I-HSA, noma i-Akhawunti Yokulondoloza Impilo, i-akhawunti ekhethekile yokulondoloza intela eyenzelwe inzuzo eyenzelwe ukusiza ukukhokha izindleko zezokwelapha ezingaphandle kwe-pocket noma i-HDHP. Ngaphandle kokuba indlela ehlakaniphile yokukhokha izindleko zezokwelapha ezifana ne- deductible yakho, i- copays , ne- coinsurance , ama-HSA ayasetshenziswa ngokuyinhloko njengengxenye yesu lokuhlela umhlalaphansi.
Kodwa-ke, ngenxa yentela, kunezimiso eziningi mayelana nokuthi ubani ovunyelwe ukuqala i-HSA, ongakwazi ukufaka imali ku-HSA, nokuthi leyo mali ingasetshenziselwa. Uma ungahambisani nemithetho, uzolahlekelwa izinzuzo zentela futhi ukhokhele izinhlawulo ezengeziwe.
I-Taxi Yami Engaphansi Kwe-HSA?
Uma uphatha i-HSA yakho ngendlela efanele futhi ulandela yonke imithetho ye-IRS, imali yakho ye-HSA yile:
- Akukakhokhi intela uma uyithola bese uyibeka ku-HSA.
- Akukakhokhi intela njengoba ikhula.
- Akukakhokhiswa intela uma uwususa ngaphandle kwe-HSA ukukhokhela izindleko zezokwelapha.
Nakhu ukuthi kusebenza kanjani. Imali oyifake ku-HSA yakho iyinkokhelo yentela. Uma umqashi wakho engenelela ku-HSA yakho, leyo mali ayibalwa njengenzuzo ngakho awukhokhi intela kuwo, noma ngabe.
Izindleko kanye nezindleko zokutshala izimali ku-HSA yakho zikhula intela-ihlehlisiwe njengoba yenza ku-IRA. Njengoba ungakhokhisi intela yentela ngonyaka nentshisekelo, uqhubeka unesithakazelo ku-akhawunti, futhi i-akhawunti ikhula ngokushesha.
Uma uthatha imali ngaphandle kwe-HSA yakho ukukhokhela izindleko zezokwelapha ezifanelekile, akudingeki ukhokhe intela yentela kuso. Kodwa-ke, uma ususa imali ngaphandle kwe-HSA yakho kodwa ungayisebenzisi izindleko zezokwelapha, uzodingeka ukhokhe intela yentela kuyo kanye nesigwebo se-20% (lokhu bekuvame ukuba ngamaphesenti angu-10, kodwa uMthetho Wokunakekelwa Onganakekelwa ukwandisiwe kuya kuma-20 amaphesenti).
Ngemuva kokuthi uneminyaka engu-65 ubudala, imithetho ihlukile kancane. Uma useMedare , awukwazi ukufaka isandla ku-HSA yakho. Noma kunjalo, usengasebenzisa imali oyilondolozile ku-HSA yakho. Ngokungafani ngaphambi kokuba uphenduke iminyaka engama-65, ungasebenzisa imali yakho ye-HSA kunoma yini oyifunayo futhi ngeke ube nesijeziso esingu-20%. Kodwa-ke, kuzomele ukhokhe intela yentela kwi-HSA ukuhoxiswa okungasetshenziselwa izindleko zezokwelapha. Uma uthatha imali ngaphandle kwe-HSA yakho futhi uyisebenzise ukuze uthole izindleko zokwelapha ezifanele , awukhokhi intela ejwayelekile yokuhola kulo; akusikho konke intela.
Ubani ovumelekile kwe-HSA?
Uyakufanelekela ukuqala nokufaka isandla kwi-HSA uma uhlangabezana nazo zonke lezi zidingo:
- Uhlanganiswe i-HDHP eqeqeshiwe (lokhu kusho uhlelo oluphezulu lokunakekelwa kwempilo oluhlangabezana nezimfuneko ezidonswe futhi ezingaphandle kwe-pocket ezisungulwe yi-IRS yezinhlelo ezifanelekayo ze-HSA, futhi lokho akuhlanganisi lutho ngaphandle kokunakekelwa kokuvikela ngaphambi kokudonswa ihlangene - okungukuthi, uzokhokha izindleko ezigcwele zokuhambela ihhovisi, kunokuba nje i- copay , uze uhlangabezane ne-deductible yakho).
