Amazwe ngaphandle kweRhafu yeZakhiwo okanye iRhafu yeRhafu

2015 Uhlu lweeNkampani ngaphandle kweRhafu yeZakhiwo okanye iRhafu yeRhafu

Okwangoku, uninzi lwase-United States aluqokeleli irhafu yokufa kwinqanaba likarhulumente. Nantsi isishwankathelo seenguqu kwiintlawulo zerhafu kunye neerhafu zelifa ezaqala ukusebenza kwiminyaka embalwa edlulileyo:

1. I-Delaware yamisela irhafu yengxowa yomhlaba ngoJulayi 1, 2009, eyayifanele iphelelwe ngoJulayi 1, 2013. Nangona kunjalo, abenzi bomthetho basebenza entwasahlobo ka-2013 ukuphelisa ukushona kwelanga kwerhafu.
2. Iirhafu zomhlaba zerhafu zachithwa yintsebenzo yezomthetho ngoJanuwari 1, 2010, kubini eKansas naseKlahoma.
3. IHawaii yenze iRhafu 1, 2010 ngo-Meyi 2012. Ngomhla ka-Meyi 2012, iHawaii yenze imithetho yayo ibe yinto yokubonelela ukuba ukuxolelwa kwerhafu yeHawaii kuya kubanjelwa kwi-federal estate tax exemption for decedents to die after January 25, 2012. Ukongeza, iHawaii Nguwo kuphela ummandla onikezela ukukhutshwa kwentlawulo yeerhafu phakathi kweembhangqwana ezitshatileyo.
4. Ngomhla kaJanuwari 1, 2010, iintlawulo zorhulumente 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. Ngomhla kaJanuwari 1, 2010, ukukhululwa kweerhafu yeRhode Island kuye kwanda kwii-850,000 zee-dollar kwaye kuye kwafakwa i-index kwi-inflation ngonyaka. Emva koko, ngoJuni 2014, iRhode Island yakwenza ukwandisa irhafu yerhafu kwi-1.5 million yezigidi ngenxa yokufa okuvela emva okanye emva koJanuwari 1, 2015, kwaye ukuxolelwa kuya kuqhubeka kulungiswa rhoqo ngonyaka ukwenzela ukunyuka kwamaxabiso kwiminyaka ezayo.

1. Ukuphumelela ngoJanuwari 1, 2011, ukuxolelwa kweerhafu yeVermont kwenyuka kwi $ 2.75 yezigidi.
2. Ngaphantsi kwemithetho yebhajethi yase- Ohio, irhafu yendawo yase - Ohio yachithwa ngoJanuwari 1, 2013.
3. NgoJanuwari 1, 2012, irhafu yentlawulo ye-Oregon yatshintsha kangangokuba iziza ezixabisekileyo phakathi kweerandi eziyi-1 yezigidi kunye ne-$ 2 yezigidi ziya kuhlawula ngaphantsi kweerhafu zezindlu kunye neziza ezixabiswe ngaphezu kwe-2 yezigidi ziza kuhlawula ngaphezulu kwiirhafu zexabiso. Ngaphandle kwalokhu, ngoNovemba 2012 umlinganiselo wokuvota wokuphelisa ngokupheleleyo irhafu ye-Oregon yahlulwa yivoti ininzi.
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 kwi-1 million yezigidi ngo-2012 ukuya kwi-$ 1.25 yezigidi ngo-2013, i-$ 2 yezigidi ngo-2014, kunye ne-$ 5 yezigidi ngo-2015. Irhafu iya kupheliswa 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 kuhlawulwa kwi-inflation ngonyaka; 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 wawuquka impahla yaseMinnesota eyayibanjelwe kwi-pass-through entity efana ne-S corporation, intsebenziswano (kubandakanye i-LLC ilungu leqela-mali litsalwa njengentsebenziswano), i-LLC-member member okanye iqumrhu elifanayo, okanye i-trust in a non-estate estate . Kodwa kwelinye uhambo olungavamile, umthetho wasayinwa ngo-Matshi 2014 owawususa irhafu yesibonelelo sombuso ngokukhawuleza . Ukongezelela, ukuxolelwa kwerhafu yengxowa yomhlaba kwandiswe ngokukhawuleza ibe yi-$ 1.2 yezigidi kuzo zonke i-deaths ze-2014 kunye nereyithi yentlawulo yezindlu eziye zahlanjululwa ukuze iirayula zokuqala zihlawulwe kwizinga elingu-9% elalikhupha i-16%. Ukukhutshwa kwentlawulo yerhafu kuya kunyuswa kwi-$ 200,000 ukwenzela ukuba kufinyelele kwizigidi ezigidi ezingama-2 ngo-2018. Umthetho omtsha uvumela iibini ezitshatileyo ukuba zisebenzise u- ABC ukucwangcisa ukucwangcisa ukuze kulandelwe ukuhlawulwa kweerhafu zonke zeentlawulo 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.

1. Ngo-Ephreli 2014, iNew York yenza utshintsho olukhulu kwimithetho yerhafu yezindlu ngokunyusa ukuxolelwa kwempahla yelizwe kwi $ 1 yezigidi ukuya kwii-2.0625 yezigidi zokufa ngenxa yokufa okanye emva ko-Ephreli 1, 2014, nangaphambi ko-Ephreli 15, 2015. Ukuxolelwa kuya kuqhubeka ukwanda rhoqo ngonyaka ukwenzela ukuba ihambelane nokuxolelwa kwentlawulo ye - federal estate tax 2019.
2. Ngo-Meyi 15, 2014, i-HB 739, iRondon Estate Tax - i-Unified Credit isayinwe kumthetho. 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.

Uludwe lweeMerika ezingayi kuqokelela iRhafu yokuThumela koMhlaba ngo-2015

Nalu uluhlu lweemimandla ezingayi kubeka irhafu yerhafu okanye irhafu yelizwe ngoJanuwari 1, 2015:

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 .

Ukujonga ngokubanzi imigaqo yerhafu yelizwe, bhekisa kwiKhadi leRhafu leRhafu .