Injongo yeRhafu yokuThabatha
I -tax-pick-up "yerhafu yelizwe eqokelelwa ngokusekelwe kwingxowa-mboleko yerhafu ye-state ukuba i-IRS ivunyelwe kwi-return tax tax return, i- IRS Ifomu 706 , phambi koJanuwari 1, 2005. ngalinye lizwe linemithetho yerhafu eyahlukileyo ngokubhekisele kwerhafu yokuthabatha, ngoko ke inani eliza kuqokelelwa ngurhulumente lusetyenziswa ngokusekelwe kwimithetho yerhafu yelizwe. Ngokwenene, nangona kunjalo, umrhumo werhafu wehlabathi awuzange unyuswe okanye wehla ngenxa yerhafu yokuthatha. 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. Ngaloo ndlela, ngaphambi koJanuwari 1, 2005, ukuba umhlali waseCalifornia oye wahlawula irhafu yerhafu ye-federal, i-Ofisi yoMlawuli waseCalifornia iqokelele irhafu yokuthabatha kwifa elihlala kuyo eCalifornia.
Ikamva leRhafu yaseCalifornia Estate
Ngomhla kaJanuwari 1, 2005, irhafu yokuqokelela yahlulwa ngokusemthethweni phantsi kwemiqathango yoKhulo loQoqosho kunye noMthetho woNgeniso lokuThuthukiswa kweRhafu (EGTRRA). Ekuphenduleni kwezi nguqu kumthetho wesigqeba ophangela irhafu yokuthabatha, abanye bathi ukusetyenziswa ukuqokelela irhafu yokuthatha ikhefu 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 aluqokeleli irhafu yelizwe. I-California iyingqayizivele kuba i-quirks yomthetho welizwe ivimbela i-legislature ukuba yenze i-tax state estate yase-California ngaphandle kwemvume yokuvota. Ukongezelela, ngelixa phantsi kwemigqaliselo ye-EGTRRA irhafu yokuqokelela ifuneka ukuba ibuye ngo-2011, ayizange ibe ngenxa yokumiselwa koNcedo lweRhafu, iNkxaso-mboleko yokungabikho kwemisebenzi yoVimba kunye noMthetho wokuLawulwa kweYobhi ka-2010 ("TRUIRJCA"), ukubuyisela intela yeentlawulo zedolophu kodwa akazange abuyisele irhafu yokuthabatha.
Nangona kunjalo, imimiselo ye-TRUIRJCA yayisetyenziselwe ukuphela ngomhla kaDisemba 31, 2012, okuya kuzisa i-tax-up tax ngo-2013, kodwa iCongress noMongameli u-Obama basebenza ekuqaleni kuka-2013 ukugqithisa uMthetho we-Relief Relief American ("ATRA"). . Ngaphantsi kwamalungiselelo e-ATRA, imithetho elawula irhafu yentlawulo ye-federal njengoko ichazwe phantsi kwe-TRUIRJCA yenziwe isigxina, oku kuthetha ukuba irhafu yokuthabatha ayizange ivuke ngo-2013 kwaye ayiyi kubuya kwikamva ngaphandle kokuthatha inyathelo elongezelelweyo yiCongress.
Ngaloo ndlela, ukuze iCalifornia iphinde iqokelele irhafu yelizwe, abavoti mabayivume loo mqathango. Ixesha kuphela liza kuxela ukuba iintlungu zebhajali zaseCalifornia ziza kubakhokelela ekubuyiselweni kwerhafu yelizwe ukususela kwiRhuluneli uJerry Brown ebalwe kwerhafu yokuthabatha ukubuyela ngo-2013 kwaye ivelise imali engenayo efunekayo kwilizwe. (Ukuze ufumane ulwazi oluthe xaxa malunga nentlawulo ye-California estate, bhekisa kwiwebhusayithi ye-California Controller's Office.)
Imimiselo yeRhafu yeRhafu yaseCalifornia
Ingaba iCalifornia ngoku iqokelela irhafu yelizwe , irhafu ehlolwayo malunga negalelo elitholwa ngumntu ngamnye ofumana inzuzo yelifa ngokuchasene nentela yezindlu, ehlolwayo malunga nendawo yonke? Impendulo yalo mbuzo ayikho. I-Kalifornia ayisayiqokelela irhafu yelizwe njengoko yapheliswa ngoJuni 9, 1982.
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.