Ukuba uhlala e-Oregon, ngoko uhlala kwelinye lamaqela amaninzi aqokelela irhafu yokufa karhulumente. Iziqithi zase-Oregon, kunye neendawo ezingabonakaliyo kunye nepropati yabo yokuhlala kunye ne / okanye impahla ebonakalayo e-Oregon, ixhomekeke kwerhafu yokufa kwelizwe phantsi kwezi zikhokelo zilandelayo.
QAPHELA: Imithetho yombango ishintsha rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku. 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 Ngaba iOregon iqokelela irhafu yefa okanye irhafu yefa?
Ngaphambi kuka-2012, irhafu yokufa yase-Oregon ibizwa ngokuba "yerhafu yefa" kwi-code yeOregon, kodwa ngoJanuwari 1, 2012, irhafu yokufa yaseOregon yaziwa ngokuba "yerhafu yezindlu." Oku kunengqondo kuba irhafu yokufa yaseOregon iqokelelwa ngokuxhomekeke kwixabiso lefa (ngoko ke, " intela yendawo yokuhlala "), ngokuchasene nokusekelwe kwindlalifa yelifa (ngoko, " irhafu yefa ").
Kule nqaku, irhafu yokufa kwe-Oregon eqokelelwe ngomhla okanye ngaphambi kweDisemba 31, 2011, ibhekiswa njengerhafu yefa, irhafu yokufa yaseOregon eqokelelwe ngomhla okanye emva koJanuwari 1, 2012, ibhekiswa njengerhafu yerhafu, kwaye zombini irhafu ekubhekiswe kuwo ngokubanzi njengerhafu yokufa.
02 Nini i-estate phantsi kwerhafu yefa le-Oregon okanye irhafu yezindlu?
Kubahlali baseOregon, i-estate ingaxhomekeka kwerhafu yefa le-Oregon okanye irhafu yezindlu ukuba ixabiso elipheleleyo lilonke lidlula i-$ 1,000,000.
Kwii-nonresidenti zase-Oregon, i-estate ingaxhomekeka kwerhafu yefa le-Oregon okanye irhafu yendawo yokuhlala xa iquka indawo yokuhlala kunye / okanye impahla yezinto ezibonakalayo eneendawo zokuhlala ngaphakathi kwe-Oregon kunye nefa elibi ngaphezu kwe-1,000,000,000.
03 Yintoni i-Oregon ilifa lefa okanye iifom zerhafu ezimele zifakwe?
Ngenxa yokufa okwenzeka ngomhla ka-Disemba 31, 2011, iziza ezinenani elixabisekileyo elidlula i-$ 1,000,000 kufuneka zifake i-Oregon yeerhafu yokubuyisela iRhafu, ifom ye-IT-1, nangona kungekho ntlawulo yelifa le-Oregon iza kuba ngenxa yezihlomelo ezifanelekileyo kunye nokuxolelwa .
Ukufa okuye kwenzeka emva okanye emva koJanuwari 1, 2012, iziza ezinenani elixabisekileyo elidlulileyo i-$ 1,000,000 kufuneka zifake i-Oregon yentlawulo yerhafu yefowuni, ifom OR706, nokuba ngaba akukho ntlawulo ye-Oregon yentlawulo iza kubangelwa ngenxa yokuchithwa okufanelekileyo kunye nokuxolelwa.
04 Ngaba i-Oregon Partners Registered Domestic Partners iphathwa ngokufanayo kunye nezibini ezitshatileyo?
Ngo-2007 umthetho we-Oregon wanyusa uHB 2007. Ngaphantsi kwemiqathango yalo myalelo, imiyalelo yeFomu IT-1 yachitshiyelwa ukuba inikezele ukuba igama elithi "iqabane elisindalayo" lingathatyathwa "ngokusinda kwi-Oregon Partner Domestic Partner."
05 Ngaba uhanjiswe kumlingane ohlala esetyala?
Ukutshatyalaliswa ngokucacileyo kumlingane osasalayo okanye iqabane elibhaliselwe kwikhaya alihlawulwanga.
Izibini ezitshatileyo ezisetyenziselwe ukucwangcisa u- AB Trust plan yokunciphisa i-bill tax estate tax bill, i-Oregon yerhafu yokufa ingahlawulwa kwi-B Trust emva kokufa komlingani wokuqala ngenxa yegengo lama-4,120,000 ephakathi kwe-Oregon ukukhululwa kwe-$ 1,000,000 kunye nokukhululwa komthetho $ 5,120,000.
