{"id":83229,"date":"2026-09-15T09:00:00","date_gmt":"2026-09-15T13:00:00","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=83229"},"modified":"2026-09-16T17:41:19","modified_gmt":"2026-09-16T21:41:19","slug":"abd-tahmini-vergi-odemesi-estimated-tax","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/","title":{"rendered":"ABD&#8217;de \u00dc\u00e7\u00fcnc\u00fc \u00c7eyrek Tahmini Vergi \u00d6demesi: Kim \u00d6der, Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> 2026 vergi y\u0131l\u0131n\u0131n <strong>\u00fc\u00e7\u00fcnc\u00fc \u00e7eyrek tahmini vergi taksiti 15 Eyl\u00fcl 2026 Sal\u0131 g\u00fcn\u00fc<\/strong> \u00f6denmelidir. Maa\u015f bordrosu d\u0131\u015f\u0131nda geliri olan ve y\u0131l sonunda <strong>1.000 dolardan fazla<\/strong> vergi borcu \u00e7\u0131kmas\u0131n\u0131 bekleyen herkes bu sistemin i\u00e7indedir. \u00d6nemli bir ayr\u0131m var: ABD mukimi olmayan (nonresident) m\u00fckellefler d\u00f6rt de\u011fil <strong>\u00fc\u00e7 taksit<\/strong> \u00f6der ve ilk taksitleri y\u0131ll\u0131k tutar\u0131n <strong>%50&#8217;sidir<\/strong>. A\u015fa\u011f\u0131da ikisini de ayr\u0131 ayr\u0131 anlat\u0131yoruz.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Tahmini_vergi_estimated_tax_nedir\" >Tahmini vergi (estimated tax) nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Kim_tahmini_vergi_odemek_zorunda\" >Kim tahmini vergi \u00f6demek zorunda?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#2026_taksit_takvimi_ABD_mukimleri\" >2026 taksit takvimi: ABD mukimleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Yabanci_mukellefseniz_kural_farkli_uc_taksit_ve_50_kurali\" >Yabanc\u0131 m\u00fckellefseniz kural farkl\u0131: \u00fc\u00e7 taksit ve %50 kural\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Ne_kadar_odemeliyim_Guvenli_liman_safe_harbor\" >Ne kadar \u00f6demeliyim? G\u00fcvenli liman (safe harbor)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Geliriniz_yil_icinde_duzensizse\" >Geliriniz y\u0131l i\u00e7inde d\u00fczensizse<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Odemeyi_nasil_yaparsiniz\" >\u00d6demeyi nas\u0131l yapars\u0131n\u0131z?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Sikca_sorulan_sorular\" >S\u0131k\u00e7a sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Tahmini_vergiyi_odemezsem_ne_olur\" >Tahmini vergiyi \u00f6demezsem ne olur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Sirketim_zarar_ettiyse_yine_odemeli_miyim\" >\u015eirketim zarar ettiyse yine \u00f6demeli miyim?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Yabanci_ortak_olarak_15_Nisan_taksitini_kacirdim_mi\" >Yabanc\u0131 ortak olarak 15 Nisan taksitini ka\u00e7\u0131rd\u0131m m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Tahmini_vergi_ile_bordro_kesintisi_ayni_sey_mi\" >Tahmini vergi ile bordro kesintisi ayn\u0131 \u015fey mi?