Iimali ezingayithinta njani ifa lakho
Umbuzo oqhelekileyo ovela xa ndithetha nomzuzi wefa okanye ithemba ukuba ingaba umxhamli uya kufuneka akhokhe nayiphi irhafu ngelifa labo.
Ngaphambi kokuba lo mbuzo ungaphendulwa, umxhamli kufuneka aqonde ukuba igama elithi "irhafu" libandakanya iintlobo ezintathu zeerhafu: irhafu yefa, iirhafu zezindlu , kunye neerhafu zerhafu .
Ukuba ingaba ilifa lakho liya kuba phantsi kweerhafu zerhafu, irhafu yeerhafu kunye / okanye irhafu yengeniso iya kuxhomekeka kwizinto ezininzi, ngoko ke masijongane nale ntlobo nganye yentela.
Ifa loMbuso
Iindaba ezilungileyo zabaninzi abaxhamliweyo kukuba abayi kuze babe nexhala ngeentlawulo zefa ngoba kuba sixhenxe kuphela ababaqoqelayo - i- Iowa , eKentucky , eMaldin , nase- Nebraska , eNew Jersey nasePennsylvania . Kwakhona, kuzo zonke ezi zinto ipropati edlulisela kumlingane ohlalayo ikhululekile kwiirhafu zerhafu, kwaye kuphela i-Nebraska ne-Pennsylvania iqokelela irhafu yefa kwiipropati ezidluliselwa kubantwana nakwizizukulwana.
Ngoko ke, ukuba i- decedent uzuze kwi-Iowa, iKentucky, Maryland, Nebraska, eNew Jersey okanye iPennsylvania okanye i-ownership kuyo nayiphi na yalezi zizwe, ngoko awuyi kuhlawulwa nayiphi na irhafu yefa.
Kuyinyani nokuba wena, umntu ofumana ilifa, uhlala kwenye yezi ntandathu.
Kwaye, nokuba ngaba i-decedent ihlala kwelinye lala mazwe okanye i-ownership ye-real estate enye okanye ngaphezulu kwayo, unako okanye ungenakho ukuhlawulwa kweerhafu kwifa ngoxhomekeke kulwalamano lwakho kunye nomntu ongekho. Kwakhona, ngokuqhelekileyo irhafu yefa iya kufuneka ihlawulwe ngaphambi kokuba ufumane i-check yefa yakho, ngoko imali ohlawulwayo iya kuncitshiswa yerhafu efunekayo.
Isicatshulwa sam Isitatimende soThutho sinika ingxelo efutshane malunga nemithetho yentlawulo yefa ezintle ezintandathu ezibaqokelelayo, ngelixa iinqhagamshelo ezibonelelwe ngasentla zihambelana negama ngalinye negama linika ulwazi olunzulu malunga nemithetho yerhafu yelizwe ngalinye.
Iintlawulo ze-State Estate kunye neTrans Estate Estate Taxes
Iindaba ezilungileyo kukuba iinjongo zentlawulo ye- feral estate exemption tax 2014 yayingama-5,340,000 kwaye i-2015 exemption tax exemption is $ 5.430,000. Ngaloo ndlela, ukuba i-estate decentent yefa ezuze kuyo ixabiswa ngaphantsi komlinganiselo wokuxolelwa osebenzayo kunyaka wokufa, ke awuyi kuba neyiphi na irhafu yentlawulo yomhlaba .
Ngokubhekiselele kwiirhafu zomhlaba, okwangoku, ziza ziqokelele ezimbalwa izikhundla zee-jurisdiction - Connecticut , iDelaware , District of Columbia , eHawaii , e-Illinois , eMaine , eMarney , eMassachusetts , eMinnesota , eNew Jersey , eNew York , e- Oregon , e- Rhode Island , eTennessee , Vermont , naseWashington . Ngoko ke, njengentlawulo yelifa lelizwe, ukuba i-decedent uzuze kwiindawo ezingenakuhlala kuzo naziphi na ezi zizwe okanye i-ownership kuyo nayiphi na yalezi zizwe, ngoko awuyi kuhlawulwa nayiphi na irhafu yehlabathi nangona wena, loo mntu ukufumana ilifa , phila kwelinye lala mazwe .
