2013 - Xa Ukubuyiswa kweRhafu yeSipho kufuneka ukuba kulungiswe izipho

Indlela yokuchonga ukuba ufuna ukufakela ukubuyiswa kwentela yesipho - ifom ye-IRS 709

Enye yeerhafu ezingenakucatshulwa kakhulu yilapho isibonelelo sesipho somthetho. Isibonelelo sesipho sasesigqeba sisebenza ngokudluliselwa kwepropati ukusuka komnye umntu ukuya kwelinye apho ummkeli akakhokheli ixabiso lemarike elifanelekileyo kwipropati, okanye, xa kukho izipho zemali, ummkeli akaniki nto into enenzuzo ngokubuyisela imali . Ukuba wenza enye okanye ngaphezulu kwezi ntlobo zokudluliselwa komnye ngethuba lonyaka nawuphi na unokufuna ukufakela i- IRS Ifomu 709, iSipho sase-United States (kunye neGeneration-Skipping Transfer) Ukubuyiswa kweRhafu , ngokuphathelele izipho uyenzile.

Ngomnyaka werhafu ka-2013, ukutshintshwa kwalo hlobo kuya kufuna umntu owenza ukudluliselwa kwifayile ye-IRS ifomu 709 phantsi kweemeko ezilandelayo:

1. Ixabiso elipheleleyo lazo zonke izipho ezenziwe kumntu ofanayo kunyaka wekhalenda elifanayo lidlula i-$ 14,000. Izipho ezingadluli i-$ 14,000 ngonyaka ngomntu ofanayo ngo-2013 zinelungelo lokukhutshwa konyaka kwintlawulo yesipho . Ngakolunye uhlangothi, ukuba unika unyana wakho u-R10 000 ukuthenga imoto kunye nezinye i-$ 10,000 ukuhlawula ityala lakhe kwikhadi lekhredithi ngo-2013, ngoko wenze isipho esikhokhelwayo kwindodana yakho kwisixa semali eyi-6,000 kunye nawe, njengokuba umnikezeli wesipho , kufuneka ukuba ufake ifayile ye-IRS ye-IRS 709 kodwa unyana wakho akayi kubakho irhafu yengeniso okanye iziphumo zerhafu. Qaphela ukuba ukususela kwintlawulo yesipho kwintlawulo yenkxaso yesibhozo kwintengo yexabiso lentengo kuqale ngo-1997 kwaye kunganyuswa kwi-increment $ 1,000, ukukhutshwa kwerhafu yonyaka wonyaka ka-2009, 2010, ngo-2011 no-2012 bekuyi-13,000 kuphela.

1. Umlingane wakho unikela omnye okanye ngaphezulu izipho kumntu ofanayo ogqithisa i-$ 14,000 ngexabiso kwi-khalenda yonyaka kwaye wena kunye nomlingane wakho uyavuma "ukuhlukanisa" izipho phakathi kwenu. Njengoko kuchazwe ngasentla, izipho ezingadluli kwi-14 000 zamaRandi ngonyaka (okanye i-$ 13,000 ngo-2009 ukuya ku-2012) kumntu ofanayo ufanelekile ukukhutshwa yonyaka kwintlawulo yesipho. Ngakolunye uhlangothi, ukuba iqabane lakho linika unyana wakhe u-R10 000 ukuthenga imoto kunye no-R10 000 ukuhlawula ityala lakhe kwikhadi lekhredithi ngo-2013 kwaye i-$ 20,000 ivela kwiakhawunti kwigama lakho linye. a) Fakela Ifom ye-709 kwaye uvakalise i-$ 6,000 kwizipho ezihlawulwayo kumntwana wakhe; okanye (b) Faka ifom ye-709 kwaye uxelele ukuba wena kunye neqabane lakho ukhethe ukwahlula izipho phakathi kwabo bobabini kuni ukuze kuthiwa ngamnye uyenze isipho sika-$ 10,000 kumntwana. Ukwahlula kwale ndlela yinto ebizwa ngokuthi "inkolelo engokomthetho" - ngamanye amagama, ngelixa elinye iqabane lakho liye lenze izipho, i-Internal Revenue Code ikuvumela wena kunye lakho neqabane ukuba ukhethe ukuthetha cha, Izipho zivela kuthi bobabini kwaye ngokokugqibela, akukho zipho ezihlawulwayo. Nangona isipho sokuhlukanisa sisisombululo esipheleleyo seKhowudi yeNgeniso yeNgaphakathi, yinto esemthethweni yesipho somvuzo.