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-tahmini-vergi-odemesi-estimated-tax\/#Ozetle\" >\u00d6zetle<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tahmini_vergi_estimated_tax_nedir\"><\/span>Tahmini vergi (estimated tax) nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD vergi sistemi &ldquo;kazand\u0131k\u00e7a \u00f6de&rdquo; (pay-as-you-go) mant\u0131\u011f\u0131yla i\u015fler. Bir \u00e7al\u0131\u015fan\u0131n maa\u015f\u0131ndan vergi zaten her ay kesilir. Ama gelirinizin kayna\u011f\u0131 bordro de\u011filse &mdash; LLC&#8217;nizden ge\u00e7en k\u00e2r, serbest meslek kazanc\u0131, kira, temett\u00fc, sermaye kazanc\u0131 &mdash; kesinti yapan kimse yoktur. Bu durumda vergiyi y\u0131l i\u00e7inde d\u00f6rt taksitte (yabanc\u0131 m\u00fckellefler i\u00e7in \u00fc\u00e7 taksitte) kendiniz \u00f6dersiniz.<\/p>\n<p>Bu bir ek vergi de\u011fildir. Y\u0131l sonunda verece\u011finiz beyannamedeki toplam verginin pe\u015fin \u00f6denmi\u015f k\u0131sm\u0131d\u0131r. \u00d6demezseniz vergi ortadan kalkmaz; \u00fczerine <strong>eksik \u00f6deme cezas\u0131<\/strong> biner.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kim_tahmini_vergi_odemek_zorunda\"><\/span>Kim tahmini vergi \u00f6demek zorunda?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u00d6l\u00e7\u00fct basittir: y\u0131l sonunda, yap\u0131lm\u0131\u015f kesintiler d\u00fc\u015f\u00fcld\u00fckten sonra <strong>1.000 dolar veya daha fazla<\/strong> vergi borcunuz \u00e7\u0131kaca\u011f\u0131n\u0131 bekliyorsan\u0131z tahmini vergi \u00f6demeniz gerekir (IRC &sect;6654(e)(1)). Bu e\u015fi\u011fin alt\u0131nda kal\u0131rsan\u0131z ceza do\u011fmaz.<\/p>\n<p>Pratikte kapsama giren tipik profiller:<\/p>\n<ul>\n<li>Tek \u00fcyeli LLC sahibi olup k\u00e2r\u0131 kendi beyannamesinde g\u00f6sterenler<\/li>\n<li>Partnership veya S Corporation orta\u011f\u0131 olup K-1 ile pay alanlar<\/li>\n<li>Serbest \u00e7al\u0131\u015fanlar ve 1099 ile \u00f6deme alan y\u00fckleniciler<\/li>\n<li>ABD&#8217;de kira geliri olanlar<\/li>\n<li>Maa\u015f\u0131 olmakla birlikte yan gelirinin kesintisi yap\u0131lmayanlar<\/li>\n<\/ul>\n<p>S Corporation sahibiyseniz kendinize \u00f6dedi\u011finiz maa\u015f\u0131n bordro kesintisi ayr\u0131d\u0131r; maa\u015f d\u0131\u015f\u0131nda da\u011f\u0131t\u0131m al\u0131yorsan\u0131z o k\u0131s\u0131m i\u00e7in yine tahmini vergi g\u00fcndeme gelir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2026_taksit_takvimi_ABD_mukimleri\"><\/span>2026 taksit takvimi: ABD mukimleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Takvim y\u0131l\u0131 m\u00fckellefleri i\u00e7in d\u00f6rt taksit vard\u0131r (IRC &sect;6654(c)):<\/p>\n<table>\n<thead>\n<tr>\n<th>Taksit<\/th>\n<th>Kapsad\u0131\u011f\u0131 d\u00f6nem<\/th>\n<th>Son \u00f6deme tarihi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. taksit<\/td>\n<td>1 Ocak &ndash; 31 Mart 2026<\/td>\n<td>15 Nisan 2026<\/td>\n<\/tr>\n<tr>\n<td>2. taksit<\/td>\n<td>1 Nisan &ndash; 31 May\u0131s 2026<\/td>\n<td>15 Haziran 2026<\/td>\n<\/tr>\n<tr>\n<td><strong>3. taksit<\/strong><\/td>\n<td>1 Haziran &ndash; 31 A\u011fustos 2026<\/td>\n<td><strong>15 Eyl\u00fcl 2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td>4. taksit<\/td>\n<td>1 Eyl\u00fcl &ndash; 31 Aral\u0131k 2026<\/td>\n<td>15 Ocak 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Dikkat edilecek nokta: \u00e7eyrekler e\u015fit uzunlukta de\u011fildir. \u00dc\u00e7\u00fcnc\u00fc taksit \u00fc\u00e7 ay\u0131, ikinci taksit yaln\u0131zca iki ay\u0131 kapsar.