Funda ngeMimiselo yeRhafu ye-Estate eKentucky

I-Kentucky Estate Tax isetyenzisiwe ukuThetha iRhafu yoTywala okanye iRhafu eThekwini

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.

Impendulo yalo mbuzo ayikho, okwangoku, iKentucky ayiqokeleli irhafu yerhafu kwinqanaba likarhulumente.

Kwiminyaka embalwa edlulileyo, nangona kunjalo, izinto zahlukahlukileyo ngaphambi kokuba utshintsho olukhulu luqalise ukusebenza malunga nemithetho yerhafu yomhlaba. Imithetho yerhafu yomhlaba ifumaneka njani neentente zaseKentucky? Ngaphambi kukaJanuwari 1, 2005, iKentucky yaqokelela irhafu yendawo yokuhlala kwinqanaba lelizwe, elibizwa ngokuthi "ukuthatha irhafu," eyayilingana nesahlulo se-bill tax estate.

Yiyiphi iRhafu yokuThola?

I-"pick tax tax" yerhafu yelizwe eqokelelwa ngokusekelwe kwirejista yerenti (okanye irhafu yokufa) ukuba i-IRS ivunyelwe kwi-taxeral tax return return, i- IRS Ifomu 706 , phambi koJanuwari 1, 2005. ngalinye yayineemithetho zerhafu ezahlukileyo ngokubhekiselele kwi-tax tax, ngoko ke inani eliza kuqokelelwa lizwe lixhomekeke kwimithetho yerhafu yelizwe. Ngokwenene, ke, umrhumo werhafu wexabiso lomhlaba awuzange unyuswe okanye wehla ngenxa yokufumana irhafu. Esikhundleni salo, ixabiso lentlawulo yerhafu yahlulwa phakathi kwe-IRS kunye negunya lokurhoxisa urhulumente.

Ngoko oko kuthetha ntoni kwisiNgesi esilula? Kuthetha ukuba inxalenye yerhafu ye-federal estate yenziwa ngokutsha kwi-IRS kwaye ihlawulwe ngokusemthethweni kumlawuli ohlawulayo urhulumente. Ekubeni kuthethwa ngentla apha iKentucky iqokelela irhafu yelizwe, phambi koJanuwari 1, 2005, iSebe leNgxowa-mali yaseKentucky liqokelele irhafu yelizwe elilingana nemali elinganayo kunye nokufunyanwa kwentlawulo (elinganayo ne-federal credit kwerhafu yokufa kombuso njengoko kuboniswe kumgca we-IRS kwifom ye-IRS 706) idlulile irhafu yefa leKentucky.

Liliphi ikamva leRhafu yaseTentown Estate?

Ngomhla kaJanuwari 1, 2005, irhafu yokuthatha isistim yagqitywa ngokusemthethweni phantsi kwemiqathango yoMthetho woPhuhliso loQoqosho kunye noMthetho wokuXhumululwa kweRhafu ("EGTRRA" efutshane). Ekuphenduleni kule nguqu kumthetho wesigqeba oya kukhangela irhafu yentlawulo, abanye bathi ukusetyenziswa ukuqokelela irhafu yonyulwa kukhetha ukwenza imithetho evumela urhulumente ukuba aqokelele irhafu yelizwe. Oku kuthethwa ngokuthi "ukutshatyalaliswa" ekubeni i-state eyamisela irhafu yelizwe ingasekelwe kwimithetho yerhafu yomhlaba kwimithetho yerhafu ye-tax state.

Uninzi lwamazwe alunanto nto kwaye ngoko ke aluqokeleli irhafu yelizwe, kunye neKentucky enye yazo. Ukongezelela, ngelixa phantsi kwemigqaliselo ye-EGTRRA i-tax tax picking back in 2011, i- Tax Relief, i-Innsurance Employment Insurance, kunye ne-Job Job Act ka-2010 ("TRUIRJCA" efutshane) ayizange ifake ukubuyisela kwakhona irhafu . Nangona kunjalo, imiqathango ye-TRUIRJCA yayisetyenziselwe ukuphela ngomhla kaDisemba 31, 2012, oko bekuza kuzisa ukubuyisela irhafu emva kuka-2013, kodwa iCongress noMongameli u-Obama basebenze ekuqaleni kuka-2013 ukugqithisa uMthetho we-Relief Relief American ("ATRA").

Ngaphantsi kwamalungiselelo e-ATRA, imithetho elawula iirhafu zomhlaba zentlawulo njengoko ichazwe phantsi kwe-TRUIRJCA zenziwe zigxina, oko kuthetha ukuba ukuthatha irhafu ayivuswanga ngo-2013 kwaye ayiyi kubuya kwiminyaka ezayo ngaphandle kwezenzo zeCongress. Ngaloo ndlela, ungalindele ukuba iKentucky iqale ukuqokelela irhafu yerhafu naliphi na ixesha kungekudala.

Ukufumana ezinye iintlawulo zentengiso yaseKentucky, bhekisa kwiRhafu yeRhafu kunye neZindlu zeNtlawulo kwiwebhusayithi yaseKentucky yeSebe leNgeniso.

Ngaba iKentucky iqokelela iRhafu yeRhafu yeSizwe?

Irhafu yerhafu yerhafu ehlawulwa ngabanikezeli ngabanye belifa, ngelixa irhafu yerhafu ifakwa kwixabiso lonke lefa. Ngaba iKentucky ngoku iqokelela irhafu yelizwe, ngokuchasene nerhafu yelizwe? Njengoko kuchazwe ngasentla, impendulo yalo mbuzo nguEwe , iKentucky enye yee-7 zichaza ukuba iqokelela irhafu yelizwe.

Ngoko, nangona ukuba ikhefu ithabatha iRhafu, ayiyi kuphinda ibuye iqokelele irhafu yelizwe. Ukufumana ulwazi oluthe xaxa malunga nerhafu yefa leKentucky, bhekisa kwiKhadi leRhafu leRhafu .