A HSA, kapena Akhawunti Yopulumutsa Moyo, ndi mtundu wapadera wa akaunti yosungirako msonkho yomwe imakonzedwa kuti ikuthandizeni kulipira ndalama zothandizira odwala ngati muli ndi ndondomeko yathanzi, kapena HDHP. Kuwonjezera pa kukhala njira yabwino yoperekera ndalama zothandizira ndalama monga deductible , copays , ndi coinsurance , HSAs akugwiritsidwa ntchito kwambiri monga gawo la njira yokonzekera pantchito.
Komabe, chifukwa cha msonkho wopindulitsa, pali malamulo ambiri okhudza yemwe amaloledwa kuyamba HSA, amene angapereke ndalama ku HSA, ndi ndalama zomwe zingagwiritsidwe ntchito. Ngati simukutsatira malamulo, mutaya msonkho wa msonkho ndikulipiranso zilango zina.
Kodi Misonkho Yanga Yotsika Kwambiri Imakhala Bwanji?
Ngati mutasamalira HSA yanu molondola ndikutsatira malamulo onse a IRS, HSA yanu ndi:
- Osati kulipira msonkho pamene mukulipeza ndikuiyika mu HSA.
- Osati msonkho pamene akukula.
- Osati kulipira msonkho pamene muchotsa ku HSA kulipira ndalama zothandizira.
Apa ndi momwe zimagwirira ntchito. Ndalama zomwe mumayika mu HSA yanu ndizoperekedwa kwa msonkho. Ngati bwana wanu akuthandizani ku HSA yanu, ndalama siziwerengedwa monga ndalama kotero kuti simulipira msonkho pa izo, mwina.
Chidwi ndi zopeza za ndalama mu HSA yanu zimalimbikitsa msonkho monga momwe amachitira mu IRA. Popeza simukulipira msonkho chaka chilichonse pa chidwi, mumakhalabe chidwi ndi akauntiyo, ndipo nkhani ikukula mwamsanga.
Ngati mutenga ndalama kuchokera ku HSA yanu kuti muthe kulipira ndalama zoyenera, simukuyenera kulipira msonkho pamsonkho. Komabe, ngati mutatenga ndalama kuchokera ku HSA yanu koma musagwiritse ntchito ndalama zothandizira, muyenera kulipira msonkho pamalipiro awo komanso kuphatikizapo chilango cha 20 peresenti (ichi chinali 10% mpaka 20 peresenti).
Mutatha zaka 65, malamulowo ndi osiyana kwambiri. Ngati muli pa Medicare , simungathe kuwonjezera HSA yanu. Komabe, mutha kugwiritsa ntchito ndalama zomwe mwazisunga mu HSA yanu. Mosiyana ndi inu musanakwanitse zaka 65, mutha kugwiritsa ntchito ndalama zanu za HSA pa chilichonse chomwe mukufuna ndipo simudzakhala ndi chilango cha 20%. Komabe, muyenera kulipira msonkho wa ndalama pa HSA ndalama zomwe simunagwiritsidwe ntchito pa ndalama zothandizira. Ngati mutatenga ndalama kuchokera ku HSA yanu ndikuzigwiritsira ntchito ndalama zothandizira , simukulipira misonkho nthawi zonse; ndizopanda msonkho kwathunthu.
Ndani Angayenerere HSA?
Mukuyenerera kuyamba ndi kugawira ku HSA ngati mukukwaniritsa zofunikira zonsezi:
- Muli ndi HDHP wodalirika (izi zikutanthawuza ndondomeko ya thanzi yapamwamba yomwe imakwaniritsa zofunikira za deductible ndi kunja-pocket zomwe zinakhazikitsidwa ndi IRS kwa HSA-njira zogwiritsira ntchito, ndipo izi sizikuphimba chirichonse kupatula chithandizo chodziletsa chisanafike. zimakwaniritsidwa - mwachitsanzo, iwe ukhoza kulipira kwathunthu maofesi a ofesi, osati kungokhala copay , mpaka mutapezapo deductible).
- Mulibe zowonjezereka, zowonjezereka, inshuwalansi ya umoyo.
- Simuli pa Medicare.
- Palibe wina amene anganene kuti ndinu odalira pa msonkho wawo wobwerera msonkho.
- Inu mulibe cholinga chachikulu
Kodi Ndalama Zimalowa Bwanji HSA?
Mukhoza kupereka ndalama mu HSA yanu, bwana wanu angapereke ndalama mu HSA yanu, kapena munthu wina angapereke ndalama mu HSA yanu. Komabe, zopereka za pachaka kwa HSA yanu ndi zochepa. Malire amasintha chaka chilichonse ndipo amasiyana malinga ndi msinkhu wanu komanso ngati muli ndi kachilombo ka HDHP kokha kapena kufotokozera banja.
| 2017 | 2018 | |
|---|---|---|
| Kukhalitsa kwokha kokha pansi pa zaka 55 | $ 3,400 | $ 3,450 |
| Kuwunikira kwa banja pamsinkhu wa zaka 55 | $ 6,750 | $ 6,850 |
| Wodzikonda yekhayo ali ndi zaka 55+ | $ 4,400 | $ 4,450 |
| Banja likupeza zaka 55+ | $ 7,750 | $ 7,850 |
Ngati HDHP inshuwalansi ya umoyo wa inshuwalansi ndi ntchito yanu, bwana wanu akhoza kupereka zopereka kwa HSA yanu.
