Funda nge-2015 Federal Tax Tax Law

Impahla ye-Federal Estate, Isipho kunye ne-GST Imbuyekezo kunye neRhafu

Emva kwempikiswano eninzi kunye neengcambu zokugqibela zengxowa-mali, uMthetho weRhafu wamaRhafu waseMelika ("ATRA" efutshane) wasayinwa kumthetho ngoJanuwari 2, 2013. Lo myalelo omtsha wenza utshintsho olwenziwe nguNcedo lweRhafu, iNkxaso-mboleko yokungasebenzi, kunye nokuLawulwa kweYobhi. ("TRUIRJCA" okanye "TRA 2010" ngcaciso emfutshane) eyenziwe ngoDisemba 2010 ngokusisigxina ngokumalunga neerhafu zomhlaba zerhafu, iintlawulo zesipho kunye nesizukulwana esinqumla irhafu yokudlulisa, kunye nenye into ephawulekayo.

Ngezantsi uzakufumana isishwankathelo saloo nto i-ATRA enikezela ngayo malunga neentlobo zerhafu ye-federal ngonyaka wama-2015.

Ukuze uphononongo olupheleleyo lweenguqu ezenziwe ngu-ATRA kwiintlawulo zerhafu, iirhafu zendawo, iirhafu zesipho kunye nesizukulwana esinqumla ukurhumela irhafu, kubhekisela kwiNew Estate Tax kunye neMithetho yeNgeniso yeNgeniso ka-2013.

2015 Utshintsho kwiRhafu yeZakhiwo, iRhafu yeZibonelelo, kunye neGeneration-Skipping Transfer Tax Laws

1. Intlawulo entsha kunye neyona ndawo ifanelekileyo, irhafu yesipho kunye nokukhutshwa kweerhafu zokudlulisa irhafu kunye neerhafu ezingenakuthi zihlawulwe. Ngaphantsi kwamalungiselelo e-ATRA, ukuxolelwa kwerhafu ye -federal ye-federal ihlawulwe kwi-inflation kwaye ke kwanda ukuya kuma-5.12 yezigidi ngonyaka ka-2012, i-$ 5.25 yezigidi ngo-2013, i-$ 5.34 yezigidi ngonyaka ka-2014 kunye ne-5.4 yezigidi ngezigidi ngo-2015. ngaphezu kwesi sixa sanyuka ukusuka kuma-35% ngo-2012 ukuya kuma-40% ngo-2013 nangomnyaka ozayo. Ukongezelela, ukuxolelwa kwerhafu yesipho esiphila ngaso sonke isikhathi kuye kwaxhaswa kwixabiso lokunyuka kwamaxabiso, ngoko ke kwanda kwii-5.12 yezigidi ngonyaka ka-2012, i-$ 5.25 yezigidi ngo-2013, i-$ 5.34 yezigidi ngonyaka ka-2014, kunye nezigidi ezingama-5.43 ngonyaka ka-2015, kunye nesantya esingaphezulu kwesibonelelo sesipho senyuka ukusuka kuma-35% ngo-2012 ukuya kuma-40% ngo-2013 kunye neminyaka ezayo. Ekugqibeleni, isizukulwana sokudlulela ukuhlawulwa kwentlawulo yerhafu siye sahlonyelwa kwi-inflation kwaye ke yanda kwi-$ 5.12 yezigidi ngonyaka ka-2012, i-$ 5.25 yezigidi ngo-2013, i-$ 5.34 yezigidi ngonyaka ka-2014, kunye ne-5.43 yezigidi ngezigidi ngo-2015, kunye nesantya esiphezulu sokwehla kwezinga lokurhumela irhafu 35% ngo-2012 ukuya kuma-40% ngo-2013 kunye neminyaka ezayo. Ezi zihlomelo ezidibeneyo ziya kuqhubeka zihlawulwe kwi-inflation ngo-2016 nangeminyaka kamva kodwa izinga lentlawulo liya kuhlala kwi-40%. Ukongezelela, ukukhutshwa konyaka kwerhafu yesipho kuya kuhlala kwi-14,000 yezigidi ngo-2015.

