Ungakwazi ukukhipha izindleko zezokwelapha ezingapheli ezingaphezu kwezingu-7.5% zemiholo yakho ejwayelekile yokulungiswa uma uchitha imali.
Ukwenza Okuncishiswa Kakhulu Kwezokwelapha
Njengoba kufanele udlule u-7.5% wokunciphisa, isu elibalulekile lokukhulisa izindleko zezokwelapha liyaziwa ngokuthi "bunching". Umqondo ukukhokha izikweletu eziningi zezokwelapha ngonyaka owodwa ngangokunokwenzeka. Uma izikweletu zakho zokwelashwa zonyaka zidlulela ku-7.5% wokunciphisa, zonke izindleko ezingaphezu kwalowo mali zichithwa ngokugcwele.
Ufuna ukwenza zonke izinkokhelo kungenzeka kulowo nyaka kunokuba ulinde kuze kube ngonyaka ozayo lapho usuphinde udlule i-7.5%. Nge-bunching, ngokuvamile uthola isu laminyaka emibili. Unyaka owodwa ukhokhela zonke izindleko ongazenza futhi uthathe izinzuzo, kanti ngonyaka ozayo ukhokha kuphela izindleko okumele zikhokhwe ngoba cishe ngeke udlulele u-7.5% wokunciphisa ngonyaka wesibili. Hlela phambili ukusebenzisa ngokunenzuzo okuningi ngangokunokwenzeka.
Izindleko zemithi ezivumelekile
Izindleko zokwelashwa ezidonswayo yiziphi izindleko zokuxilongwa, ukwelashwa, ukunciphisa, ukwelashwa, noma ukuvimbela isifo esithile noma noma imuphi ukwelashwa okuthinta ingxenye noma umsebenzi womzimba. Izindleko kumele zibe yisifo esithile futhi hhayi nje ngokuthuthukiswa kwezempilo jikelele. Ukuxilongwa kwe-arthritis kwandisa uhlu lokudonswa kwezempilo okungavumelekile. Izindleko ezihlukahlukene zidonswa. Izindleko ezilula zokukhomba zifaka:
- izindleko zodokotela
- izindleko zesibhedlela
- izikweletu zelabhuthrikhi
- imithi yokwelashwa
- amaphrimiyamu ezempilo
- izindleko zokuhamba ukuthola ukunakekelwa kwezempilo
Ezinye izindleko
Sicela ubheke ukushicilelwa kwe-IRS 502 ngenhlu ephelele yezindleko ezingahle zingenakunqunywa futhi zingenakutshelwa. Izindleko zezokwelapha ezihlobene ne-arthritis ezincane ezingaziwayo zingadalulwa:
- Amathrekhi, ama-splints, ama-braces, ama-walker, i-scooter, izihlalo zabakhubazekile nezinye izinto zokusebenza zezokwelapha.
- Izindleko ezengeziwe zezicathulo zomuthi wezifo ngezicathulo ezivamile.
- Ukulinda isihlalo sokuphakamisa imithi.
- Amapulangwe okulala amamitha kanye namaplangwe okwenzelwe ukukhululeka kwe-arthritis. (Ukukhokhiswa Kwezimali Zokuhola Imali 68-212)
- Izinsiza ezithathelwanayo namadivaysi okusiza Izindleko noma izindleko ezengeziwe ngaphezu kwezinto "ezijwayelekile" ezifana nokushisa kanye namaphakheji e-ice, imishini yokuvivinya umzimba, izinto ezinkulu zokukhishwa ekhishini, abafundisi, abathintekayo, ukugqoka kanye nezinsiza zokugeza.
- Ukunakekelwa yi-acupuncturist, chiropractors, ama-osteopaths, indoda yemithi yamaNdiya, noma abahlengikazi abangama-Christian Science.
- Hydrotherapy (ukwelapha kwamanzi), ama-injection, kanye nama-x-ray zokwelapha.
- Izindleko zokuguqula imoto noma ikhaya kumakhono anqunyelwe.
