Xa umntu efa, irhafu ayiyi kuba yinto yokuqala engqondweni yabathandekayo abasalayo. Kodwa, ngelishwa, ngelinye ixesha, iindlalifa zomntu oshonile okanye abaxhamli bemfihlelo yomntu ofileyo kufuneka zijongane neerhafu eziza kubangelwa ngenxa yokufa komntu othandekayo. Ngezantsi uzakufumana uluhlu lweerhafu ukuba i-estate okanye ithemba lomntu ofileyo lihlawulwe kunye neentlobo zeerhafu eziza kufuneka zifakwe.
QAPHELA: Imithetho yerhafu iyatshintshwa kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku kule mithetho. 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 Estate Estate Taxes
Nangona iirhafu zezindlu zibonakala zifumana lonke uluntu xa zivela kwiirhafu ezihlawulwa emva kokufa komntu, inyani le nto kukuba ininzi yeziza aziyi kuhlawulwa nayiphi na irhafu yentlawulo yomhlaba.
Ngoba kutheni? Ngenxa yokuba ngo-2014 umrhumo werhafu we-feral estate u-$ 5.34 wezigidi, kwaye ukukhululwa kuya kuqhubeka kuhlengahlengiswa ngoJanuwari 1 wonyaka ngamnye kwixesha elizayo ngokusekelwe kumanani emali. Enyanisweni, ngexabiso lokunyuka kwamaxabiso, ukukhululwa kulindeleke ukuba kufinyelele i-$ 9 yezigidi ngomntu ngamnye ngo-2034.
Nangona kunjalo, iziza ezixabiswe kwiizigidi ezingama-5.34 okanye ngaphezulu kufuneka zifake ibuyiselo yentlawulo ye-taxal estate ngokusebenzisa i-IRS ifomu 706, ebizwa ngokuba yi-United States Estate (kunye ne-Generation-Skipping Transfer).
Izikhundla zabantu abangahlali kuzo, iintlawulo ezingekho phantsi kwamanye amazwe ezihlawulwa irhafu ye-US federal tax tax kufuneka ifake i-IRS ifom ye-706-NA, ebizwa ngokuba yi-United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu yeNtlawulo yeRhafu yeNtlawulo engekho ngumhlali wase-United States.
02 Imirhumo yeeNdawo zikaRhulumente
Nangona iinqununu ezininzi zingasayi kufaka i-taxeral tax return tax okanye zihlawule nayiphi na irhafu yentlawulo yomhlaba, abahlali bala mazwi alandelayo, okanye umntu ofileyo ophethe i-estate estate kwenye yalezi zizwe, unokuhlawula irhafu ye-estate: Connecticut , Delaware , ISithili saseColumbia , iHawaii, i- Illinois , iMaine, iMarney, iMassachusetts , iMinnesota , eNew Jersey , eNew York, e- Oregon , e- Rhode Island , eTennessee, eVermont naseWashington. Cofa kwikhonkco kwilizwe ngalinye ukuba ufunde kabanzi malunga nokuxolelwa kwerhafu yelizwe kunye neemfuno zokufakela iirhafu zelizwe.
03 Ifa leRhafu yeRhafu
Nangona irhafu yerhafu yerhafu esekelwe kwixabiso elipheleleyo lomhlaba womntu ofileyo, irhafu yefa isekelwe kumntu ofumana ipropati yomntu ofileyo. Okwangoku, kuphela iithandathu ziqokelela irhafu yelizwe: i- Iowa , iKentucky , i- Maryland , i- Nebraska , iNew Jersey kunye nePennsylvania -kunene, i-Maryland ne-New Jersey ziqokelela iirhafu zomhlaba kunye neerhafu zefa.
Ngoko ngaba ngabaxhamli belifa bangafuneka bahlawule irhafu yelizwe? Iindaba ezilungileyo kukuba zonke ezintandathu zichaza ixabiso elidlulayo kumntu osweleyo osweleyo kwaye inceba ayayixolelwa kwerhafu yelizwe, ngelixa eziliqela-iIowa, eKentucky, Maryland naseNew Jersey - ipahla ezidlulayo kwinzala yomntu ofileyo zikhululekile .
Ngaloo ndlela, amathuba okuba ilifa elingaphantsi kwereyithi yelifa lombuso lihle kakhulu. Ukufumana ulwazi oluninzi malunga neerhafu zelizwe, bhekisa kwiKhadi leRhafu leRhafu .
04 Iintlawulo Zemivuzo
Uhlobo lweerhafu oluqhelekileyo lugqithwa ngumvuzo wempesheni . Amabini athi kwakhona aqokelela irhafu yesipho kwinqanaba likarhulumente: i-Connecticut ne-Minnesota.
