2015 UkuKhutshwa kweRhafu yoRhumo lweSizwe kunye neTyrt Rate Rate Top

Ubume beRhafu yeRhafu yeNdawo kunye neRhafu ye-Intanethi ka-2015

QAPHELA: Ukumisela imithetho iguqule rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku kwimithetho. Ukufumana irhafu yangoku okanye isiluleko sezomthetho, nceda uqhagamshelane nomgcini-akhawunti okanye igqwetha kuba ulwazi olukule nqaku alukho irhafu okanye isiluleko sezomthetho kwaye asinalo indawo yerhafu okanye isiluleko somthetho.

Ngomhla kaJanuwari 1, 2015 , i-19 ithi kwaye iSithili sase-Columbia siya kuqokelela irhafu yokufa karhulumente.

Ngezansi ityati ebonisa ukuba iya kuqokelela irhafu yokufa kunye ne-2015 kunye nezinga eliphezulu lokuhlawula irhafu. Ukujonga ukukhululwa kombuso kwiminyaka eyadlulileyo, bhekisa kwiTrans Estate Estate Tax and Discount Chart .

Imirhumo yeeNdlu kunye nefa leRhafu

Ngelixa kubonakala ngathi yi-semantics, kukho ulwahlulo lwangempela phakathi kweerhafu yexabiso kunye nerhafu yefa:

• Intlawulo yerhafu ihlawuliswa kuyo yonke indawo kungakhathaliseki ukuba ngubani ozuza ifa.
• Ireyithi yerhafu ihlawuliswa kuphela kwizabelo zabathengi abathile abadla ilifa.

Enyanisweni, umahluko phakathi kwezi ntlawulo zombini usebenza kakhulu eMadgan naseNew Jersey, eqokelela zombini. E-Tennessee, irhafu yokufa yombuso ithunyelwa " kwerhafu yelifa " kwimimiselo yelizwe, kodwa yinyani yerhafu njengoko ibalwa ngokusekelwe kwixabiso elipheleleyo lefa, kungekhona kulowo ozuza ilifa.

Isishwankathelo seenguqu kwi-State Property Tax kunye neMithetho yeRhafu yeRhafu

Ngezantsi isishwankathelo seenguqu ezenziwayo ngokubhekiselele kwimithetho yerhafu yokufa kwimihla embalwa edlulayo.

1. I-Delaware yamisela irhafu yerhafu eyayisetyenziswa kuphela ekusebenzeni ngokufa phakathi kweJulayi 1, 2009 kunye noJuni 30, 2013. Nangona kunjalo, entwasahlobo ka-2013, i-legislature yaseDelaware yenza umsebenzi wokuqeda ukushona kwelanga kwerhafu.
2. Amabini amabini abonayo irhafu yabo yerhafu yanyamalala ngoJanuwari 1, 2010, ngenxa yesenzo somthetho: Kansas naseKlahoma .

1. NgoJuni 27, 2011, i-SL 2011-330 isayinwe kumthetho yiNorth Carolina yeBrithon Beverly Perdue. Lo mthetho wachaza ukuba irhafu yendawo yaseNorth Carolina ayizange ifake kwiindawo eziye zafa ngonyaka ka-2010 kodwa zisebenzise kwiindawo zokufa ezidlulileyo okanye emva komhla kaJanuwari 1, 2011. Ukukhululwa kwe-2011 kwakuyi-$ 5,000,000, eyayiza kuhlawulwa ukunyuka kwamaxabiso ngonyaka ka-2012 nangeminyaka kamva. Nangona kunjalo, ngoJulayi 2013 iNorth Carolina yaseKarolina yachithwa ngokutsha ngokutsha kwayo irhafu yelizwe ngokutsha ngoJanuwari 1, 2013.
2. I-Illinois yabona irhafu yerhafu yanyamalala ngoJanuwari 1, 2010, ngenxa yokutshitshiswa kwerhafu ye-federal estate, kwaye nangona i-taxeral estate tax yabuyiselwa kwakhona, irhafu yase-Illinois ayizange ibuye ngokuzenzekelayo. Nangona kunjalo, umthetho we-Illinois wase-Illinois wenza ngokukhawuleza ekuqaleni kwe-2011 ukubuyisela irhafu ye-Illinois ye-tax year ngonyaka ka-2011 kunye ne-$ 2,000,000 yokuxolelwa. Nangona kunjalo, ngoDisemba 2011 umthetho-mthetho wase-Illinois uthathe ukwandisa ukukhululwa kwi-$ 3,500,000 ngo-2012 kunye ne-4,000,000 kwi-2013 kunye neminyaka ezayo.
3. IHawaii yabuyisela iRhafu 1, 2010 ngo-Meyi 2012, ngo-Meyi 2012, iHawaii yenze imigaqo yerhafu ye-estate ukunikezela ukuba ukuxolelwa kwendawo yentlawulo yaseHawaii kuya kuhlanganyelwa kwi-federal estate tax exemption for decedents dying after January 25, 2012. eHawaii Kwakhona liphela lizwe elithetha ngoku ukukhutshwa kokukhululwa kwayo phakathi kwezibini ezitshatileyo.

