Ngā Tipi me ngā Koha i te tau 2026: He Rerekē rānei te Tāke ki ngā Kaihanga e noho ana ki te US?

Mēnā ka tukua e koe te tautoko a te tangata i a koe ā-ipurangi, kua pātai pea koe mēnā ka rerekē te pā o te "tipi" me te "koha" ki ō tāke. Ko te whakautu poto, pono: i ētahi wā — engari ehara i te mea nā te kupu i whakamahia e koe. Ko te mea nui ko te whāinga kei muri i te moni, kaua ko te tapanga kei te pātene. Anei te āhua o tōna mahi i te tau 2026.

He aratohu tēnei mō ngā kaihanga e noho ana ki te US, ehara hoki i te tohutohu ā-ture, ā-tāke rānei — kōrero ki tētahi ngaio tāke mō tō āhuatanga. Ki waho atu i te US, he rerekē ō rohe ake ture; tirohia tō mana tāke ake.

Tipi, koha, taonga rānei — te tikanga pono o aua kupu

Ka whakamahia tahitia ngā kupu "tipi," "koha," me te "taonga" ā-ipurangi, ā, e pai ana tērā i roto i te kōrero noa. Engari kāore te IRS e pānui i te kuputuhi o tō pātene. Ka titiro ia ki te take i whakawhitia ai te moni.

Ko te tipi he mihi tūao mō tētahi mea i hangaia, i mahia rānei e koe — he uiaata, he ataata, he tuhinga.
Ko te koha (ki te tangata, kaua ki te tōpūkohi) he moni e hoatu ana hei tautoko i a koe, i tētahi kaupapa rānei e kohia ana e koe.
Ko te taonga, i runga i te tirohanga tāke, he mea e hoatu ana i runga i te ngākau atawhai anake, kāore he aha e tūmanakohia ana hei utu.

Ko te whakamātautau whaihua, mēnā he here herenga rānei. I whiwhi rānei te tangata — i tūmanako rānei — i tētahi mea hei whakahoki? Ko tērā pātai, kaua ko te takikupu, te mea e whakatau ai i te āhua o te whakahaere i te moni.

Te raina tāke: he aha te tipi ka anga ki te moni whiwhi, ā, ka taea pea te whakaputa i te taonga kāore he here

Anei te ahunga whānui — ā, tēnā koa pānuihia hei ahunga noa, kaua hei ture, nā te mea kei runga i ngā meka.

Ko te tipi ki te kaihanga ka anga noa ki te moni whiwhi tāke. Mēnā ka tipi mai tētahi ki a koe nā te mea i pai ia ki āu mahi, he utu tērā e hono ana ki ō mahi, ā, ko te moni e hono ana ki āu mahi ka kīia whānuitia he moni whiwhi.

Ko te taonga pono, kāore he here, ka taea pea te whakaputa mai i te moni whiwhi. Ka whakaputaina e te ture tāke o te US (Section 102) ngā taonga tūturu mai i te moni whiwhi pūmua a te kaiwhiwhi. I whakaahuatia e te Kōti Mana Nui i roto i a Commissioner v. Duberstein te taonga he mea e rere mai ana i te "manaakitanga tūhāhā, tōituatanga" — e hoatu ana i runga i te aroha, te atawhai rānei, kāore he aha e tūmanakohia ana hei utu. Ka whakamahia e te IRS he reo "meka me ngā āhuatanga" rite tonu mō te kohi-pūtea-tini: mēnā ka hoatu noa ngā kaikoha i runga i te ngākau atawhai, ā, kāore i whiwhi (kāore i tūmanako) i tētahi mea hei whakahoki, ka taea pea te kī he taonga te moni, ā, kāore pea e tāke-tia hei moni whiwhi.

Kia mahara ki ngā kupu ngāwari katoa — "ka anga," "ka taea," "ka taea pea." He mea ata whakaaro tērā. Ahakoa he moni whiwhi, he taonga whakaputa rānei tētahi utu, kei runga i te tirohanga katoa, ā, ka taka ngā kēhi tika ki ngā taha e rua o te raina. Ehara tēnei i te wāhi mō ngā kī taikaha, ehara hoki i te tohutohu tāke. Ka taea e te ngaio te titiro ki ō meka tūturu.