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yabanci_mukellefseniz_kural_farkli_uc_taksit_ve_50_kurali\"><\/span>Yabanc\u0131 m\u00fckellefseniz kural farkl\u0131: \u00fc\u00e7 taksit ve %50 kural\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD mukimi olmayan (nonresident alien) m\u00fckellefler i\u00e7in IRC <strong>&sect;6654(j)<\/strong> \u00f6zel bir d\u00fczen getirir ve bu, T\u00fcrk giri\u015fimcilerin \u00e7o\u011funu do\u011frudan ilgilendirir:<\/p>\n<ul>\n<li><strong>D\u00f6rt de\u011fil \u00fc\u00e7 taksit vard\u0131r:<\/strong> 15 Haziran, 15 Eyl\u00fcl ve ertesi y\u0131l\u0131n 15 Ocak&#8217;\u0131.<\/li>\n<li><strong>\u0130lk taksit y\u0131ll\u0131k tutar\u0131n %50&#8217;sidir.<\/strong> Mukimlerdeki gibi %25 de\u011fil.<\/li>\n<li>Y\u0131ll\u0131kland\u0131rma (annualized income) y\u00f6ntemi kullan\u0131l\u0131yorsa \u00fc\u00e7 taksit i\u00e7in uygulanan oranlar %45, %67,5 ve %90&#8217;d\u0131r (&sect;6654(j)(3)(B)).<\/li>\n<li>\u00d6deme <strong>Form 1040-ES (NR)<\/strong> ile yap\u0131l\u0131r; mukimlerin kulland\u0131\u011f\u0131 Form 1040-ES de\u011fil.<\/li>\n<\/ul>\n<p>Yani 15 Nisan taksiti sizin i\u00e7in yoktur, ama 15 Haziran&#8217;da \u00f6demeniz gereken tutar mukim bir m\u00fckellefin iki kat\u0131d\u0131r. Bu fark\u0131 bilmeden mukim takvimine g\u00f6re plan yapan \u00e7ok say\u0131da yabanc\u0131 ortak, y\u0131l sonunda eksik \u00f6deme cezas\u0131yla kar\u015f\u0131la\u015f\u0131yor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ne_kadar_odemeliyim_Guvenli_liman_safe_harbor\"><\/span>Ne kadar \u00f6demeliyim? G\u00fcvenli liman (safe harbor)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Y\u0131l sonu vergisini kuru\u015fu kuru\u015funa tahmin etmek zorunda de\u011filsiniz. IRC &sect;6654(d)(1)(B) iki alternatiften <strong>d\u00fc\u015f\u00fck olan\u0131n\u0131<\/strong> \u00f6demeniz h\u00e2linde ceza uygulanmayaca\u011f\u0131n\u0131 s\u00f6yler:<\/p>\n<ul>\n<li><strong>Cari y\u0131l vergisinin %90&#8217;\u0131<\/strong>, veya<\/li>\n<li><strong>Ge\u00e7en y\u0131l beyannamesindeki verginin %100&#8217;\u00fc<\/strong> (ge\u00e7en y\u0131l\u0131n 12 ayl\u0131k bir d\u00f6nem olmas\u0131 ve beyanname verilmi\u015f olmas\u0131 \u015fart\u0131yla).<\/li>\n<\/ul>\n<p>Bir istisna var: ge\u00e7en y\u0131lki d\u00fczeltilmi\u015f br\u00fct geliriniz (AGI) <strong>150.000 dolar\u0131<\/strong> a\u015ft\u0131ysa, ikinci se\u00e7enekteki oran %100 de\u011fil <strong>%110<\/strong> olur (&sect;6654(d)(1)(C)). Evli olup ayr\u0131 beyanname verenlerde bu e\u015fik 75.000 dolard\u0131r.