1. Ngo-2010, iRhode Island yakhulisa ukuhlawulwa kweerhafu yeerhafu kwii-850,000 zama-dollar ngenxa yokufa okwenzeka kuloo nyaka kwaye ke ukukhululwa kwaye kwaguqulwa ukunyuka kwamaxabiso okufa ngenxa yokufa okanye emva komhla kaJanuwari 1, 2011. Emva koko, ngo-Juni 2014, iRhode Island yakwenza ukwandisa irhafu ukuxolelwa kwi-1,500,000 yee-$ 1,500,000 zokufa ezivela ngomhla okanye emva koJanuwari 1, 2015, kwaye ukuxolelwa kuya kuqhubeka kulungiswa ngonyaka ukwenzela ukunyuka kwamaxabiso kwiminyaka ezayo.
2. Ukuxolelwa kweerhafu yeVermont kwenyuka ibe yi-$ 2,750,000 ngoJanuwari 1, 2011.
3. Ngomhla we-Meyi 4, 2011, ukuxolelwa kwentlawulo yaseStown yaseStown kwahlulwa ngokukhawuleza ukusuka kwi-$ 3,500,000 ukuya kwii-2,000,000 zee-deaths ezenzeka emva okanye emva koJanuwari 1, 2011.
4. NgoJuni 30, 2011, iRunankulu wase-Ohio uJohn Kasich wasayina isabelomali sika-2012 ukuya ku-2013 ibe ngumthetho, owawususa i- Ohio estate tax for the deaths that follows or after January 1, 2013.