1. Inani elipheleleyo lezipho ezenziwe kumlingane ongummi wase-US owenziwe kumlingane ongeyena ummi wase-US ungaphezu kwama-143,000. Esikhundleni semali eyi-14,000 ye-exclusion year limit for the gifts made to a non-spouse in 2013 kunye nokunciphisa umtshato ongenamkhawulo ngezipho ezenziwe kumlingane ongummi wase-US, izipho ezenziwe kumlingane ongeyena ummi wase-US zilinganiselwa kuma-143,000 Ngo-2013. Ngezantsi ityati ebonisa imida ethile yezipho kubafazi abangengabemi besizwe ngo-2009 ukuya ku-2012:
   
   2009 $ 133,000
   2010 $ 134,000
   2011 $ 136,000
   2012 $ 139,000
2. Unika isipho somdla wesikhathi esizayo kunoma ubani ngexesha lekhosi. Isipho sentshisekelo yesikhathi esizayo ukuba ummkeli akavumelekanga ukuba anandiphe iminyaka emininzi. Imizekelo ibandakanya isipho esenziwe kwi- Personal Residence Residence Trust okanye isipho esenziwe kuyo nayiphi na enye uhlobo lokuthembela okungenakuthenjwa apho omnye okanye abaxhamli abaninzi abanalo ilungelo elifanelekileyo lokurhoxisa nokusebenzisa ipropati enezibonelelo.

Ixesha le-IRS Ifomu 709 lithathwe nini?

Ifom ye-IRS 709 ifuneka ngomhla okanye phambi ko-Ephreli 15 wonyaka olandelayo kunyaka owenze izipho ezihlawulwayo. Ngoko, ngenxa yezipho ezenziwe ngo-2013, ifom ye-IRS 709 ifuneka ngomhla okanye phambi ko- Ephreli 15, 2014 .

Ukuba ufuna ukufakela i- IRS Ifomu 4868 ukucela ukongezwa kweenyanga ezithandathu ngokuzenzekelayo ukufakela ukubuya kwakho kwerhafu yengeniso yakho, ke le fomu ikwazisa ixesha lokufakela i-IRS Ifomu 709.

Nangona kunjalo, ayinakwandisa ixesha lokuhlawula nayiphi na irhafu yesipho onokuhlawulwa. Ukuze wenze inkokhelo yentlawulo yesipho, sebenzisa ifom ye-IRS 8892, exoxwa ngezantsi.

Ukuba akudingeki ukwandisa ixesha lokufakela ukubuya kwakho kwerhafu yengeniso yakho, uze ufake i-IRS Ifom ye-8892 ukufumana ukongezwa kweenyanga ezithandathu ngokuzenzekelayo kwifom ye-IRS Ifomu 709. Nangona kunjalo, ukufakela i-IRS Ifomu 8892 ayinweli ixesha ukuhlawula nayiphi irhafu yesipho onokuhlawulwa. Umele uhlawule irhafu yesipho ohlawulwayo xa ifom ifakiwe. Ngaphandle koko, umdla kunye nezohlwayo ziya kufikelela.

Ukuba awuqinisekanga ukuba izipho ozenzileyo ngexesha lonyaka kufuneka okanye akufanele zichazwe kwi-IRS kwifom ye-709, qhagamshelana nommeli wakho wokucwangcisa i-estate kunye nomgcini-mgcini-mali phambi ko-Ephreli 15 wonyaka olandelayo ukuba uqiniseke .