- Awunayo eyengeziwe, ngaphezulu kendabuko, umshuwalense wezempilo.
- Awunayo kwi-Medicare.
- Akekho omunye ongakusho ukuthi uncike ekubuyiselweni kwentela.
- Awunayo injongo ejwayelekile
Imali Ingena Kanjani HSA?
Ungafaka imali ku-HSA yakho, umqashi wakho anganikeza imali ku-HSA yakho, noma omunye umuntu anganikela ngemali ku-HSA yakho. Kodwa-ke, iminikelo yonyaka yonke ye-HSA yakho inqunyelwe. Imikhawulo ishintsha njalo ngonyaka futhi ihlukahluka ngokususelwa eminyakeni yakho futhi ngabe unayo yini ukuphepha kwe-HDHP kuphela noma ukufakwa komndeni.
| 2017 | 2018 | |
|---|---|---|
| Ukuzitholela kuphela ngaphansi kweminyaka engu-55 | $ 3,400 | $ 3,450 |
| Ukutholakala komndeni ongaphansi kweminyaka engu-55 | $ 6,750 | $ 6,850 |
| Ubunikazi bokuzihlanganisa kuphela obuneminyaka engu-55 + | $ 4,400 | $ 4,450 |
| Ubudala bomndeni obudala 55+ | $ 7,750 | $ 7,850 |
Uma ngabe umshuwalense wakho wezempilo we-HDHP ungomsebenzi wakho, umqashi wakho angase enze iminikelo ku-HSA yakho.
Ukwengeza, abaqashi abaningi basebenzise ukukhishwa kwemali yokukhokhela imali ukuze ukwazi ukufaka kalula ingxenye yenkokhelo ngayinye ngqo kwi-HSA yakho. Lapho iminikelo ye-HSA yenziwe ngale ndlela, ugwema intela yentela engenayo kanye nentela yokukhokha (FICA), kanti ukukhokhelwa okungakhokhelwa kwe-HSA kukhishwa kuphela ngenhloso yentela engenayo.
Uma umshuwalense wakho wezempilo engekho ngomsebenzi wakho, cishe umqashi wakho ngeke ahileleke. Kulesi simo, abantu abaningi benza iminikelo yokuzitholela njalo ngenyanga kwi-HSA yabo. Kodwa-ke, isikhungo sakho sezezimali sizokuvumela ukuba wenze umnikelo wokubambisana ku-HSA yakho uma ukhetha leyo ndlela.
Izimali zakho ze-HSA zidinga ukuba nomlondolozi we-HSA, okungaba yibhange, inyunyana yezikweletu, noma i-brokerage. Okukhethwa kukho ukuba nemali yakho ku-akhawunti ye-brokerage kusho ukuthi kungatshalalwa emakethe yamasheya uma ukhetha leyo nketho, uthola izinzuzo zokutshala izimali kunokuba kunesithakazelo esilula (izimali zitholakala engozini, yingakho abanye abantu bekhetha ukubuyiswa okuphansi - kanye nengozi ephansi - okuhambisana nokugcina izimali ze-HSA ebhange noma inkontileka yezikweletu).
Ungakwazi ukukhokhela i-HSA yakho ngokusabalalisa kusuka kwi-Roth IRA yakho yendabuko. Ukusatshalaliswa kumele kwenziwe ngokuqondile yi-trustee ye-IRA kumphathiswa we-HSA futhi kuvunyelwe kuphela kanye ngesikhathi sokuphila kwakho. Funda kabanzi mayelana nalokhu kusuka kumshicileli we-IRS 969 noma umeluleki wakho wezezimali.