1. Ngomhla kaJanuwari 1, 2012, igama le- Oregon lokufa kwentela litshintshile kwi "tax tax" kwi "tax tax". Ukongezelela, ngelixa i-Oregon yentlawulo yerhafu yokuhlala (i-exempt tax tax exemption) ihlala kwi-$ 1,000,000 ngonyaka ka-2012 kunye neminyaka ezayo, irhafu iya kusebenza kuphela kwixabiso lefa elingaphezu kwe-1,000,000,000 (ngaphantsi komthetho wangaphambili xa ilifa lidlule i-$ 1,000,000 irhafu isetyenziswe kuyo yonke indawo). Iirhafu zerhafu zerhafu nazo zatshintshiwe ngo-2012 kunye neminyaka ezayo ukwenzela ukuba uninzi lweziza ezixabisekileyo phakathi kwe-$ 1,000,000 ne-$ 2,000,000 ziya kuhlawula ngaphantsi kweerhafu kunye neziza ezixabiswe ngaphezu kwe-2,000,000 ziza kuhlawula imali encinci kwiirhafu. Qaphela ukuba ngomhla kaNovemba 6, 2012, i-Oregon Ballot Measure 84, eya kuphelisa irhafu ye-Oregon yentlawulo ngo-2016, yatshatyalaliswa, ngoko ayibonakali ukuba irhafu ye-Oregon irhafu iya kucinywa nanini na kungekudala.
2. Ngomhla kaJanuwari 1, 2013, ukukhululwa kwentlawulo yerhafu yeMaine kwanyuswe kwii-2,000,000 zamawaka (ukusuka kwi $ 1,000,000 kwiminyaka eyandulelayo) kwaye izinga lokuhlawula irhafu liyehliswa.
3. Ngo-Meyi 2012 iTennessee yachithwa irhafu yesibonelelo sayo sombuso kwiJanuwari 1, 2012. Ukongezelela, irhafu yerhafu yaseTennessee (ebizwa ngokuba yerhafu yefa kwimimiselo yaseTennessee njengoko ikhankanywe ngentla) iya kupheliswa ngokupheleleyo ngo-2016.
4. NgoJuni ka-2013, iWashington yahlenga imithetho yerhafu yelizwe ngeendlela eziliqela eziza kuphazamisa iziqhamo zezidumbu ezifa emva okanye emva komhla kaJanuwari 1, 2014. Okokuqala, ukukhululwa kwe-$ 2,000,000 kuya kuhlawulwa kwi-inflation ngonyaka. Okwesibini, izinga lokuhlawula irhafu kwiibhanki ezine eziphezulu liye landa ngepesenti enye. Ekugqibeleni, amashishini athile asekhaya anokufumana ukuhlawulelwa kwentlawulo yerhafu ye-$ 2,500,000.
5. Kwihambo elingaqhelekanga, iNigeria yenze irhafu yesibonelelo sombuso eyaqala ukusebenza ngoJulayi 1, 2013. Ngaphandle kwalokhu, i-Minnesota iyancedisa imithetho yerhafu yerhafu njengoko isetyenziselwa abantu abangenabo abahlali abanamalungelo eMinnesota. Umthetho omtsha uquka impahla yaseMinnesota egcinwe kwiziko lokupasa elifana ne-S corporation, intsebenziswano (kubandakanywa ne-LLC ilungu leqela-mali lithengiswa njengentsebenziswano), i-LLC-member member okanye iqumrhu elifanayo, okanye i-trust in a non-estate estate . Kodwa kwelinye uhambo olungavamile, umthetho wasayinwa ngo-Matshi 21, 2014 owawususa irhafu yesibonelelo sombuso ngokukhawuleza . Ukongezelela, ukuxolelwa kweerhafu yelizwe kwandiswe ngokuphindaphindiweyo ukuya kwii-1,200,000 zama-$ kuwo wonke ama-deaths ka-2014 kunye nomyinge weerhafu wexabiso lohlawulelwa ukuze i-dollar yokuqala ihlawulwe kwizinga elingu-9% elikhangela i-16%. Ukukhutshwa kwentlawulo yerhafu kuya kunyuswa kwi-$ 200,000 ukunyuka kwada kufinyelela kuma-2,000,000 ngo-2018. Umthetho omtsha uvumela izibini ezitshatileyo ukuba zisebenzise u- ABC ukucwangcisa ukucwangciswa ukuze zichaze ukuhlawulwa kweerhafu zonke zomhlaba emva kokufa kwesibini somtshato. Ekugqibeleni, umthetho onetyala lomntu ongekho phantsi komdla kwi-pass-through entityanelwe kwakhona ukuba ungabandakanyi iinkampani ezithile ezithengiswa esidlangalaleni, kodwa kusetyenziswa nakwamashishini athathwe njengentsebenziswano okanye iinkampani ze-SIN eziphethe ibhizinisi, ifama okanye i-cabin.
6. Ngomhla ka-Meyi 2013, i- Indiana yachithwa irhafu yelizwe layo yerhafu ngokuphindaphindiweyo kuJanuwari 1, 2013.
7. Ngo-Epreli 1, 2014, iNew York yenza utshintsho olukhulu kwimithetho yerhafu yezindlu ngokunyusa ukuxolelwa kolawulo lwelizwe ukuya kwii-2,062,500 zamaRandi. Ukuxolelwa kuya kuqhubeka ukunyuka rhoqo ngonyaka ukuya kutshatyalaliswa ukuxolelwa kwerhafu ye - federal ngowama-2019. Bhekisela kwiNkcazo yeZitshintsho kwiNew York Estate Tax Exemption phakathi kuka-2014 no-2019 ukwenzela isishwankathelo sohlengahlengiso kwonyaka we-New York. kwenziwa kwithuba elizayo.
8. Ngomhla we-15 kuMeyi 2014, uMlawuli waseMaldinha uMartin O'Malley wasayina i-HB 739, iMatty Estate Tax - Unified Credit, emthethweni. Umthetho omtsha uphazamisayo uze uphinde ubhekise irhafu yentengiso yaseMranmark ukuze i-tax exemption exemption izonyuka ukususela ngo-2015 ide ilingane nokuxolelwa kwentlawulo ye-taxeral ngonyaka ka-2019. Ukongezelela, ukuqala ngo-2019 eMaldannia uya kuqonda ukukhutshwa kwetyala lomhlaba izibini ezitshatileyo. Khangela kwiinguqulelo zentengiso ye-Maryland Estate Iya ku-Impact ngo-2015 ngolwazi oluninzi malunga nale nguqulelo.

Ngundoqo:

* Uqokelela irhafu yesipho sombuso

** Kubhekiselwe "njengerhafu yelifa" kwimimiselo yelizwe, kodwa yile yerhafu yerhafu

*** Ukukhutshwa kulungiswe ukunyuka kwamaxabiso ngonyaka

**** Ukukhululwa yi $ 2,062,500 ngaphambi ko-Ephreli 1, 2015, kunye ne-3,125,000 eyi-Epreli 1, 2015

I-2015 Estate Estate yeNtela yeRhafu kunye neTherithi yeRhafu