Amazwe ngaphandle kweRhafu yeZakhiwo okanye iRhafu yeRhafu ngo-2013

2013 Uludwe lweeNdawo ngaphandle kweRhafu yeZakhiwo okanye iNtlawulo yeRifa

Okwangoku, uninzi lwamazwe ase-US aluqokeleli irhafu yerhafu okanye irhafu yelifa kwinqanaba likarhulumente.

Nantsi isishwankathelo seenguqu kwiintlawulo zerhafu kunye neerhafu zelifa ezaqala ukusebenza kwiminyaka embalwa edlulileyo:

1. I-Delaware yamisela irhafu yengxowa-mali ngo-Julayi 1, 2009, eyayifanele iphelelwe ngo-Julayi 1, 2013; nangona kunjalo, umthetho we-Delaware wenziwa entwasahlobo ka-2013 ukuphelisa ukushona kwelanga kwerhafu.
2. Iirhafu zomhlaba zepropati zachithwa yintsebenzo yomthetho ngoJanuwari 1, 2010, kokubili eKansas naseKlahoma.
3. IHawaii yenze iRhafu 1, 2010 ngo-Meyi 2012, kwaye ngo-Meyi-2012 imithetho yeerhafu yaseHawaii yaxhaswa ukubonelela ukuba ukuxolelwa kwerhafu yaseHawaii kuya kubanjelwa kwi-federal estate tax exemption for decedents dying after January 25, 2012.
4. Ngomhla kaJanuwari 1, 2010, iirhafu zezorhafu zaseburhulumenteni zachithwa kwii-Illinois kunye neNorth Carolina ngenxa yokupheliswa kwentlawulo ye-federal estate. Nangona kunjalo, irhafu yentlawulo ibuyele kumabini amabini ngokusebenza ngoJanuwari 1, 2011, kodwa iNorth Carolina yajika yaza yachithwa irhafu yayo yerhafu ngoJanuwari 1, 2013.

1. Kwimihlaba emininzi, kuquka iNew Hampshire neVirginia, iinqununu zatshatyalaliswa ngo-2009 ezaza zenza irhafu yelizwe.
2. Ukuphumelela ngoJanuwari 1, 2010, ukukhululwa kweerhafu yeRhode Island kwenyuka kwii-850,000 zamaRandi kwaye iya kuhlawulwa kwi-inflation emva koko. Oku kuthetha ukuba ukukhululwa kwe-2013 kuye kwanda kwi-910,725 ye-$, ukusuka kwi-892,865 ye-2012.

1. Ukuphumelela ngoJanuwari 1, 2011, ukuxolelwa kweerhafu yeVermont kwenyuka kwi $ 2.75 yezigidi.
2. Ngaphantsi kwemithetho yebhajethi yase- Ohio ityala lomhlaba waseOhio lichithwe ngoJanuwari 1, 2013.
3. NgoJanuwari 1, 2012, iintlawulo zeerhafu ze-Oregon zatshintshile ukuba iziza ezixabiswa phakathi kweerandi ezigidi eziyi-1 kunye neerandi ezigidi ezingama-2 ziza kuhlawula ngaphantsi kweerhafu zendawo kunye neendawo ezixabiswe ngaphezu kwe-2 yezigidi ziza kuhlawula ngaphezulu kwiirhafu zendawo. Ngaphandle kwalokhu, ngo-2012 umlinganiselo wokuvota wokuphelisa ngokupheleleyo irhafu ye-Oregon yatshatyalaliswa yinto eninzi yokuvota.
4. Ukuxolelwa kweerhafu ye-ilinois kwenyuka kwi $ 3.5 yezigidi ngoJanuwari 1, 2012, kunye ne-$ 4 yezigidi ngokuphumelelayo ngoJanuwari 1, 2013.
5. Ukuxolelwa kwentlawulo yerhafu ye-Maine kuye kwanda kwii-2 yezigidi kwi-January 1, 2013.
6. Ukuxolelwa kwentlawulo yerhafu yeTennessee kwanda ukusuka ku-$ 1,000,000 ngo-2012 ukuya kwi-$ 1,250,000 ngo-2013 kwaye irhafu iya kupheliswa ngokupheleleyo ngo-2016.
7. Ngomnyaka we-2012 kwagqitywa umthetho oza kuphazamisa irhafu ye-Indiana ngo-2022. Ukongeza, ukukhululwa kwentlawulo yelifa kwenyuka ukusuka kuma-100,000 ukuya kwii-250,000 zamalungu entsapho athile ngoJanuwari 1, 2012. Nangona kunjalo, ngo-Meyi 2013 irhafu yelifa laseIndiya lachithwa ngokuphindaphindiweyo ukuya kuJanuwari 1, 2013, ngokuvumela i-Indiana ukuba idibanise uludwe lwezantsi apha.

1. NgoJuni 2013, iWashington yenza utshintsho oluninzi kwimithetho yerhafu yelizwe . Ukususela ngo-2014, ukuxolelwa kwerhafu ye-estate estate ye-$ 2 yezigidi kuya kufakwa kwi-intanethi; ukuchithwa kwentlawulo yezindlu ukuya kwii-2.5 yezigidi ezigidi kuya kufumaneka kwimigangatho ethile yezoshishino zentsapho ixabiso elingadluli kwi-R6 million; kunye neerhafu zokuhlawula irhafu kwiibhanki ezine zerhafu ziza kunyuswa.
2. 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 eqhutywe kwiziko lokupasa elifana ne-S corporation, intsebenziswano (kubandakanye i-LLC ilungu leqela-mali elihlawulwa njengentsebenziswano), i-LLC-member member okanye iqumrhu elifanayo, okanye i-trust in non-citizens ifa.

1. NgoJulayi 2013, irhafu yendawo yokuhlala yaseNorth Carolina yachithwa ngokutsha ngoJanuwari 1, 2013, ngaloo ndlela evumela iNorth Carolina ukuba idibanise uludwe lwezantsi apha.

Uluhlu lweeMerika ezingabonakali i-State Estate Imirhumo okanye ifa leRhafu ngo-2013

Nalu uluhlu lweemimandla ezingagunyazisi irhafu yelizwe okanye irhafu yelizwe ngomhla kaJulayi 1, 2013 :

1. Alabama
2. Alaska
3. EArizona
4. Arkansas
5. California
6. Colorado
7. Florida
8. Jojiya
9. Idaho
10. E-Indiana
11. Kansas
12. Louisiana
13. EMichigan
14. Mississippi
15. EMissouri
16. Montana
17. Nevada
18. ENew Hampshire
19. ENew Mexico
20. North Carolina
21. North Dakota
22. EOhio
23. E Oklahoma
24. South Carolina
25. EMzantsi Dakota
26. ETexas
27. Utah
28. EVirginia
29. West Virginia
30. Wisconsin
31. Wyoming

Kuludwe lwezinto ezikhoyo ngoku ziqokelela irhafu yelizwe kunye neemali zabo zangoku, zibhekise kwiTreyiti yeRhafu yeNdawo kunye neKhadi lokuXhoxiswa .

Ngetshathi ebonisa ukukhululwa kombuso ka-2013 kunye neerhafu zerhafu eziphezulu, zibhekiselele kuMhlawulelo wokuThumela kweNtlawulo kaRhulumente ka - 2013 kunye neTrt Top Rate Rate .

Ukujonga ngokubanzi imigaqo yerhafu yelizwe, bhekisa kwiKhadi leRhafu leRhafu .