<\/p>\n<p>Pratikte en g\u00fcvenli yol genellikle ge\u00e7en y\u0131l\u0131n rakam\u0131na yaslanmakt\u0131r: ge\u00e7en y\u0131l ne kadar vergi \u00e7\u0131kt\u0131ysa onun %100&#8217;\u00fcn\u00fc (ya da y\u00fcksek gelirliyseniz %110&#8217;unu) d\u00f6rt taksite b\u00f6l\u00fcp \u00f6dersiniz. Bu y\u0131l\u0131n k\u00e2r\u0131 ne \u00e7\u0131karsa \u00e7\u0131ks\u0131n ceza do\u011fmaz. <a href=\"https:\/\/www.manaycpa.com\/tr\/ceyreklik-tahmini-vergi-hesaplayici\/\">\u00c7eyreklik tahmini vergi hesaplay\u0131c\u0131m\u0131z<\/a> ile kendi tutar\u0131n\u0131z\u0131 \u00e7\u0131karabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Geliriniz_yil_icinde_duzensizse\"><\/span>Geliriniz y\u0131l i\u00e7inde d\u00fczensizse<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kazanc\u0131n\u0131z y\u0131l\u0131n belirli aylar\u0131nda toplan\u0131yorsa &mdash; sezonluk bir i\u015fletme, tek seferlik bir sat\u0131\u015f, y\u0131l sonunda gelen b\u00fcy\u00fck bir \u00f6deme &mdash; her taksitte e\u015fit tutar \u00f6demek mant\u0131ks\u0131zd\u0131r. Bu durumda <strong>y\u0131ll\u0131kland\u0131r\u0131lm\u0131\u015f gelir taksiti y\u00f6ntemi<\/strong> (annualized income installment method) kullan\u0131labilir: her taksit, o d\u00f6neme kadar fiilen elde etti\u011finiz gelire g\u00f6re hesaplan\u0131r (&sect;6654(d)(2)(A)).<\/p>\n<p>Y\u00f6ntem cezay\u0131 erken taksitlerde azalt\u0131r, ancak azalt\u0131lan k\u0131s\u0131m sonraki taksitlerde geri al\u0131n\u0131r &mdash; yani vergiyi ortadan kald\u0131rmaz, zamanlamas\u0131n\u0131 ger\u00e7e\u011fe yakla\u015ft\u0131r\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Odemeyi_nasil_yaparsiniz\"><\/span>\u00d6demeyi nas\u0131l yapars\u0131n\u0131z?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u00d6deme kanal\u0131 m\u00fckellefiyet t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fir. Bireyler IRS Direct Pay veya EFTPS \u00fczerinden, \u015firketler EFTPS \u00fczerinden \u00f6der. Yabanc\u0131 m\u00fckellefler i\u00e7in ITIN veya SSN&#8217;in \u00f6deme s\u0131ras\u0131nda do\u011fru e\u015fle\u015fmesi \u00f6nemlidir; numaras\u0131z yap\u0131lan \u00f6demeler hesaba i\u015flenmeyip sonradan d\u00fczeltme gerektirebilir.<\/p>\n<p>Taksiti ka\u00e7\u0131rd\u0131ysan\u0131z yap\u0131lacak \u015fey beklemek de\u011fil, bir an \u00f6nce \u00f6demektir. Ceza g\u00fcnl\u00fck i\u015fledi\u011fi i\u00e7in ge\u00e7 \u00f6deme, hi\u00e7 \u00f6dememekten her zaman daha ucuzdur. Ka\u00e7\u0131r\u0131lm\u0131\u015f son tarihlerde ne yap\u0131laca\u011f\u0131n\u0131 <a href=\"https:\/\/www.manaycpa.com\/tr\/vergi-tarihini-kaciranlar-icin-amerikada-vergi-cezalari-ve-cozum-yollari\/\">vergi cezalar\u0131 ve \u00e7\u00f6z\u00fcm yollar\u0131<\/a> yaz\u0131m\u0131zda ayr\u0131nt\u0131l\u0131 anlatt\u0131k.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sikca_sorulan_sorular\"><\/span>S\u0131k\u00e7a sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tahmini_vergiyi_odemezsem_ne_olur\"><\/span>Tahmini vergiyi \u00f6demezsem ne olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vergi ortadan kalkmaz; y\u0131l sonunda tamam\u0131n\u0131 \u00f6dersiniz ve \u00fczerine eksik \u00f6deme cezas\u0131 eklenir. Ceza, eksik kalan tutar \u00fczerinden \u00f6deme yap\u0131lana kadar g\u00fcnl\u00fck i\u015fler. Y\u0131l sonu borcunuz 1.000 dolar\u0131n alt\u0131ndaysa ceza do\u011fmaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sirketim_zarar_ettiyse_yine_odemeli_miyim\"><\/span>\u015eirketim zarar ettiyse yine \u00f6demeli miyim?