Ngakolunye uhlangothi, ukuba i-decedent ihlala kwelinye lala mazwe okanye i-estate ownership kwelinye okanye ngaphezulu kwala mazwe, ngoko ixabiso lefa kufuneka lidlulele ukuxolelwa kwerhafu yelizwe phambi kokuba nayiphi irhafu yelizwe ihlawulwe.
Njengamanje, ukuxolelwa kweerhafu yelizwe kuluhlu oluphantsi kwama-675,000 e-New Jersey ukuya kuma-5,430,000 aphezulu kwiDelaware naseHawaii. Kodwa nangona ifa liza kuhlawulwa irhafu yerhafu, ngokuqhelekileyo ezi ntlawulo ziya kufuneka zihlawulwe ngaphambi kokuba ufumane i-check yefa, ngoko ke imali ohlawulwayo iya kuncitshiswa yerhafu efunekayo.
I-Trash ye- State Estate Tax kunye neTranscription Exittion dwelisa ukuxolelwa kweerhafu zomhlaba ezikhoyo kwiimimandla eziziqokeleyo, ngelixa iinqhagamshelo ezibonelelwe ngasentla zihambelana negama ngalinye linikezela ngolwazi olunzulu malunga nemithetho yerhafu yendawo yelizwe ngalinye. Kwakhona, Isatifiketi soThutho soRhumo lukaRhulumente ka-2015 sihlomela ukuxolelwa kunye neerhafu zokufa eziphezulu.
Imirhumo yeNgeniso yeNkcazo kunye neRhafu yeNgeniso yeMali
Ngokuqhelekileyo, ilifa kwaye lingenakucingwa njengenzuzo, ngoko awuyi kuba nelifa lakho kwilizwe lakho okanye ukubuyiswa kweerhafu yengeniso .
Nangona kunjalo, ipropati oyilayo ingayifaka imiphumo yerhafu yengeniso. Ngokomzekelo, ukuba uzuze i- IRA yendabuko okanye i-401 (k), kuya kufuneka uquke yonke imida oyithathayo kwi-IRA okanye i-401 (k) kwingeniso yakho yesiqhelo, kwaye mhlawumbi umvuzo wakho karhulumente, ngexesha lonyaka ukuba uthatha isabelo.
Ngaphandle kweeakhawunti zokuthatha umhlalaphantsi , ukuba uzuze ifa le-estate okanye nayiphi i-stocks ezigcinwe ngaphandle kwe-IRA okanye i-401 (k), ngoko unyaka xa uthengisa i-real estate okanye isitoreji unako ukufumana i-tax benefit revenue based on the difference between xabiso elizuze ilifa lepropati (elifumana " isisiseko esiphezulu" njengosuku lokufa) ngokumalunga nentengo yokuthengisa oyifumanayo. Umzekelo, ukuba uzuze indlu exabisekileyo kwii-100,000 zama-dollar ngosuku lokufa, kodwa ujika uze uthengise indlu i-$ 150,000 kwiminyaka embalwa kamva, ngoko uya kuhlawulisa i-tax revenue tax to $ 50,000.
Isaziso Ngezipho kunye Nelifa Ezifunyenwe Kwabezinye
Ukuba ungummi wase-US okanye umphambukeli ohlala kuzo kwaye ufumana isipho okanye ilifa elivela kumntu wolunye amazwe, kufuneka uqaphele ukuba kukho iimfuno zokunika ingxelo ezimele zilandelwe kwiinjongo zerhafu zentlawulo malunga nesipho sangaphandle okanye ilifa: Ngaba Unayo Ukubika Izipho okanye Ifa Elalifunyenwe Kwabezizwe ukuya kwi-IRS?
Inqaku eliphantsi kweNtela kwifa lakho
Kukho ezininzi iingcamango ezingalunganga malunga neerhafu kunye nefa. Ukuba awuqinisekanga ukuba uya kufuneka uhlawule irhafu kwifa lakho elizuze ilifa, qhagamshelana nommeli we-estate planning okanye umgcini-mgcini-mali ngaphambi kokuba ubuyisele irhafu yakho.