalo ngokungena kwi-HDHP ngeenyanga ezimbalwa ukwenzela ukuba unganise imali yonke yemali engenayo irhafu kwi-HSA, kuphela ukukhupha i-HDHP emva kweenyanga ezimbalwa? Ungakhathazeki. I-IRS inexesha lokuvavanya elidlulileyo ukususela ngoDisemba wonyaka owuthathe inqununu kunyaka ozayo. Ukuba awugcini ukugcinwa kwenkcazo ngesicwangciso sezempilo esiphathekayo esiphezulu ngexesha lovavanyo lonke, uya kulahlekelwa yerhafu kwaye ungayithobela isohlwayo. Nangona kunjalo, ukuba uceba ukugcina i-HDHP, kufuneka ungakhathazeki malunga nexesha lokuvavanya.
Ngoko ukuba ubhalise kwisicwangciso se-HSA esifanelekileyo ngo-Disemba 2017 kwaye uya kuqhubeka nokufumana isicwangciso esifanelekileyo se-HSA kuwo wonke u-2018, uvumelekile ukuba wenze umrhumo opheleleyo we-2017 no-2018 kwi-HSA yakho. Kodwa ukuba unqanyanyisa ukubhaliswa kwakho kwe-HDHP phakathi nonyaka ngo-2018, kuya kufuneka ungeze imali oye waba negalelo kwi-HSA yakho kwiinyanga ezili-11 zokuqala zonyaka we-2017 ukuya kwi-2018 yengeniso yakho, kunye neerhafu ezingaphezulu kwe-10.
Ukuguqulwa kweMpilo yeRiphabhlikhi kunye ne-HSA
Abalawuli beRiphabhliki kunye noLawulo lweTrump bazimisele ukuphinda nokutshintsha i-ACA ngo-2017, nangona oko akuzange kwenzeke. Ngeli xesha, inxalenye kuphela ye-ACA echitshiweyo yintlawulo yesigunyaziso somntu ngamnye, kwaye ukutshitshiswa akusebenzi ukusebenza kuze kube ngo-2019 .
Kodwa ezininzi zeRiphabhlikhi ze-ACA iziphakamiso zokutshintshwa zibiza ukunyusa ugxininiso kwi-HSA, kubandakanya imida ephakamileyo yokunikela, ukukhutshwa kwezikhokelo zokufaneleka ngokubhekiselele kubani abangenza igalelo, kunye neengxowa-zerhafu zokunceda abantu baxhaswe nge-HSAs. Akukho nto ishintshile malunga nemithetho ye-HSA ngoku, kodwa ezo ziphakamiso ezinokuthi zijongwe kwixesha elizayo.
Imithombo:
I-HealthCare.gov Funda uMthetho woNonophelo ongenakunceda.
INkonzo yeNgeniso yangaphakathi. I-Revenue Bulletin ye-Revenue Bulletin 2018-10 . Matshi 5, 2018.
I-IRS Publications 969 no-502.
26 I-US Code ยง 223. http://www.law.cornell.edu/uscode/text/26/223
> Isebe lase-US le-FAQ yeZiko leMithombo yezeMali. http://www.treasury.gov/resource-center/faqs/taxes/pages/health-savings-accounts.aspx