Te ture mārō kotahi: kāore tētahi e tangohia mō te kaihoatu

Anei tētahi mea ka taea e koe te kī mārama: ina ka tipi, ka koha rānei tētahi ki a koe hei tangata takitahi, kāore rātou e taea te tango i ō rātou ake tāke.

Ko te tangohanga aroha me hoatu ki tētahi tōpūkohi kua rēhitatia, kua whaitikangahia. He mārama te IRS ki tēnei (tirohia Topic No. 506 me te Publication 526): kāore e taea te tango i ngā taonga ki ngā tāngata takitahi. Kua whakatūpato te FTC i ngā kaihoko mō te mea kotahi mō ngā kohi-pūtea whaiaro. Ā, ehara i te āhuatanga US anake — ko te UK, ko Canada, me Australia katoa ka tae ki te kupu whakatau kotahi: ko te taonga ki tētahi tōpūkohi kua mōhiotia anake e whiwhi tangohanga ai te kaihoatu.

Nō reira mēnā he whārangi whaiaro tāu, kaua rawa e whakaatu kē. Kaua e kīia ngā koha he "ka taea te tango-tāke," kaua e oati "ngā rīhīti tāke," ā, kaua e whakapaipai i tō whārangi kia rite ki te tōpūkohi. Ka taea e tērā āhua te whakapōhēhē i ngā kaitautoko, me te hanga raruraru mōu.

"No Tax on Tips" (Kāore he Tāke ki ngā Tipi) — he tangohanga whaitepe, kaua he tāke-kore

Kua kite pea koe i ngā pane kōrero e pā ana ki te "No Tax on Tips." He pono tērā, ka rere mō ngā tau tāke 2025 ki 2028, ā, i rārangihia e Treasury ngā kaihanga ihirangi matihiko (whakaarohia ngā kaiuiaata, kaipāhopaha, ngā kaiawe pāpori) i roto i ngā mahi whaitikanga. Engari he nui rawa te kupu o te ingoa.

Ko tā tērā tūturu: he tangohanga tae atu ki te $25,000 o ngā tipi whaitikanga ki tō tāke moni whiwhi ā-kāwanatanga, ka heke haere i ngā moni whiwhi teitei ake (ka iti haere mā te $100 mō ia $1,000 o te modified AGI ki runga ake i te $150,000 mō ngā kaituku takitahi, $300,000 mō te hono). Ētahi mea ehara i a ia:

Kāore e meinga e ia ngā tipi a te kaihanga he "tāke-kore." He tangohanga whaitepe, kaua he whakawāteatanga.
Kāore e whakaiti i te self-employment tax — ka mau tonu tērā ki ō moni whiwhi.
He meka-motuhake. Ka wehe kē ngā ture whakamutunga i ngā āhuatanga: ko te utu e tika ana kia hoatu e tētahi hei uru ki ngā ihirangi kuaha-tia ka whakahaerehia hei utu mō ngā ratonga, engari ko te koha tūao ki ngā ihirangi e wātea noa ana ka taea te kī he tipi whaitikanga.

Ko te otinga: ka taea pea te whakaheke i te nama tāke-moni-whiwhi a te kaihanga, engari ko te "tāke-kore" he pepeha, kaua ko te ture. Tātaihia ō nama me tētahi ngaio.

Te pupuri pūkete: me pēhea koe e mōhio ai i te tipi i te taonga i muri mai

Te nuinga o te wā kāore e taea e koe te whakatika i tēnei mai i te maharatanga i te Paenga-whāwhā, nō reira pupuritia ngā pūkete i a koe e haere ana. Mō ngā koha whaitake, tuhia:

te moni me te rā,
he aha te take (he tipi ki tētahi ataata? he tautoko mō tētahi kaupapa?),
ā, mēnā i whiwhi te kaihoatu i tētahi mea hei whakahoki (he utu, he painga, he urunga motuhake).

Ko taua tohu whakamutunga te mea e ata whakatau ana i te "moni whiwhi vs. taonga," nō reira he mea pai kia tuhia. E kī ana te IRS kia pupuri i ngā pūkete kohi-pūtea-tini mō te toru tau neke atu.