Kuonjezera apo, abwana ambiri amapanga malipiro a ndalama kuti muthe kupereka gawo limodzi la ndalama iliyonse ku HSA yanu. Pamene zopereka za HSA zimapangidwa motere, mumapewa msonkho wa msonkho (FICA), pomwe ndalama zopanda malipiro ku HSA zimangoperekedwa kwa msonkho.
Ngati inshuwalansi ya umoyo wanu sichigwira ntchito, mwina bwana wanu sangakhale nawo. Pankhaniyi, anthu ambiri amapereka ndalama zowonjezera mwezi uliwonse ku HSA yawo. Komabe, bungwe lanu la zachuma lidzakulolani kuti mupereke ndalama zambiri ku HSA yanu ngati mukufuna njira imeneyo.
Ndalama zanu za HSA ziyenera kukhala ndi HSA yosungirako ndalama, zomwe zingakhale banki, mgwirizano wa ngongole, kapena kugulitsa. Chosankha chanu kukhala ndi ndalama mu akaunti ya brokerage chimatanthawuza kuti chikhoza kugulitsidwa msika wogulitsa ngati mutasankha njirayi, kupeza ndalama zobwezeretsa ndalama m'malo mochita chidwi (ndalama zimakhala zovuta, ndiye chifukwa chake anthu ena amasankha kubwerera kumsika - ndi chiopsezo chochepa - chomwe chimapitirira ndi kusunga ndalama za HSA kubanki kapena ngongole ya ngongole).
Mungathe kulipira ngongole yanu ya HSA ndikugawidwa kuchokera ku chikhalidwe chanu kapena Roth IRA. Kugawidwa kuyenera kuchitidwa mwachindunji ndi matrasti a IRA kwa matrasti a HSA ndipo amaloledwa kamodzi pa moyo wanu. Phunzirani zambiri za izi kuchokera ku IRS publication 969 kapena mlangizi wanu wa zachuma.
Mofanana ndi IRA yanu, mukhoza kuthandiza ku HSA yanu kuyambira April 15 th chaka chotsatira. Mwachitsanzo, ngati mutakhala ndi chithandizo cha HDHP mu 2017 koma simunapereke ndalama zanu 2017 za HSA kumapeto kwa chaka, mungapereke chithandizo china cha 2017 pamene mukukonzekera msonkho pa April 15, 2018.
Kodi Ndingagwiritse Ntchito Bwanji HSA Ndalama?
Ndalama mu HSA yanu ndi zanu. Mukhoza kuchigwiritsa ntchito pa chilichonse chomwe mukufuna. Komabe, ngati mukufuna kupewa kubweza misonkho ndi malipiro pa izo, mungotenga kugawidwa kwa HSA yanu kuti muthe kulipira ndalama zoyenera .
Ndalama zoyenera zothandizira kuchipatala zimaphatikizapo ndalama zothandizira inshuwalansi yanu ya umoyo, sizinalipirire, koma izi zimayenera kutengedwa ngati kuchotsedwa kwa msonkho wa boma. Onani mndandanda wonse mu IRS Publication 502 , koma apa pali mawu ofotokoza:
- Thanzi lanu la inshuwalansi deductible, copayments, ndi coinsurance.
- Mankhwala a mankhwala. Pa mankhwala osokoneza bongo monga Tylenol sangayenere kupatula ngati muli ndi mankhwala kwa iwo. Nkhumba zachipatala sizolandira ngakhale ngati muli ndi mankhwala ndipo muli m'dzikolo komwe mwaloledwa.
- Zowononga mano amatha ngati kuyeretsa mano, kuteteza, komanso kukhuta. Komabe, madokotala odzola mavitamini okha ngati mano akuyera sikuyenera .
- Kuyesedwa kwa diso, masomphenya ochiritsidwa masomphenya, magalasi, mapulogalamu a contact, ndi makina opangira malonda malinga ngati magalasi kapena othandizira akugwiritsidwa ntchito pazipatala monga kuwongolera masomphenya.
- Kuyamwitsa kumapereka.
- Matenda a shuga.
- Mavitamini opangira feteleza.
- Chithandizo chamankhwala chamankhwala inshuwalansi ya thanzi lanu silingabweretse chithandizo monga mankhwala opatsirana, chiropractic chisamaliro, ndi chithandizo chachipatala choperekedwa ndi a Christian Science practitioner.
- Choyambirira ndi kwa inshuwalansi ya COBRA ya inshuwalansi ya moyo wanu, inshuwalansi ya thanzi lanu, kapena inshuwalansi ya thanzi lanu.
