Ifom ye-IRS 709 Iingxelo Izipho ezingahlawulwanga
Ifom ye-IRS 709 isetyenziselwa ukunika izipho ezihlawulwayo, kwaye ikwabelwe nokusetyenziswa kwexesha lokuphila kwerhafu yokudlulisa irhafu yerhafu. Igama elisemthethweni leFomu 709 yi- United States Gift (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu .
Ngubani omele afake ifomu 709?
Abathengi kufuneka bafake ifom ye-Form 709 ukuba banike izipho ngaphaya kwe-taxation year year tax exclusion. Ukukhutshwa kwaba ngu-14,000 wemali ngamnye ngomntu ngonyaka ka-2017, kwaye ibhalwa kwixabiso lentengo- ungalindela ukuba linyuswe ngokuphindaphindiweyo kwi-increment $ 1,000.
Izipho ezenziwe kwabatshatileyo abemi base-US, kumaziko emfundo ngokubhekiselele kwiindleko zabafundi, iibhilidi zonyango ezihlawulwa ngqo kumniki-nkonzo, kunye nezipho ezenziwe kwimibutho encedisayo okanye yezopolitiko zikhululekile. Awunayo ingxelo kwiNkonzo yangaphakathi yeNgeniso .
Yintoni ebalwe njengeSipho?
Inkcazo ye-IRS yesipho iquka imeko ezininzi apho abaninzi abakhokhi berhafu abangenakukwazi. Ukuba uxolela inkokhelo enetyala kuwe, oku kusenokuba isipho esifuna ukufakela ifom ye-709. Ukwandisa umntu oboleke imali ngenzala okanye ngaphantsi kwe-intengo yemarike yangoku, uthathwa njengesipho, njengoko uthengisa impahla ukuba wenza njalo ixabiso elingaphantsi kwexabiso lemarike elifanelekileyo. Thetha kunye neengcali zerhafu ukuba wenze enye yalezi zinto kuba ukubalwa kweerhafu kusekelwe kwintengo yomthengi kunokuba nzima.
Izipho zomdla zesikhathi esizayo azihlanganiswa ne-14,000 ye-excluded year.
Ezi ziquka izipho ezibekwe kwithemba kwizizukulwana ezizayo, ezixhomekeke kwerhafu yokudlulisa inzala kwaye kufuneka zichazwe kwifom ye-IRS 709.
Ukusetyenziswa kweNkxaso yeThafu yeNyunithi
Unenketho yokusebenzisa ukukhululwa kwesipho sokuphila kunokuba uhlawule irhafu yesipho ukuba isipho sakho sokupha isipho sidlula ukukhutshwa konyaka.
Ukukhululwa kwexesha lokuphila li-$ 5.45 yezigidi ngonyaka ka-2017, ohlanganisa izipho ezininzi. Kodwa kukho ukubamba.
Isibonelelo sesipho, irhafu yokurhumela irhafu kunye nerhafu yefesti yomhlaba wonke yabelana ngokukhululeka kokuphila phantsi kwemiqathango ebizwa ngokuba yi-Unified Tax Credit. Ngalinye ixesha xa usebenzisa isicelo sokuxolelwa kweso siphelo okanye isibonelelo se-GST, imali iyanqunyulwa kwizinto ezikhoyo ukukhusela ifa lakho kwiirhafu zezindlu xa usweleka.
Ngokomzekelo, ukuba wenza i $ 1 yezigidi ukudluliselwa kwi-trust for the benefit of your grandchild, ugqithise ukukhutshwa ngonyaka nge $ 986,000. Ukuba unqumle ukuba awufuni ukuhlawula irhafu yokutsala-ukwehliswa kwerhafu kule mali-okanye isibonelelo sesipho kuyo nayiphina isipho esicatshulwa ngokulinganayo-kwaye ukuba usebenzisa i-Unified Tax Credit, loo nto ingaphantsi kwe-986,000 engaphantsi ekhoyo ukuze ikhusele ifa lokugqibela kwiirhafu zezindlu. I-Credit Your Yakho Imali Yentlawulo iyancipha kwi $ 4.464,000.
Kumele usayifake ifom ye-709 ukuvumela i-IRS ukuba uyafuna ukusebenzisa i-exemption lifetime.
Ifomu 709 yokuFakela iimfuneko
IFom 709 kufuneka ifakwe ngomhla okanye ngaphambi ko-Ephreli 15 wonyaka olandelayo kunyaka apho isipho esikhokhelwayo okanye ukutshatyalaliswa kwesizukulwana kwenziwa.
Nangona abatshatileyo banokudibanisa i-exclusions yabo yonyaka ukuba banike i-28,000 $ ngamnye ngomntu ngamnye ngonyaka, ngo-2017, kufuneka bafake iifom zabo ezingama-709 xa behamba nale mali.
Akukho nto enjengokubuyiswa kwentlawulo yesipho.
Ukuze uguqule iFomu 709 kunye nemiyalelo yayo, tyelela iifom ze-IRS zewebhu. Kwiinguqu zembali zeFomu 709 kunye nemiyalelo yayo, tyelela umkhiqizo wephepha lewebhu.
QAPHELA: Imithetho yentlawulo ishintsha rhoqo, kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Nceda uqhagamshelane ne-akhawunti okanye ummeli weengcebiso zerhafu zangoku. Ingcaciso equlethwe kule nqaku ayikho ingcebiso yerhafu kwaye ayifaki indawo yeengcebiso zerhafu.