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. Tahmini vergi beklenen vergi borcu \u00fczerinden hesaplan\u0131r. K\u00e2r yoksa vergi de yoktur. Ancak ge\u00e7en y\u0131l\u0131n rakam\u0131na dayal\u0131 g\u00fcvenli liman\u0131 kullan\u0131yorsan\u0131z, bu y\u0131l zarar etseniz bile o taksitleri \u00f6demeye devam etmeniz gerekebilir; fazla \u00f6dedi\u011finiz k\u0131sm\u0131 beyannamede iade al\u0131rs\u0131n\u0131z.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yabanci_ortak_olarak_15_Nisan_taksitini_kacirdim_mi\"><\/span>Yabanc\u0131 ortak olarak 15 Nisan taksitini ka\u00e7\u0131rd\u0131m m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. ABD mukimi de\u011filseniz ilk taksitiniz zaten 15 Haziran&#8217;d\u0131r. Ancak o taksitin y\u0131ll\u0131k tutar\u0131n yar\u0131s\u0131 oldu\u011funu unutmay\u0131n; mukim takvimine g\u00f6re \u00e7eyrek \u00f6dediyseniz eksik kalm\u0131\u015fs\u0131n\u0131zd\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tahmini_vergi_ile_bordro_kesintisi_ayni_sey_mi\"><\/span>Tahmini vergi ile bordro kesintisi ayn\u0131 \u015fey mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r, ama birbirini tamamlar. Bordronuzdan yap\u0131lan kesinti de y\u0131l i\u00e7inde \u00f6denen vergi say\u0131l\u0131r. E\u015finizin maa\u015f\u0131ndan ekstra kesinti yapt\u0131rmak, ayr\u0131 tahmini vergi \u00f6demeye alternatif olabilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ozetle\"><\/span>\u00d6zetle<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>15 Eyl\u00fcl 2026, 2026 y\u0131l\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc \u00e7eyrek taksiti i\u00e7in son g\u00fcnd\u00fcr. ABD mukimiyseniz d\u00f6rt taksitten \u00fc\u00e7\u00fcnc\u00fcs\u00fcn\u00fc, mukim de\u011filseniz \u00fc\u00e7 taksitten ikincisini \u00f6d\u00fcyorsunuz. Tutar\u0131 belirlerken ge\u00e7en y\u0131l\u0131n vergisine yaslanmak &mdash; y\u00fcksek gelirliyseniz %110&#8217;una &mdash; bu y\u0131l\u0131n belirsizli\u011finden korunman\u0131n en pratik yoludur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 \u00fc\u00e7\u00fcnc\u00fc \u00e7eyrek tahmini vergi taksiti 15 Eyl\u00fcl. Kim \u00f6der, g\u00fcvenli liman nas\u0131l i\u015fler ve yabanc\u0131 m\u00fckellefler i\u00e7in neden d\u00f6rt de\u011fil \u00fc\u00e7 taksit var?<\/p>\n","protected":false},"author":2,"featured_media":83241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-83229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=83229"}],"version-history":[{"count":1,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83229\/revisions"}],"predecessor-version":[{"id":83230,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83229\/revisions\/83230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/83241"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=83229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=83229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=83229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}