- Ukuthuthukiswa kwengqalasizinda kwempahla lapho inhloso eyinhloko izidingo zezokwelapha (izibonelo: ichibi lokubhukuda, izibhubhe ezishisayo, indawo yokudoba, i-elevator, iziphakamiso ezikhethekile) zithathwa kuphela uma izindleko zidlula ukwanda kwenani lomhlaba. Ukwenyuka okwenyuka kwezindleko ekhaya kuyahle kunqunywe ukuhlolwa. Izindleko ezenzelwe ukujwayela indawo yokuhlala yokukhubazeka ngokomzimba njengemigwaqo, imigoqo yokusekela, izindlu ezikhethekile zemisebenzi, nezintambo zicatshangelwa ukuthi zingakhuliseli inani lekhaya futhi zichithwa ngokugcwele.
- Ukufakwa kwezindlu okungafinyeleleki njengama-air conditioners, ama-heaters, ama-humidifiers, ama-air cleaners, nama-whirlpools asetshenziselwa ukusiza umuntu ogulayo.
- Isembozo esikhethekile-zonke izimonyo zokunciphisa ukucindezeleka kwengqondo okubangelwa ukuqhuma kwe-lupus.
- Imithi yokwelapha i-arthritis engavumelekile ngokujwayelekile ingadalulwa ngoba i-IRS ithathe isikhundla sokuthi ayikwazi ukwenza izahlulelo emkhakheni wezokwelapha. Izinkokhelo kumsebenzi ongavunyelwe zikhishwa uma uhlobo nekhwalithi yamasevisi abo kungekho emthethweni.
- Izindleko zokusebenza nokugcinwa kwezimpahla eziyinhloko njengezibi, i-spa, i-heater, i-air cleaner, njll ngamanzi, ugesi, ukuhlanza, ukulungisa, ukugcinwa, kanye namakhemikhali adingekayo yizindleko ezifihliwe ezidonswa. Zonke izindleko zidonswa ngisho noma kungekho noma ingxenye eyodwa kuphela yepahla eyinhloko isuswa.
- Uhlelo lokulawula isisindo oluphakanyiswa udokotela wakho ukuze unciphise ukucindezeleka kuma-arthritic joints. Noma kunjalo, ukukhishwa okuvunyelwe ukudla okukhethekile okukhethekile kungavinjelwa.
Ukunciphisa Izindleko Zokubhukuda
Uma ukubhukuda kunqunywe njengokwelashwa noma ukwelashwa ngokomzimba, izindleko zokwakha idivi lokubhukuda ikhaya zingase zihlukaniswe ngokunye njengezindleko zezokwelapha . Kodwa-ke, i-IRS cishe ingabaza ukukhipha imali ngenxa yokuthi kungenzeka ukuthi leli gumbi lingasetshenziselwa ukuzijabulisa.
Uma ungabonisa ukuthi leli chibi lihlomele ngokukhethekile ukunciphisa isimo sakho futhi akufanelekile ngokuzithokozisa, i-IRS izovumela ukudonsa. Isibonelo, i-IRS ivumele ukukhishwa kwechibi elakhiwe isiguli se-osteoarthritis. Udokotela wakhe unqume ukubhukuda izikhathi eziningana ngosuku njengokwelashwa. Wakha i-pool yangasese yangasese enezitebhisi ezenziwe ngokukhethekile kanye nedivayisi ye-hydrotherapy. Njengoba kunikezwe lezi zici, i-IRS iphetha ngokuthi leli damu lalihlelwe ngokukhethekile ukuze linikeze ukwelashwa.