Njenga-IRA yakho, ungafaka isandla ku-HSA yakho ngo-Ephreli 15 th ngonyaka olandelayo. Isibonelo, uma ngabe unomsebenzi we-HDHP ngo-2017 kepha awukhiphi imali yakho ye-2017 ye-HSA ekupheleni konyaka, ungenza umnikelo owengeziwe we-2017 njengoba ulungiselela izintela zakho ngo-Ephreli 15, 2018.
Yini Engingayisebenzisa Ngayo Imali Ye-HSA?
Imali ku-HSA yakho ingeyakho. Ungayisebenzisa kukho konke okufisayo. Kodwa-ke, uma ufuna ukugwema ukukhokha intela yentela kanye nezinhlawulo kukho, uzothatha ukusatshalaliswa ku-HSA yakho ukukhokhela izindleko zokwelashwa ezifanelekile .
Izindleko zezokwelapha ezifanelekile zifaka izindleko zezokwelapha umshwalense wakho wezempilo awukhokheli, kodwa lokho kufanelekile ukuthathwe njengokuncishiswa kwentela yakho yentela. Bona lonke uhlu ku- IRS Publication 502 , kodwa nansi isingeniso:
- Umshuwalense wakho wezempilo okhokhelwa imali, imali yokukhokhela imali, kanye ne-coinsurance.
- Imithi yokwelashwa. Ngaphezulu kwemithi yokwelapha njenge-Tylenol ayifanelekile ngaphandle kokuba une-odokotela. Inambuzane yezokwelapha ayifaneleki ngisho noma unesidakamizwa futhi usemthethweni lapho sekusemthethweni khona.
- Izindleko zamazinyo ezifana nokuhlanzwa kwamazinyo, ukunakekelwa kokuvimbela, nokugcwaliswa. Kodwa-ke, amazinyo e-cosmetic kuphela njengamazinyo ukugcoba akufanelekile .
- Izivivinyo zamehlo, ukuhlinzekwa kokuboniswa kombono, izibuko, amalensi oxhumana nawo, nokuhlinzeka ngamalensi okuxhumana uma nje izibuko noma othintana nabo besetshenziselwa izizathu zezokwelapha ezifana nokulungiswa kombono.
- Izimpahla zokubeletha.
- Izimpahla zesifo sikashukela.
- Izindleko zokufaka umanyolo we-in vitro.
- Okunye ukunakekelwa kwezokwelapha umshwalense wakho wezempilo awukwazi ukumboza ukwelashwa kwe-acupuncture, ukunakekelwa kwe-chiropractic, nokunakekelwa kwezokwelapha okuhlinzekwa ngumsebenzi wezesayensi yobuKristu.
- I-premium yenzelwe ukuqhubeka kwe- COBRA yomshwalense wakho wezempilo, umshuwalense wezempilo womngane wakho, noma umshuwalense wezempilo wakho.
- I-premium ingumshwalense wokunakekelwa isikhathi eside (kuncike kumingcele.)
- I-premium ingumshwalense wezempilo ngenkathi uthola isinxephezelo sokungasebenzi emsebenzini kukahulumeni.
- Uma uneminyaka engu-65 noma ngaphezulu, i-premium ye-Medicare Parts A, B, ne-D, noma i-Medicare Advantage. Noma kunjalo, umshuwalense we-Medicare wengezela (Medigap) akuyona izindleko ezifanelekile.
Yize i-HSA yakho i-akhawunti ngayinye, ungayisebenzisa ukukhokha izindleko zokwelashwa ezifanelekayo zomlingani wakho kanye nabathengi bakho bezentela, futhi.
Kwezinye izimo, ungathatha ukusatshalaliswa kwentela kusuka ku-HSA yakho ukukhokha izinkokhelo zakho zomshuwalense wezempilo. Noma kunjalo, imithetho iqinile futhi ivunyelwe kuphela ezimweni ezilandelayo:
Yini Okunye Okudingeka Ngiyikwazi?
Uzodinga ukufaka ifomu lentela eyengeziwe, ifomu 8889 , noma yimuphi unyaka wena, umqashi wakho, noma omunye umuntu unomthelela ku-HSA yakho. Ngisho noma kungekho muntu obambe iqhaza ku-HSA yakho, kuzodingeka ufake ifomu 8889 uma ususe imali ku-HSA yakho.