Ngokubanzi, ukuba ifa liphantsi kweentlawulo zeempahla zedolophu okanye kwiindawo zaseburhulumenteni zaseConnecticut okanye eMinnesota, ngoko ifa lingafuneka lifake ibuyiselo yentlawulo yesipho ukuze libike naziphi na izipho ezenziwe ngexesha lokuphila komntu ofileyo engazange zenziwe ingxelo ngexesha loo mntu wayesaphila.
Ukubuyiswa kwentela yesipho somthetho kufakwe kwi- IRS Ifomu 709 , eyaziwa ngokusemthethweni njengeSipho sase- United States (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu .
05 Isizukulwana sokuKhutshwa kweThuthi lokuThumela iintlawulo
Kwi-federal level, irhafu yokudlulisa izityalo , ezaziwa njenge-GST yentlawulo emfutshane, isebenza kuphela kwiindawo ezisetyenziselwa ukuhlawulwa irhafu apho indawo ethile idlulela kumntu "umntu oweqa" okanye ezinye zelifa lidlulayo kwithemba elithemba ukukhutshwa kwezahlulo.
"Ukuqhawula umntu" isihlobo esinezizukulwana ezimbini okanye ngaphezulu ngaphantsi komntu ofileyo, okanye umntu ongathandaniyo oneminyaka engama-37 / 1/2 okanye ngaphezulu kunomntu ofileyo.
Kwinqanaba lezombusazwe, ukukhululwa kwentela yokudlulisa irhafu kufana nokuxolelwa kwerhafu yezindlu, oku kuthetha ukuba ukukhululwa yi-$ 5.34 yezigidi ngonyaka ka-2014 kwaye kuya kuqhubeka ukulungiswa ukuya kutsho ngoJanuwari 1 wonyaka ngamnye kwixesha elizayo ngokusekelwe kumanani emali.
Ngaloo ndlela, uninzi lweziqhamo aluyi kuthobela irhafu yokutshatyalaliswa kwerhafu. Ukuxolelwa kwerhafu yokudlulisa irhafu kungabelwa ukudluliselwa kwexesha elizeleyo usebenzisa i- IRS Ifomu 709 , okanye emva kokufa usebenzisa i-IRS Ifomu 706.
Qaphela: Uninzi lwamazwe aqhubeka eqokelela irhafu yerhafu eyahlukeneyo yelizwe lihlola kwakhona irhafu yerhafu yokuthutha.
06 Imali yentlawulo
Ngaphandle kokufakela ukubuyiswa kwengxelo yomvuzo womntu oshonile kumgangatho wesigqeba (nakwinqanaba likarhulumente ukuba liyasebenza), kuya kuba nexesha elithile ngelixa ifa okanye i-trust iyagcinwa emva kokuba umntu efile ukuba ifa okanye ixabiso lempahla liza kufumana inzala ngaphambi ukuya kwixesha apho i-asethi ingasasazwa ngaphandle kwefa okanye ithemba kubaxhamli abaphezulu.
Ukongezelela, ngelixa ezinye iintlobo zeempahla eziphantsi komntu ofileyo ziya kufumana isinyathelo ngokusesikweni , ukuba ezi zinto (njengemasheya kunye neebhonksi) zithengiswa emva kokufa, ngoko ukuthengiswa kunokubangela ukufumana inzuzo enkulu emva kokuqwalaselwa ukunyuka ngesiseko.
Ngaphandle kwalolu hlobo, iindidi ezithile zeakhawunti zenze imiphumo yerhafu yengeniso ekubhekiselelwe kuyo ngokuthi "ingeniso ngokumalunga ne-decedent" (okanye i-IRD) xa umnini efa, njenge-Roth IRAs, 401 (k), kunye nee-annuities .
Ngaloo ndlela, ngelixa iindawo ezininzi kunye nethemba zingenakuchaphazeleka kuzo zonke iirhafu zerhafu, iirhafu zefa, iirhafu zesipho, okanye irhafu yokutsala izityalo, ininzi iya kuthinteka ngandlela-thile ngerhafu yengeniso.
Ingeniso ezuzwe ngumhlaba okanye i-trust iyabikwa kwi- IRS Ifomu 1041 , eyaziwa ngokusemthethweni njenge- US Income Tax Return for Estates and Trusts , ukwenzela ukuba iinjongo zerhafu yengxowa-mali, kunye neendawo okanye i-trust okanye i-trust ingadinga ukuba ifake i-tax revenue tax state. iindawo kunye nethemba.