1. "Ukunyameka" kwerhafu ye-taxeral exemption taxation phakathi kwezibini ezitshatileyo sele zizinzile. Ngo-2009 kunye neminyaka eyandulelayo, izibini ezitshatileyo zingadlulela kumaxesha aphindwe kabini ukuxolelwa kwerhafu ye-federal ngokubandakanya "i- AB Trusts " kwisicwangciso sabo sobubi. I-TRA 2010 inqamle imfuno ye-AB yokucwangcisa ukutyala kwerhafu ye-frederal estate ngonyaka ka-2011 no-2012 ngokuvumela izibini ezitshatileyo ukuba zongeze nayiphi na indawo engasetyenziswanga yokuxolelwa kwerhafu yexabiso lomntu wokuqala ukuba afike kwi-exemption tax exemption, ebizwa ngokuba " ukukhutshwa kwentlawulo yokuhlawula irhafu ." I-ATRA yenza ukukhutshwa kwentlawulo yerhafu phakathi kwezitshati ezitshatileyo ezisisigxina ngo-2013 nangaphezulu, oko kuthetha ukuba ngo-2015 isibini esitshatileyo singadlulela kwiidola ezili-10.86 ukuya kwiindlalifa zabo ngaphandle kwerhafu yezindlu ezingenasiphelo. Kodwa ke, phawula ukuba nangona isakhiwo somlingane oshonile asiyi kuhlawulwa (ngamanye amagama, sixabiswa ngaphantsi kwama-$ 5.43 yezigidi ngonyaka ka-2015), iqabane eliseleyo kufuneka lifake i- IRS Ifom 706 , i- United States United States Estate (kunye ne-Generation-Skipping Transfer ) Ukubuyiselwa kweRhafu , ukwenzela ukuxhamla umxolelwane werhafu engasetshenziswanga yerhafu engasetshenziswanga, ngaphandle koko umxolelwane womntu oshonile uya kulahleka.

1. I-"pick up tax" ayivukanga. Ngo-2005, " ukuthatha irhafu " yagqitywa phantsi komthetho we-federal. Ikhefu lokuthatha ityala yerhafu yelizwe eyayilingana nesahlulo se-taxeral tax bill kwaye yaqokelelwa ngabasemagunyeni abarhoxisa urhulumente. Ukuba imithetho yerhafu yendawo yokuhlala ivumelekile ukuba iphinde ibuyele kwimithetho eyaqala ukusebenza ngo-2001, ngoko ukunyuswa kweerhafu kwakuza kuvela ngokukhawuleza ngo-2013, oko bekuya kuthetha ukuba izinto ezifana neCalifornia , eFlorida naseTexas ziya kuphinda ziqokelele irhafu yelizwe ngendlela yokufumana irhafu. Ngelishwa ukuba ii-state ezingenayo irhafu yendawo yokuhlala, i-ATRA ayizange ivusele irhafu, ngoko ke iyaqhubeka ihlala ilele kwaye ayiyi kuphinda iphinde ibuye ibuyele. Khangela kwiTransport Estate Tax kunye neKhadi lokuXhoxiswa kwoluhlu lwamaziko okwangoku ahlawula irhafu yendawo yokuhlala.
2. Kuya kufuneka ucwangciso olukhethekileyo kwiirhafu zorhulumente kwezinye iindawo. Okwangoku, i-state eyodwa kuphela, iHawaii, yenze i-tax exemption tax exemption ephathekayo phakathi kwezibini ezitshatileyo ( iMadrid iya kuqonda ukukhutshwa kodwa kungabikho ngo-2019). Oku kuthetha ukuba kumazwe apho kukho umehluko phakathi kokuxolelwa kwerhafu yomhlaba kunye nokuxolelwa kwerhafu yomhlaba (njengamaMaine, apho ukuxolelwa kweentlawulo zerhafu ye-2015 kuphela i-$ 2 yezigidi, ezishiya i-$ 3.43 yezigidi zeengxowa-mali phakathi kwamazwe kunye nokukhululwa komthetho ), izibini ezitshatileyo ziya kufuneka zibandakanye ucwangciso olukhethekileyo lwe- ABC ukulungiselela amaxwebhu abo okucwangcisa indawo yokuhlala ukuze bafumane inzuzo yokuxolelwa kweerhafu zomtshato (zombini ulungelo oluvunyelwe phantsi komthetho welizwe osebenzayo). Khangela kwiTransport Estate Tax kunye neKhadi lokuXhoxiswa kwoluhlu lwamaziko okwangoku ahlawula irhafu yendawo yokuhlala.

1. Ucwangciso olukhethekileyo lunokufunwa kwii-trust trusts. Ngexesha elikhankanywe ngentla kwi-taxeral exemption tax exemption liye lakhutshwa phakathi kwezibini ezitshatileyo, isizukulwana sokudlulela ukukhutshwa kwentlawulo yerhafu ayikho. Ngaloo ndlela, ukwenzela ukuba izibini ezitshatileyo zisebenzise inzuzo yesibini isiqhelo somtshato, ukucwangciswa okukhethekileyo kunokufuneka kwiimibhangqa zoqhagamshelwano zomtshato.