Ibhange noma i-brokerage oyisebenzisayo njengomlondolozi we-HSA kuzokuthumela amafomu amabili yentela ngonyaka ngamunye. IFomu 5498-SA izobonisa iminikelo yakho ye-HSA yonyaka. IFomu 1099-SA izobonisa ukuhoxiswa kwe-HSA yakho ngonyaka (uma ngabe unayo).
Kuzodingeka ulondoloze amadokhumenti anele ukuthi uchitha noma yikuphi ukuhoxiswa kwe-HSA ezindlini zokwelashwa ezifanelekile. Uma i-IRS ihlola ukubuyela kwakho, kungase kudingeke ukhiqize izinto ezinjengezikhwama zodokotela, incazelo yomshuwalense wempilo yamafomu ezinzuzo, namarisidi wezinto ezifana nesisombululo se-lens ne-Band-Aids.
Ukucabanga ngokudlala uhlelo ngokufaka i-HDHP ezinyangeni ezimbalwa ukuze ukwazi ukunikela ngemali engenayo yentela yonke unyaka wonke kwi-HSA, kuphela ukuphinda ubalekele i-HDHP ezinyangeni ezimbalwa kamuva? Ungakhathazeki. I-IRS inesikhathi sokuhlola esivela ngoDisemba wonyaka owuthathe ukukhipha kulo lonke unyaka olandelayo. Uma ungalondolozi ukukhokhelwa nge-plan-health deductible plan ngesikhathi sonke sokuvivinywa, uzolahlekelwa inzuzo yentela futhi ungahle uhambisane nesigwebo. Kodwa-ke, uma uhlela ukulondolozwa kwe-HDHP, akudingeki ukhathazeke ngesikhathi sokuhlola.
Ngakho-ke uma ubhalisile ohlelweni lwe-HSA olufanelekayo ngoDisemba 2017 futhi uzoqhubeka nokuhlela uhlelo olufanele lwe-HSA kulo lonke u-2018, uvunyelwe ukwenza umnikelo ophelele we-2017 no-2018 ku-HSA yakho. Kodwa uma unqanyula ukubhaliswa kwakho kwe-HDHP phakathi nonyaka ka-2018, kuzodingeka ukwengeze inani owafakile ku-HSA yakho ezinyangeni ezingu-11 zokuqala zango-2017 ukuya kwimali yakho engu-2018, kanye nentela eyengeziwe yamaphesenti angu-10.
I-Republican Health Care Reform ne-HSAs
Abameli beRiphabhuliki kanye ne-Trump Administration bahlose ukuphinda futhi bafake esikhundleni se-ACA ngo-2017, nakuba lokho kungazange kwenzeke. Ngesikhathi esifanele, ingxenye eyodwa kuphela ye-ACA eye yachithwa yisigwebo somuntu ngamunye, futhi lokho kuchitha akusebenzi kuze kufike ngo-2019 .
Kodwa iziphakamiso eziningi zeRiphabliki ze-ACA zifuna ukugcizelela okwedlulele kuma-HSA, kufaka phakathi imingcele ephakeme yokunikela, ukukhululeka kwemikhombandlela yokufaneleka ngokwemigomo yokuthi ubani ongenza iminikelo, kanye nezikweletu zentela ukusiza abantu ukuba baqoqe ama-HSA. Akukho lutho olushintshile mayelana nemithetho ye-HSA okwamanje, kodwa lezo yiziphakamiso ezingakacatshangelwa esikhathini esizayo.
Imithombo:
HealthCare.gov Funda uMthetho Wokunakekelwa Onganakekelwayo.
Isevisi yangaphakathi yeNgeniso. I-Internal Revenue Bulletin 2018-10 . Mashi 5, 2018.
I-IRS Publications 969 no-502.
26 US Code ยง 223. http://www.law.cornell.edu/uscode/text/26/223
> Umnyango wase-US we-FAQs Resource Center FAQs. http://www.treasury.gov/resource-center/faqs/taxes/pages/health-savings-accounts.aspx