Nangona kunjalo, isakhiwo somtshato esitshatileyo singenza unyulo lokuphatha ithemba apho umlingani ohlalayo nguye oyedwa ofumana inzuzo "njengempahla ekhethekileyo yomtshato" ngenjongo yokubala irhafu yokufa kwe-Oregon. Ngaloo ndlela, abahlali abatshatileyo base-Oregon bangakwazi ukuhlawula ukuhlawulwa kweerhafu zombini kunye neentlawulo zokufelwa komthetho emva kokufa komlingane ohlalayo usebenzisa icebo le-ABC .
06 Ngethuba nini i-Oregon yokufa kwentela yokubuya kunye nentlawulo yentlawulo ngenxa?
Ukubuyiswa kweerhafu yokufa kwe-Oregon kufuneka kufakwe kwaye nayiphi na irhafu yokufa kufuneka ihlawulwe kwiinyanga ezilisithoba emva komhla wokufa.
Ukwandiswa kwexesha lokufakela i-Oregon yokubuyisela irhafu yerhafu nokuhlawulela nayiphi na irhafu eza kuwamkelwa kwi-Oregon ukuba inikwe i-Internal Revenue Service. Ukuba i-estate ayifanele ifake i-taxeral estate tax return, uze ubhale "I-Oregon kuphela" ngaphezulu kwe- IRS Ifom 4768 kunye nezikhokelo zesigqeba ziya kusetyenziswa ukuqwalasela isicelo. Ukuba ukongezwa kwexesha lokuhlawula kunikezelwa, irhafu kufuneka ikhuseleke ngokubambisana neSebe leNgeniso le-Oregon.
Ukongezelela, ukongezwa kwexesha ukufakela ukubuyiswa akungalibizi ixesha lokuhlawula irhafu, kwaye inzala iyakukhula ngexesha lokunyusa.
07 Uphi i-Oregon yokubuyisela irhafu yokubuyiswa kweentlawulo?
Thumela ukubuyiswa kweerhafu yeOregon, ifom ye-IT-1, okanye i-Oregon yentlawulo yerhafu yefa, ifom OR706 kunye nazo zonke iifom ezifunekayo kunye namaxwebhu oku:
Oregon kwiSebe leNgeniso
PO Box 14110
Salem, OR OR 97309-0910
Ukuba usebenzisa i-private service service ezifana ne-FedEx okanye i-UPS, sebenzisa idilesi elandelayo:
Oregon kwiSebe leNgeniso
955 I-Street Street NE
Salem, OR 97301-2555
08 Ziziphi iirhafu ze-Oregon zeerhafu okanye irhafu yerhafu?
Ngenxa yokufa okwenzeka ngomhla kaDisemba 31, 2011, xa ixabiso lexabiso elidlulileyo lidlulileyo i-$ 1,000,000, yonke ixabiso lefa lihlawulwe irhafu. Ireyithi yentlawulo yefa ivela kwi-0.8% ukuya kwi-16% ye-estate taxable taxable.
Ngenxa yokufa okwenzeka ngomhla we-1 kuJanuwari 1, 2012, i-$ 1,000,000 yokuqala ye-estate ayinakunikwa kwi-tax calculation property. Kwitheyibhile ebonisa iirhafu zerhafu ezaqalisa ukusebenza ngoJanuwari 1, 2012, zibhekiselele kwiNkundla yabameli beTweak Oregon Estate.
09 Ndingafumana phi ulwazi olongezelelweyo malunga neerhafu zokufa kwe-Oregon?
Ukufumana ulwazi oluthe xaxa malunga neerhafu zefa le-Oregon kunye neerhafu zefa, bhekisa kwiCandelo leMpahla kunye neNtlawulo kwi-website ye-Oregon yeSebe leNgeniso.
10 Liliphi ikamva lokufa kwe-Oregon?
Kule minyaka embalwa edluleyo, kukho amanyathelo amaninzi okuphelisa irhafu yokufa kweOregon. Isisombululo esandula ukuqhubeka ngo-2012 sinciphisa irhafu yokufa ngo-25% ngo-2013, i-50% ngo-2014, kunye no-75% ngo-2015, kunye neyokugqibela, isigxina, i-0% yentlawulo esebenzayo ngoJanuwari 1, 2016: IP 15 - Ukufa IsiGaba sokuPhuma. Hlalani nilungiselelwe ukuhlaziywa.