Tētahi mea ka raru ai te tangata: te Form 1099-K. He puka pūrongo tērā ka tukua e tētahi papa ina ka neke ō utu i tētahi paepae ā-kāwanatanga — mai i te tau 2026, neke atu i te $20,000 me te neke atu i te 200 ngā tauwhitinga (ka tau iho ētahi kāwanatanga US i ngā paepae iti ake, ā, ka huri tonu ēnei ture). Ko te 1099-K ehara i te tāke e nama ana koe, ā, ehara hoki i te "tau tipi anake" — ka pūrongohia e ia ngā utu pūmua puta noa. Ko te whiwhi i tētahi kāore e meinga aunoa he tāke-tia te moni, ā, ko te kore whiwhi i tētahi kāore e meinga ka taea e koe te whakarere i te pūrongo moni whiwhi tūturu. Ko te paepae pūrongo me te tāke-tanga o ō moni whiwhi he mea rerekē e rua.

Te tikanga o tēnei mō tō whārangi — me te kohi i ngā mea e rua ki a Donairo

Mā te mahi tūturu, anei te āhua o te pupuri i tō whārangi kia mā, kia pono:

Kaua e whakaatu i te taea te tango. Kāore he "ka taea te tango-tāke," kāore he "rīhīti tāke," kāore he whakatakariri tōpūkohi.
He āhua haumaru, he ngāwari, he pono: "tipi," "tautoko," "taonga tūao" rānei. Kīia he aha te moni.
Pupuritia ētahi pūkete māmā kia taea ai e koe te mōhio i ngā tipi i ngā taonga i muri mai.

Koinei tonu te take i hangaia ai a Donairo — ā, ko te wāhi e hāngai ana ki te kōrero pono. Ka hoatu e Donairo ki a koe tētahi whārangi waitohu kotahi (me te waehere QR, e kohi ana i te moni kotahi e kōwhiria e koe mai i te 23 e tautokona ana) hei tūāpapa mō ngā koha takitahi, ā-whāinga, me ngā tipi tūao. Ka utua tika te moni ki tō PayPal ake. Ko te utu kei te 1% utu papa tāpiri ki te utu tukatuka a PayPal e tukuna tika ana, kāore he tāpiringa — kāore he tapahanga huna.

Ā, kia tika tāku ki a koe: ehara a Donairo i te tōpūkohi, kāore e tukuna he rīhīti tāke, ā, kāore ngā tipi, ngā koha rānei mā roto i a ia e taea te tango-tāke mō ngā tāngata e tautoko ana i a koe. He ara mā, tūao hoki ki te whiwhi tautoko — kāore he mea i tua atu i te whakapaipaitanga.

Mēnā ka hiahia koe ki te tohutohu katoa mō te whakarite ki te whiwhi tautoko hei tangata takitahi, tirohia tā mātou aratohu hoa, Me Pēhea te Whakaae Koha me te Kore noho hei Whakahaere Hua-kore ki te US (2026).

Te otinga

Ka taea te whakahaere rerekē i ngā tipi me ngā taonga — ka anga te tipi a te kaihanga ki te moni whiwhi, ā, ka taea te whakaputa i te taonga pono kāore he here — engari kei runga tonu i ngā meka, nō reira kaua e kī he aunoa tētahi otinga. Ko te mea mārō pono kotahi: kāore ngā tipi me ngā koha whaiaro e taea te tango mō te kaihoatu. Pupuritia ngā pūkete māmā, whakatakotohia tō whārangi i runga i te pono, ā, ina e pā ana ki te moni tūturu, kōrero ki tētahi ngaio tāke.

Whakamaharatanga: he mōhiohio whānui tēnei, ehara i te tohutohu ā-ture, ā-tāke rānei. He motuhake tō āhuatanga — tēnā koa toro atu ki tētahi ngaio tāke whaitikanga.

Ngā puna me ētahi atu pānui

Nō Amerika ēnei puna matua — te Internal Revenue Code, ngā aratohu a te IRS, te FTC, me tētahi kēhi o te Kōti Mana Nui o Amerika. I waho atu i Amerika, tirohia tō ake mana tāke ā-motu.