Isibonelelo soMrhumo sisebenza kuphela phantsi kweemeko ezithile
Izipho kubafazi abasemzini kunye nabasetyhini abangabemi
Ukutsalwa komtshato ongenamkhawulo kukuvumela ukuba unike isipho nayiphi na imali okanye isakhiwo kumlingane wakho ngaphandle kokubandakanya irhafu yesipho okanye isipho sombuso ukuba uhlala kwimeko ephakamileyo.
Oku kuncike ekubeni ngummi wase-US, nangona kunjalo.
Unomnye ukhetho xa umlingani wakho engeyena ummi wase-US: Ukukhutshwa konyaka kwintlawulo yesipho ngezipho ezenziwe ngabalingani abangengabemi. Ukukhutshwa konyaka bekuyimali eyi-143 000 ngo-2013, okwenyuka kuma $ 145,000 ngo-2014, i-$ 147,000 ngo-2015, kunye ne-$ 148,000 ngo-2016. "Ngonyaka" igama elingundoqo. Unako ukunika okuninzi ngonyaka ngaphandle kokufaka irhafu yesipho, enokubangela ngokugqithiseleyo ngaphezu kwexesha lokuphila, ngokwenza ngokuqinisekileyo ukuba ngummi wokuba ungabikho kwixesha elide.
Izipho zoNomdla kunye neZipho zoMdla weHlabathi
Kukhona enye inqamle ngaphezu kommi. Isipho kumlingane wakho sifanelekele ukutsalwa komtshato kuphela, ukuba "unomdla" okhoyo kwipropati enekhono. Oku kuthetha ukuba kufuneka unikeze ipropati kuye ngokupheleleyo, ukuzonwabisa, kwaye inzuzo, ikhululekile kunoma yimaphi amacandelo aqhotyoshelweyo. Uthabatha isihloko esisodwa kwisipho ukuba ngaba yindawo ekhoyo okanye ebonakalayo.
Qhathanisa oku kunye nesipho "somdla" esizayo. Isipho somdla esizayo yinto yokuba iqabane lakho lingayi kusebenzisa ngokupheleleyo kunye nokuzonwabisa kuze kube yinto ethile yexesha elizayo. Isipho somdla wesikhathi esizayo asifaneleki ukukhutshwa komtshato ongenamkhawulo, ukukhishwa kwenyanga engama-14,000 kwintlawulo yesipho kwizipho ezenziwe kwabangewona abatshatileyo, okanye ukukhutshwa kwenyanga yonyaka kwiintlawulo zemivuzo yezipho ezenziwe kwabatshatileyo abangengabemi.
Ngamanye amazwi, ihlala ihlawulwa.
Ukuba uzigcinele indawo yokuphila kwiqonga le-estate eliza kuzalisa ngokupheleleyo iqabane lakho xa usweleka, lesi sipho sesithakazelo esizayo - akayi kuba ngumnikazi ogcweleyo kwaye onikwe umnikazi wepropati kude kube ngelo xesha. Isipho esenziwe kwi-trust for the benefit of your spouse is a gift gift - iqabane lakho alinalo ilungelo lokusebenzisa, ukuzonwabisa kunye nokuzuza kwipropati ngenxa yokuba i-trust inayo kwaye iyayilawula. Isipho sonke siyahlawulwa ngenjongo yesibonelelo sesipho, kungakhathaliseki ukuba umlingani wakho ungummi wase-US kwaye kufuneka uxelelwe kwi-IRS kwifom ye- 709 , i-United States Gift (kunye ne-Generation-Skipping Transfer).
Kukho ngaphandle
Umthetho weRhafu unamathuba okubandakanya ama-catch and loopholes angatshintsha imigaqo njengoko ebonakala phezulu. Ngokomzekelo, ukwakha itrasti yasekhaya efanelekileyo ukuze inzuzo yakho iqabane lingakuvumela ukuba udlulisele isipho kuye emva kokufa ngaphandle kokuhlawulwa kwentlawulo. Kodwa ezi ntlobo zithemba ziyinkimbinkimbi, ngoko uthetha nommeli wezezindlu okanye ugqwetha weerhafu ukuqinisekisa ukuba uyaqonda yonke impembelelo nemithetho. Ingcali inokukunceda uhlolisise ezinye iindlela zokuba udibanise irhafu.
QAPHELA: Imithetho yelizwe kunye neendawo zitshintsha rhoqo, kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Nceda uqhagamshelane nomgcini-akhawunti okanye ummeli weerhafu zangoku okanye iingcebiso zomthetho. Ingcaciso equlethwe kule nqaku ayikho irhafu okanye isiluleko sezomthetho kwaye ayifaki indawo yerhafu okanye isiluleko somthetho.