Ukuqonda indlela i-DC Estate Taxes ezithinta ngayo indawo
QAPHELA: Imimiselo yelizwe kunye neendawo zitshintsha 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.
Ukuba uhlala kwiSithili saseColumbia, ngoko uhlala kwelinye lezithuba eziphathekayo ezisemagunyeni aqhubeka eqokelela irhafu yokufa kwendawo. Iziqithi zabahlali baseDDC, kunye neendawo ezingabonakaliyo abahlala kunye nepropati yabo kunye ne / okanye impahla ebonakalayo e-DC, ixhomekeke kwerhafu yokufa kwendawo phantsi kwezi zikhokelo zilandelayo.
01 Nini i-estate phantsi kwerhafu ye-DC?
Kwiingxowa ezingekho phantsi kwe-DC, i-estate ingaxhomekeka kwingxowa-mali ye-DC ukuba ifaka i-estate kunye / okanye ipropati yomntu onokwakheka kwi-District of Columbia kunye nefa elibi lidlula i-$ 1,000,000.
02 Ziziphi iifom zerhafu zefa ezimele zifakwe?
Ukuba isakhiwo singadluli kumlingane osasalayo okanye sinikele kwi-charity kunye nefa liphantsi kwentela ye-DC, ngoko ummeli wezakhiwo kufuneka afake i-DC Estate Tax Return ebizwa ngokuba yiFomu D-76 .
Ukuba isakhiwo sidlulisela kumlingane osasalayo okanye sinikelwe kwi-charity kunye nefa liphantsi kwentela ye-DC, ngoko ummeli wezakhiwo kufuneka afake i-DC Estate Tax Return ebizwa ngokuba yiFomu D-76EZ .
La maxwebhu alandelayo kufuneka afakwe kwi-DC Form D-76 okanye kwi-DC Form D-76EZ, ukuba iyasebenza:
- Ikopi yeFomu FR-77 (Ukongezwa kwexesha lokuFaka i-DC Estate Tax Return)
- Ikopi yeeNcwadi zoLawulo
- Ikopi yeGunya leGqwetha
- Ikopi ye-Decedent Yokugqibela kunye neTestamente
- Ikopi epheleleyo ye- IRS Ifomu 706 , i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , kuquka zonke izinamathiselo, ukuba ifa lifuneka ukuba lifake i-IRS Ifomu 706; OKANYE, ikopi ekhoyo yamaphepha 1-3 kwiFomu ye-IRS 706, ukuba i-estate ayifunwa kwi-IRS Ifomu 706
- Ikopi yazo zonke ii-appraisal eziqinisekisiweyo zepropati yomhlaba
- Ikopi yeSatifikethi sokuFa
Qaphela ukuba njengoko kuboniswe ngentla, i-DC Property Tax Return ingafuneka ukuba ifakwe nangona ukuba i-return tax tax return, i-IRS Ifomu 706, ayifuni ukuba ifakwe. Ukongeza, nokuba ngaba i-estate ayiyi kufunwa ukuba ifake i-IRS ifomu 706, ukuba i-DC Estate Tax Return ifunwa ukuba ifakwe, ngoko iphepha 1 - 3 le-IRS Ifomu 706 kufuneka lilungiswe kwaye ifakwe kwi-DC Estate Tax Return .
03 Ngaba ukutshintshela kwiqabane eliseleyo lihlawulwa?
Ukugqithiselwa ngokuthe ngqo kumlingane osindayo akahlawulwanga. Izibini ezitshatileyo ezisetyenziselwe ukucwangcisa u- AB Trust ukucutha ukunciphisa i-bill tax estate tax bill, ityala lokufa kwe-DC lingahlawulwa kwi-B Trust emva kokufa komlingani wokuqala ngenxa yesithuba se-$ 4,250,000 phakathi kwe-DC exemption of $ 1,000,000 kunye nokukhululeka $ 5,250,000. Nangona ezinye iimeko zivumela i-estate decedent estate ukuba yenze unyulo lokuphatha ityala elithatha inxaxheba kuloo mlingane ohlala kuyo kuphela "njengelungelo lomhlaba onomdla" ("QTIP" elifutshane) ngenjongo yokubala irhafu yendawo yokuhlala, umthetho we-DC aluvumeli ngokukodwa oku, nangona abanye oogqirha bekwazi ukwenza oku. Ngaloo ndlela, abahlali abatshatileyo beDDC kufuneka baqhagamshelane nommeli weCandelo loCwangciso lwezoLuntu ukuba baqinisekise ukuba kufuneka bafake u- ABC ukucwangcisa ukucwangcisa kwisicwangciso sazo.
04 Nini ibuyiselo yentela ye-DC kunye nentlawulo yentlawulo ngenxa?
Ukubuyiswa kweerhafu ye-DC kufuneka kufakwe, kwaye nayiphi na irhafu yerhafu kufuneka ihlawulwe, zingaphantsi kweenyanga ezili-10 emva komhla wokufa.
Ukongezwa kweenyanga ezintandathu ukuya kufaka i-DC yentlawulo yentlawulo kunye neefom ezihambelanayo kunye nokuhlawula nayiphi na irhafu efunekayo; Nangona kunjalo, oku akuyi kuwandisa ixesha lokuhlawula irhafu, kwaye inzala iya kwandiswa ngelixesha lokwandisa. Inzala ihlawulwe kwisantya se-10% ngonyaka, ihlanganiswe imihla ngemihla kwaye ingabikho naluphi na ukongezwa.
Zonke izicelo zokongezwa mazicelwe ngokusebenzisa i-DC Form FR-77; Ifom ye-IRS 4768 ayiyi kwamkeleka.
05 Kuphi ukubuyiswa kwentela ye-DC efakwe kunye nentlawulo yentlawulo eyenziweyo?
Imbuyiselo yeposi kunye nentlawulo kwi:
Ofisi yeRhafu kunye neNgeniso
KwiCandelo loPhicotho
IYunithi yeRhafu yezindlu
PO Box 556
Washington, DC, 20044-0556
Iitshekhi kufuneka zihlawulwe kwi-"DC Treasurer."
06 Injani ityala le-DC elibalwe?
Ireyithi yentlawulo yerhafu ye-DC yerhafu eqhubela phambili eyenza i-16% kwiindawo ezixabiswe kwi-10,040,000 okanye ngaphezulu. Sebenzisa i- Work Tax Calculator Worksheet yokubala iirhafu ezifunekayo.
07 Ndingayifumana phi ulwazi olongezelelweyo malunga neerhafu zerhafu?
Ukufumana ulwazi oluthe xaxa malunga neerhafu zerhafu, bhekisa kwi-DC Ofisi yeRhafu ne-Revenue Estate Estate, i-Fiduciary, kunye neRifa leRhafu Imibuzo ebuzwa rhoqo. Ungabiza noVincent Mbanefo, umphicothi-zincwadi zerhafu, kwi-202) 442-6583.
08 Ngaba i-DC iqokelela irhafu yefa?
Ingaba iSithili sase-Columbia ngoku iqokelela irhafu yendawo yokuhlala, leyo irhafu ehlolwayo malunga nesabelo esithathwe ngumntu ngamnye ofumana inzuzo yelifa ngokuchasene nentela yezindlu, ehlolwayo kwi-estate yonke? Impendulo yalo mbuzo ayikho , iRhafu yeSithili sase-Columbia yachithwa ngokufanelekileyo ngenxa yokufa okuvela emva okanye emva kwe-1 uEpreli ka-1987.