- Chofunika kwambiri ndicho chithandizo cha inshuwalansi ya nthaŵi yaitali (malinga ndi malire.)
- Choyambirira ndi cha inshuwalansi ya umoyo pamene mukulandira malipiro a ntchito za boma.
- Ngati muli ndi zaka 65 kapena kuposerapo, payimayi ya Medicare Parts A, B, ndi D, kapena Medicare Advantage. Komabe, Medicare ikuwonjezera inshuwaransi (Medigap) si ndalama zomwe zingagwiritsidwe ntchito.
Ngakhale kuti HSA yanu ndizolembedwa payekha, mungagwiritse ntchito kulipira ndalama zomwe mukuyenera kulandira pazochipatala za mwamuna kapena mkazi wanu komanso omwe mumadalira msonkho.
Nthaŵi zina, mungatenge kugawa kwa msonkho kwa HSA wanu kuti mulipire malipiro anu a inshuwalansi. Komabe, malamulowa ndi okhwima ndipo amaloledwa muzinthu zotsatirazi:
Ndi Chiyani Chinanso Chimene Ndiyenera Kudziwa?
Muyenera kufalitsa fomu yowonjezera, fomu 8889 , chaka chilichonse inu, bwana wanu, kapena wina wina umapereka kwa HSA yanu. Ngakhale ngati palibe amene wapereka ndalama ku HSA yanu, muyenera kufalitsa fomu 8889 ngati mutachotsa ndalama kuchokera ku HSA yanu.
Banki kapena mabanki omwe mumagwiritsa ntchito monga HSA wosungirako ndalama adzakutumizirani mafomu awiri a msonkho pachaka. Fomu 5498-SA iwonetsa zopereka zanu za HSA kwa chaka. Fomu ya 1099-SA iwonetseratu kuchoka kwa HSA yanu pachaka (ngati muli ndi chirichonse).
Muyenera kusunga zolembedwa zokwanira kuti mumagwiritse ntchito ndalama zonse za HSA pazofunika zothandizira zachipatala. Ngati IRS ikuyesa kubwereranso kwanu, mungafunikire kupanga zinthu monga madalapala a dokotala, inshuwalansi ya thanzi la mapindu, ndi mapepala a zinthu monga zowonjezera lens ndi Band-Aids.
Kuganizira za masewerawa pogwiritsa ntchito HDHP kwa miyezi ingapo kuti mutha kupereka ndalama zowonjezera chaka chonse mu HSA, kuti mutha kubwerera kunja kwa HDHP patapita miyezi ingapo? Musadandaule. IRS ili ndi nthawi yoyezetsa yomwe imatenga kuyambira chaka cha December chaka chomwe mudapititsa kudutsa lonse chaka chotsatira. Ngati simukupitiriza kufotokozera ndondomeko ya thanzi lapamwamba pa nthawi yonse yoyezetsa, mudzataya msonkho wa msonkho ndipo mutha kulandira chilango. Komabe, ngati mukukonzekera kusunga kachilombo ka HDHP, simuyenera kudandaula za nthawi yoyezetsa.
Kotero ngati mwalembetsa mu dongosolo loyenera la HSA mu December 2017 ndipo mupitilizabe ndi dongosolo loyenera la HSA mu 2018, mumaloledwa kupereka ndalama zokwanira 2017 ndi 2018 ku HSA yanu. Koma ngati mutha kuletsa kulembetsa kwanu kwa HDHP pakati pa chaka cha 2018, muyenera kuwonjezera ndalama zomwe munapereka kwa HSA kwa miyezi 11 yoyamba ya 2017 kuti mupeze ndalama zokwana 2018, kuphatikizapo msonkho woposa 10 peresenti.
Republican Health Care Reform ndi HSAs
Oweruza a Republican ndi Dipatimenti ya Trump ankafuna kubwezeretsa ndi kubwezeretsa ACA mu 2017, ngakhale kuti izi sizinachitike. Kwa nthawiyi, gawo lokha la ACA lomwe lachotsedwa ndi chilango cha munthu aliyense, ndipo kubwezera sikugwira ntchito mpaka 2019 .
Koma mabungwe ambiri a Republican ACA amafunanso kuti pakhale kuwonjezereka kwa ma HSA, kuphatikizapo malire apamwamba, kupereka malipiro othandizira anthu omwe angapereke zopereka, komanso malipiro a msonkho kuthandiza anthu kubweza ndalama za HSA. Palibe chomwe chatsintha pa malamulo a HSA tsopano, koma ndizo zomwe zingakambirane mtsogolomu.
Zotsatira:
HealthCare.gov Werengani Luso Lopanda Thandizo Labwino.
Utumiki Wopezeka M'zinthu. Malipoti Am'kati a Zakale 2018-10 . March 5, 2018.
IRS Publications 969 ndi 502.
26 US Code § 223. http://www.law.cornell.edu/uscode/text/26/223
> Dipatimenti ya US of the Treasury Resource Center FAQs. http://www.treasury.gov/resource-center/faqs/taxes/pages/health-savings-accounts.aspx