Izindleko zebhizinisi Vs. Izindleko Zezokwelapha
Enye indlela ezungeze u-7.5% wokunciphisa yilapho izindleko zingabuyekezwa njengenye into. Ezinye izindleko zithathwa njengezindleko zebhizinisi kunezindleko zezokwelapha. Ukumangalela ukukhishwa kwebhizinisi akuhambisani nokulinganiselwa kwe-7.5%. Uma ukhubazekile futhi unezindleko ezidingekayo ukuze ukwazi ukusebenza (izindleko zomsebenzi ezihlobene nokukhubazeka), ungathatha ibhizinisi ukukhipha lezi zindleko, kunokudonswa kwezokwelapha. Ukhutshaziwe uma unakho:
- Ukukhubazeka ngokomzimba nangokwengqondo (isibonelo, ukuphuphuthekisa noma ukungazithulu) okusebenza ngokunciphisa ukusebenza kwakho
- Ukukhubazeka ngokomzimba noma ngokwengqondo (isibonelo, ukubona noma ukukhubazeka kokuzwa) okubeka imingcele eyodwa noma eminingi yemisebenzi yakho emikhulu yokuphila, njengokusebenza kwemisebenzi, ukuhamba, ukukhuluma, ukuphefumula, ukufunda noma ukusebenza
Ungakwazi ukukhipha izindleko ezihlobene nokukhubazeka njengezindleko zebhizinisi uma:
- Kuyadingeka ukuba wenze umsebenzi wakho ngendlela egculisayo
- Ngokuba izimpahla noma amasevisi akudingeki noma asetshenzisiwe, ngaphandle kokungavamile, emisebenzini yakho siqu
- Akuhlanganiswa ngokuqondile ngaphansi kweminye imithetho yentela engenayo.
Uma usebenza ngokweqile ukukhishwa kuyadingeka kuSheduli yakho C. Uma ungumsebenzi, izindleko zifakwe ohlwini lwakho lweFomu 2106.
Izindleko ze-Nondeductible
Izindleko eziningi, nakuba zibonakala zihlotshaniswa nokunakekelwa kwezempilo kwamathambo, azikwenziwe ngokuqondile. Esinye isibonelo yizindleko zemithi engaphezu kwe-counter (ngisho noma unemithi kadokotela). Izidakamizwa ezingaphezu kwemithi ezifana nalezi:
- i-aspirin (Bayer, Anacin, njll)
- ibuprofen (Advil, Motrin)
- i-ketoprofen (i-Orudis)
- i-naproxen (i-Aleve)
- i-acetaminophen (iTylenol, i-Excedrin, njll)
Kodwa-ke, ezinye imikhiqizo engaphezu kwemithi kanye nemigomo engavumelekile isathathwa ngokugcwele .
Ngaphezu kwalokho, inambuzane enemithi ebizwa ngokuthi imithi, manje ebizwa nangokuthi "inambuzane yezokwelapha," nayo ibhekwe njenge-nondeductible.
Ukugcinwa Okubalulekile Namadokhumenti
Uma udonsa izindleko zezokwelapha kufanele zibhalwe ngokufanele ngamarisidi. Kufanele ube nesincoma esibhaliwe esivela kudokotela wakho echaza isidingo sezokwelapha. Noma yikuphi izindleko ezithathwa njengomuntu siqu kunokudokotela azitholakali . Lokhu akufanele kukudikibele ekudaleni izindleko zempilo ezifanele. Imithetho yentela iyinkimbinkimbi futhi ishintsha njalo.
I-IRS ihlolisisa ukukhishwa okukhulu kwezokwelapha ngakho qiniseka ukuthola iseluleko sezentela. Kunconywa komdokotela akuqinisekisi ukugunyazwa kwe-IRS. I-IRS ingakwazi futhi ingqubuzana nesidingo sezokwelapha zezindleko ngisho noma isincomo sesidokotela sinikezwa njengesipele.
Lesi sihloko asikho esikhundleni sezinsizakalo zokubalwa kwezezimali. Sicela uthintane nochwepheshe okhokhelwayo intela ukuze uthole izimpendulo zemibuzo yakho ethize.
NguRichard Eustice, owayengumshayeli wentela iminyaka engaphezu kwengu-15 ubudala, ekutholeni umhlalaphansi ngenxa yokukhubazeka kwesifo samathambo.
> Imithombo:
> Imali yentela, yi-JKLasser; Inkululeko Yentela, nguRobert C. Carlson, JD, CPA
> Incwadi Yolwazi Lwezentela, Amakilasi WaseBhodi Wesikole
> Ukubhala-Izimpendulo, umagazini we-Arthritis Today Nov / Dec96