Abahlali baseConnecticut, kunye nabangenabo abahlali abangenalo ipropati kunye nepropati yabo ebonakalayo e-Connecticut, baxhomekeke kwiirhafu zesipho kunye neerhafu zomhlaba phantsi kwezi zikhokelo zilandelayo.
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.
01 Yintoni i-Connecticut ehlawulwayo?
I-Connecticut yexabiso elihlawulwayo yi-sum (1) ixabiso lexabiso elipheleleyo lempahla engenakwamkelwa emthethweni ngaphandle kwemali yokunciphisa irhafu yokufa kombuso; kunye (2) nesixa esipheleleyo se-Connecticut ezihlawulwayo izipho ezenziwe ngumntu ohloniphekileyo ngexesha lokuphila kwakhe kuzo zonke iikhalenda zeminyaka eziqala emva okanye emva koJanuwari 1, 2005.
02 Nini i-estate phantsi kwerhafu ye-Connecticut?
Ukuba i-Connecticut ihlawuliswa yerhafu njengoko ichongiwe ngaphezu kwe-$ 2,000,000, ityala lase-Connecticut limele lihlawulwe kwaye lihlawulwe kwixabiso lexabiso elihlawulwayo, kuquka ne-$ 2,000,000 yokuqala. Qaphela: Ukufa kubakho ngomhla we-1 kuJanuwari 1, 2010, nangaphambi komhla wama-31 ku-Disemba 2010, ukukhululwa kwerhafu yelizwe kwenyuka ukusuka kwii-2,000,000 ukuya kwii-3 500,000 zamaRandi.
03 Ziziphi iifom zerhafu ze-Connecticut ezimele zifakwe?
Zonke iindawo eziphantsi kwentlawulo yase-Connecticut kufuneka ifake ifom ye-CT-706/709, i-Connecticut Estate ne-Gift Tax Return , kunye ne-Connecticut Department of Revenue Services, kwaye iphinde ifake ikopi yeFomu CT-706/709 kunye ne-Connecticut eyiyo eyiyo. .
04 Ngaba uhanjiswe kumlingane osasalayo?
Ukugqithiselwa ngokuthe ngqo kumlingane osindayo akahlawulwanga. Izibini ezitshatileyo ezisetyenziselwe ukucwangcisa i- AB Trust plan yokunciphisa irhafu ye-federal tax , i-Connecticut yentlawulo yerhafu ingahlawulwa kwi-B Trust emva kokufa komlingani wokuqala.
Isakhiwo somtshato esitshatileyo sigunyazisiweyo sokwenza ukhetho kwiFomu CT-706/709 ukunyanga ipropati njengemali echithwe ngumhlaba onomdla onokupheliswa ("QTIP") kuphela ngenjongo yokubala intela yendawo yokuhlala yaseConnecticut (oku kuthiwa yi "QTIP" ukhetho ").
Kuthetha ukuthini ukuba ukuba ifa lidlulela kumlingane osasalayo ngokusebenzisa icebo le- ABC Trust , ngoko ukuhlawulwa kweerhafu ze-Connecticut kunye ne-taxeral estate tax kungenziwa emva koko emva kokufa komlingane ohlala naye .
05 Ingaba i-Connecticut iindawo ezingenakucingela kufuneka zifake iifom zerhafu?
Ukuba inani le-Connecticut elihlawulwayo libiza i-$ 2,000,000 okanye ngaphantsi kokufa kubakho ngaphambi koJanuwari 1, 2010, okanye emva kweJanuwari 1, 2011, okanye i-$ 3,500,000 ukufa phakathi kweJanuwari 1, 2010, no-Disemba 31, 2010, ngoko akukho Ukubuyiswa kwentela yesipho kuya kuhlawulwa.
Nangona kunjalo, zonke iziko ze-Connecticut kufuneka zifake ifom ye-CT-706 NT, i-Connecticut Estate Tax Return (kwii-Estates ezingaxhomekiyo) , kunye nekhotho yaseConstitute ye- probate court. Ungafaki ifom ye-CT-706 NT kunye neSebe leenkonzo zeNgeniso. Ifom ye-CT-706 I-NT kufuneka ifakwe kwiNkundla yaseConstitute ye-probate yenkundla.
06 Nini ukubuyiswa kweerhafu ye-Connecticut kunye nayiphi na intlawulo efunekayo ngenxa?
Kuba ukufa kuvela ngaphambi kukaJulayi 1, 2009, ifom ye-CT-706/709 yerhafu ye-Connecticut iyimfuneko kwisithuba seenyanga ezilisithoba emva komhla wokufa komntu ngaphandle kokungenwa kwithuba lokufowunelwa.
Ngenxa yokufa okuvela emva okanye emva koJulayi 1, 2009, ifom ye-CT-706/709 yerhafu ye-Connecticut iyimfuneko kwisithuba seenyanga ezintandathu emva komhla wokufa komntu ngaphandle kokungenwa kwithuba lokufowunelwa.
Sebenzisa ifom ye-CT-706/709 i-EXT, isicelo seMpahla kunye neZibonelelo zeNtlawulo zokuThutshwa kweRhafu yokuThuthukiswa kunye neNdawo yokuThengiswa kweNtlawulo yeNdawo, ukufaka isicelo sokwandiswa kwexesha ukufaka ifayile.
Intlawulo yeTeko yaseStown iyimfuneko ngexesha elifanayo neFomu CT-706/709 ngaphandle kokuba kunikezelwa ixesha lokuhlawula.
07 Kuphi ukubuyiswa kwentlawulo yaseT Connecticut efihliweyo?
Imeyili yokubuyisela intela yentlawulo yase-Connecticut, ifom ye-CT-706/709, kunye nazo zonke ezinye iifom ezifunekayo:
IiNkonzo zeNgeniso
PO Box 2978
Hartford, CT 06104-2978
Musa ukuthumela i-return yakho ye-Connecticut engenakuxakeka, i-Form CT-706 NT, kwiSebe leNkonzo yeNgeniso. Endaweni yoko, le fomu ifakwe kwiNkundla yaseConstitute ye-probate court.
08 Yintoni i-tax property estate tax rate?
Inqanaba lentlawulo yaseTownown yindawo eqhubekayo eqala ngo-5.085% ye-$ 100,000 yokuqala kwi-2,000,000 umda kwaye iphakama ukuya kwi-16% kwimali engaphezulu kwe-10,100,000.
09 Ndingafumana phi ulwazi oluthe xaxa malunga neentengo zerhafu ze-Connecticut?
Ukufumana ulwazi oluthe xaxa malunga neentlawulo zentengiso yaseConnecticut, bhekisa kwiiReaders Estate Tax Resources ezivela kwiSebe leNgeniso yeWebhusayithi.
Kuthekani ngamanye amazwe aqokelela irhafu yexabiso okanye ifa?
Ukufumana ulwazi malunga namanye amazwe aqokelela irhafu yentlawulo , bhekisa kwiTreyiti yeRhafu yeNdawo kunye neKhadi lokuXhumela .
Ukuze ufumane ulwazi malunga neerhafu zelizwe, ezahlukileyo kwiirhafu zomhlaba , zibhekisela kwiKhadi leRhafu leRhafu .