2014 - Xa iRhafu yeRhafu yokuThuthwa kweRhafu ifanelekile ukuba ifakwe?

Funda ixesha lokufaka ifom ye-IRS ye-IRS ngo-2014 yokufa

Ukubuyiswa kweerhafu ye-federal, okanye i- IRS Ifomu 706 , iUnited States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , kufuneka ukuba ifakwe kuphela emva kwemiqathango ethile malunga nefa elidibeneyo. Nangona kunjalo, ezinye iindawo zingafuneka ukuba zilungiselele i-IRS Ifomu 706 ngokungqongqo kwiinjongo zerhafu yelizwe okanye ukhetha " ukuphatheka " kwerhafu yokuhlawula irhafu, ngelixa abanye bafanele baqwalasele ukufaka ifom ye-IRS 706 nangona ukuba abuyiswanga ukubuyiselwa.

Ifom ye-706 yokuFakela iimfuneko zeZigqibo zokuDala ngo-2014 - iGross Estate idlula i-$ 5.34 yezigidi

Ngenxa yokufa okwenzeka ngo-2014, ifom ye-706 kufuneka ifakwe kwifa ngalinye lomhlali wase-US okanye umhlali ohlala kuyo, kunye nezipho ezihlawulwayo ezihlawulwayo kunye nokuxolelwa ngokukhethekileyo, ngaphezu kwama -5,340,000 .

Ukuchonga ukuba i-return return ifakwe, yongeza:

1. Izipho ezihlawulelwayo ezihlawulwayo (ngaphantsi kwecandelo 2001 (b)) ezenziwe ngumntu ohloniphekileyo emva koDisemba 31, 1976;
2. Ukukhululwa okuthe ngqo okuvunyelwe phantsi kwecandelo 2521 (njengoko kusenziwa ngaphambi kokuba lichithwe nguMthetho woTshintshiso lweRhafu ka-1976) ngezipho ezenziwe ngumntu oqeshwe emva kweSeptemba 8, 1976; kwaye
3. Ixabiso elibi lomhlaba elixabisekileyo ngomhla wokufa.

Oko kuthetha ukuthini ngo-2014 kukuba nayiphina impahla exabisekileyo engaphezulu kwama-5,340,000 kufuneka afake ifom ye-706 nangona ukuba akukho ntlawulo yomhlaba oza kuhlawulwa emva kokuncitshiswa okufunekayo kunye neentengo zerhafu.

Ifom ye-706 yokuFakela iimfuno eziMiselweyo ezitshatileyo Ukufa ngo-2014 - Ukunyulwa koPhulo

Ukususela ngowama-2011, umxholo wokukhutshwa kwentlawulo yerhafu phakathi kwemibhangqa esatshatileyo yaziswa.

Kutheni ukukhutshwa kwentlawulo yokuhlawula irhafu kuthetha ntoni? Kuthetha ukuba iqabane elisindalayo lomntu oshonayo ofa ngo-2011 okanye kwiminyaka kamva angakhetha ukhetho lokuxolelwa kwetyala elingasetshenziswanga (elibizwa ngokuba yi "DSUE") kwaye uyongezelele ekukhululeni kwabo.

Umzekelo, ukuba indoda iyafa ngo-2014 kwaye ayikho enye inkululeko yokukhishwa kwerhafu ye-$ 5340,000 yayo, umfazi wakhe angakhetha ukongeza umyeni wakhe ongasetyenziswanga imali engu-5,340,000 yamaRandi angama-5,340,000 ukuze xa umfazi efa uyadlula ukuya kwii-10,680,000 zeerhafu zerhafu.

Okanye, ukuba kuphela i-$ 2,000,000 yemali ye-$ 5,340,000 yokukhishwa kwendoda, umfazi unokukhetha ukongeza umrhumo wemali engu-3,340,000 we-$ 3,340,000 kunye nokudlula kwi-8,680,000 yeerhafu yerhafu.

Ngoko umlingane osindayo ukhetha ukusebenzisa i-DSUE yabo? Ngokwemiyalelo ye-IRS Ifomu 706 , i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , umlingane ohlalayo unokukhetha ukhethe ukuxolelwa kwerhafu yomhlaba ongasetshenziswanga yowatshatileyo ngokufakela iFomu 706 kumfazi oshonile.

Xa iFomu 706 kunye neNtlawulo yeNtlawulo yeZakhiwo?

Ngokubanzi ifom ye-706 kufuneka ifakwe kwaye nayiphi na irhafu efunekayo kufuneka ihlawulwe kwiinyanga ezilisithoba emva komhla wokufa. Nangona kunjalo, ukongezwa kweenyanga ezi-6 ngokuzenzekelayo ukufakela ukubuyiswa kunikezelwa kuzo zonke izikhundla ngokufaka ifom ye-IRS 4768 , isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Intlawulo , kodwa oku akulibalanga ixesha lokuhlawula nayiphi na irhafu enokuthi ihlawulwe. Ukongezelela, phantsi kweemeko ezithile ezongezelelweyo ukufumana ifayile yokubuyisela ingahanjiswa.

Ziziphi iiMerika ezifuna ukulungiswa kweFomu 706?

Nangona i-estate ingabhatali kwizinga lombuso, inokuhlawulwa kwizinga likaRhulumente.

Ukongezelela, ezinye iindawo eziya kuba zingenakudityaniswa kwiinjongo zombuso kunye nesebenzayo zisenokufuneka zilungiselele kwaye zifake ibuyiselo yerhafu yelizwe kwiinjongo zentlawulo karhulumente. Ukuba kukho enye yeemeko ezisebenzayo, ezi zilandelayo zifuna i-IRS ifom ye-IRS ukuba ilungiswe kwaye ifakwe kwizinga likazwelonke (ukubuyela konyaka ukuxhomekeke kummandla) kunye nazo zonke iifom zerhafu ezifunekayo kwi-state: District of Columbia , Hawaii, Illinois ( ngo-2009 kunye neminyaka eyandulelayo kunye no-2011 kunye neminyaka ezayo), i-Kansas (ngo-2009 kunye neminyaka engaphambili), iMaine, iMadison, eMassachusetts , eMinnesota , eNew Jersey , eNew York , e- Oregon naseVermont .

Xa Kufuneka i-Nontaxable Estate Iqwalasele Ifom ye-706?

Ezinye iziza ezingafunwa ukuba zifake i-return tax tax return kufuneka ziqwalasele ukufaka enye yokutshixa ngomhla wokufa kwexabiso lemarike yexabiso lempahla.

Oku kufaka iziza ezisebenzisa u- AB Trust okanye u- ABC ukucwangcisa ukucwangciswa apho kuphela iB B Trust okanye B kunye ne-C Trusts iza kuxhaswa ngemali, kunye neziza ezenza iimbopheleleko zokuphila ukuze kuxhamle abaxhamli baxhamli. Ngoba? Ngenxa yokuba kuya kuba lula ukulungisa indawo yeli qabane eliseleyo okanye umxhamli ongenamdla xa efa emva kokuqala kwexabiso lemarike elungileyo kunye nokunyuka ngokwamaxabiso asethi kuya kubonakaliswa ngokucacileyo kwifom ye-IRS yokuqala ye-IRS. ukulungisa indawo ye-beneficiary 5, 10, 15 okanye 20 kwiminyaka emva komntu lowo umzuzi wefa lakhe ilifa. Akunandi.

Ngolwazi olongezelelweyo ekulungiseleleni nasekufakeni ifomu ye-IRS ye-IRS, bhekisa kwimimiselo enikezelwe yi-IRS: Izikhokelo zeFomu 706 .