Ukuguqulwa kweRhafu ngaphezu kokuphindwe kabini ukuxolelwa kweerhafu kwi-2018
Kungenxa yokuba urhulumente wesigqeba unikeza ukukhululwa okuvumela iziza phantsi kwexabiso elithile ukudlulisela impahla kwiindlalifa ezingenasistim, kwaye ukuxolelwa kunene kakhulu. Uye wanda ngokukhawuleza ukususela ngo-1997 ngelixa izinga lokuhlawula irhafu liye lahla kakhulu.
Indlela Ukuxolelwa Kwemisebenzi
Ixabiso elipheleleyo lempahla yakho kufuneka lidlulele umrhumo wokukhululwa komnyaka wokufa kwakho ngaphambi kokuba irhafu yexabiso ihlawulwe. Nangona kunjalo, ixabiso kuphela phezu kokuxolelwa lihlawulwa.
Ukukhululwa kwe-2018 yi-$ 11.18 yezigidi ukwenzela ukuba ufe kunye nefa elixabisa i-$ 11,180,020, i-20 kuphela kuphela ihlawulwe irhafu. Izigidi ezili-11.18 zezigidi zikhutshwa, ngoko ke ukuba urhulumente wakho ufanele u-$ 11 wezigidi okanye nantoni na ngaphantsi, akuyi kuba phantsi kwentela ye-federal tax.
Ukuxolelwa "I-Portable"
Urhulumente uyakuvumela ukuba udlulisele nayiphi na indawo engasetshenzisiweyo yokuxolelwa kwakho kwiqabane lakho ukuba utshatile. Oku kubizwa ngokuba "ukuphatheka". Ukuba ifa lakho libiza i-$ 6 yezigidi, uza kuba ne-$ 5.18 yezigidi zokuxolelwa kwakho kwaye usenokukunika eli lakho iqabane lakho.
Ngokuqinisekileyo, uzuze ilifa xa kungenjalo yonke loo mali yezigidi eziyi-6 kwipropati evela kuwe ngoko oku kumvumela ukuba adlulise loo propati kwiindlalifa zakhe-ntlawulo.
Ilungelo lakhe linelungelo lokuxolelwa konyaka oza kufa kwaye unako ukongeza ukukhululwa kwakho okungasetshenziswanga.
Ifa lakho kufuneka lifake ibuyiselo yerhafu yokuhlala ukuze i-Internal Revenue Service ikwazi ukuba uyayithumela, nangona kungekho ntlawulo efunekayo.
Utshintsho olutsha kwiMithetho yeRhafu yeTrans Estate
Imirhumo yentlawulo ngo-2010 ukuya ku-2012 yayisekelwe kwiRhafu yoNcedo, iNkonzo ye-Intsholongwane yokungabikho kwemvume kunye noMthetho wokuDalwa kweYobhi esayinwe ngumthetho nguMongameli Obama ngomhla kaDisemba 17, 2010.
Lo mthetho wawulungile iminyaka emibili. Kwakudingeka "ukushona kwelanga" okanye kuphele ngomhla kaDisemba 31, 2012 ukwenzela ukuba umrhumo werhafu we- federal kunye nomyinge wawuza kufumaneka kumanani asebenzayo ngo-2001 no-2002 ngoJanuwari 1, 2013.
Oku akuzange kwenzeke. I-Congress yadlulisela uMthetho we-Relief Relief Merika (i-ATRA) ngoJanuwari 1 kunye noMongameli Obama wasayinisela ngomthetho ngoJanuwari 2, 2013. I-ATRA yayijoliswe ukwenza utshintsho olusigxina kwimithetho elawula irhafu ye-federal tax, iirhafu zesipho , kunye neerhafu zokudlulisa izizukulwana. .
Emva koko kwafika uMongameli uTrump noMthetho wokuThuthwa kweRhafu kunye neMisebenzi ngoDisemba 2017. Ukongezelela kwezinye iinguqu zokutshintsha umthetho werhafu, i-TCJA yandise ukuxolelwa kweerhafu ngokutsha kakhulu. Kwakuyi-$ 5.49 yezigidi kuphela ngo-2017. I-TCJA ingaphezu kwephindwe kabini, iyenyuka ibe yi-11.18 yezigidi.
Iimbali zeMbali kunye neeHlabathi zeRhafu zikaRhulumente zeMpahla kunye neRhafu
Nantsi indlela irhafu yerhafu ephukile ngayo iminyaka:
| Unyaka | Ukuxolelwa kweRhafu yezindlu | Ireyithi yeRhafu yokuThengisa |
| 1997 | $ 600,000 | 55% |
| 1998 | $ 625,000 | 55% |
| 1999 | $ 650,000 | 55% |
| 2000 | $ 675,000 | 55% |
| 2001 | $ 675,000 | 55% |
| 2002 | $ 1,000,000 | 50% |
| 2003 | $ 1,000,000 | 49% |
| 2004 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% |
| 2010 | $ 5,000,000 okanye $ 0 | 35% okanye 0% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
| 2016 | $ 5,450,000 | 40% |
| 2017 | $ 5,490,000 | 40% |
Iindlalifa zeentlanzi ezafa ngo-2010 zazikhethwa. Bangasebenzisa ukuxolelwa kwempahla eyi-$ 5 yezigidi kwi-35 yepesenti yentlawulo yexabiso lomhlaba, okanye banokukhetha ukusebenzisa i-$ 0 yokuhlawulelwa kwentlawulo yerhafu kwizinga elingu-0 yentlawulo yeerhafu, ukudibanisa nokusetyenziswa kwemithetho ye-carryover.
Ukuxolelwa kwezigidi eziyi-11.18 ze-2018 kuya kuhlala kusekhona kwaye kunokunyuka kancinci kunyaka ngamnye ngenxa yokuba ihlaziywa rhoqo kwixabiso lentengo. Kodwa uMthetho woNgeniso lweRhafu noMsebenzi awukho ngonaphakade. Kucetywe ukuba kuphelelwe emva kwe-2025 ngoko kunokwenzeka ukuba umlinganiselo wokuxolelwa uza kugqiba kumazinga akudala ngelo xesha.
Intlawulo yentlawulo ye-2018 ihlala kuma-40 ekhulwini.