Imithetho yokuBika izipho ezingaphandle kunye nefa

Ukuba ungummi wase-US okanye umphambukeli ohlala kuyo kwaye ufumana isipho okanye ilifa elisuka kwelinye isakhamuzi sase-US okanye u-alien alien, ngoko-ke isibonelelo sesipho sase-US kunye nemithetho yentlawulo yefa iya kusebenza kwiimeko zakho. Jonga amanqaku alandelayo anokukunika umboniso ophambili wale mithetho:

Ubume bemivuzo ye-US Gift Taxes

Ubume bemivuzo ye-US neRhafu yeeMpahla

Izipho zaphesheya okanye ifa elifunyenwe ngabemi be-US okanye abahlali beeNgingqi

Kodwa kuthekani ukuba ungummi wase-US okanye uhlala ngaphandle kwaye ufumana isipho okanye ilifa kumntu ongeyena ummi wase-US okanye umfokazi ohlala kuyo? Okanye ngesipho okanye ilifa elifunyenwe kwilizwe langaphandle, iqumrhu okanye ubambiswano?

Ngaba ikhona imigaqo ekhethekileyo yokulawula izipho kunye nefa elifunyenwe kumanye amazwe, iziza, iinkampani okanye intsebenziswano?

Uyabheja. Ngezantsi uzakufumana imithetho esebenzayo kunye neemfuno zengxelo malunga nezipho zangaphandle kunye nezicelo ezifunyenwe ngabemi base-US kunye nabahlali abahlala kuzo. Nceda qaphela:

  1. Ingcaciso engezantsi ichaphazela ngezipho kunye neendwendwe ezifunyenwe kubantu abavela kwamanye amazwe, iziza, iinkampani kunye nentsebenziswano. Awujongisi izipho kunye nezicelo ezifunyenwe kwiitrasti zangaphandle, ezingaphezu kweli nqaku.
  1. Ukongezelela, eli nqaku alikhiphi imithetho yesipho kunye nefa lomhlaba welizwe apho umntu ongaphandle okanye umntu owenza isipho okanye ukuhlala ehlala khona. Umntu ongaphandle okanye umbutho kufuneka abonisane neengcali zerhafu kwilizwe labo ukujongana nemithetho yesipho kunye nelifa ekupheleni kwesipho okanye ilifa.

I-IRS Iimfuneko zeNgxelo zeZizwe zangaphandle okanye ifa

Ukuze uqinisekise ukuba isipho sakho sangaphandle okanye i-bequest kufuneka uxelelwe kwi-IRS, zibuze le mibuzo elandelayo:

Qinisekisa ukuba Ingeniso yangaphandle okanye iSipho sangaphandle okanye i-Bequest ifanelana nezikhokelo

Isinyathelo sokuqala ekunqumeni ukuba ufuna ukunika isipho sakho sangaphandle okanye ukukhwela kwi-IRS ukuba unqume ukuba imali okanye ipropati efunyenweyo ingeniso okanye ingafakwa njengesipho. Ingeniso, yebo, iya kuthiwa ingeniso kwingeniso yakho yerhafu yengeniso yakho.

Iimali ezihlawulwayo zokufumana izifundo ezifanelekileyo okanye iibhilidi zonyango egameni lomntu wase-US aziqwalaselwe njengezipho okanye ingeniso (bhekisa kwiziphi izipho ezingaxhomekeke kwiNkokhelo yeSipho? Ngolwazi olungakumbi ngale sihloko). Ukuba imali okanye ipropati efunyenwe kumntu wasemzini okanye kwiziko lingabonakaliswa ngokufanelekileyo njengesipho okanye isithintelo, qhubeka kwi # 2 ufunde ngeemimiselo ze-IRS zokubika.

Ixabiso leNkokeli yangaphandle okanye i-Bequest

Ukuba ngexesha lonyaka:

Kufuneka ufake ifayile ye- IRS ye-3520 , ukubuyiswa kwonyaka ukubika iingxelo kunye neenkolelo zamanye amazwe kunye nokufumana izipho ezithile .

Xa ifom ye-IRS 3520 iyenziwa

Sebenzisa ifom ye-IRS 3520 ukubika izipho zangaphandle okanye iinkolelo ozifunyenweyo ngexesha lonyaka nawuphi na unikwe i-fayile yakho yerhafu yengeniso.

Ngamanye amagama, ifom ye-IRS ye-3520 ibangelwe ngomhla ofana nokubuyela kwakho kwerhafu yonyaka, kuquka nezandiso. Ngokomzekelo, i-$ 120,000 kwizipho zangaphandle kunye nezicelo ezifunyenwe ngo-2014 kufuneka zichazwe kwifomu ye-IRS kwi-IRS ifomu ye-IRS ngomhla okanye phambi ko-Ephreli 15, 2015, ngaphandle kokuba ungaceli ngexesha elifanelekileyo ukuba ufake ifayile yakho yokubuyisela irhafu yengeniso ka-2014.

Izigwebo zeNgxelo ye-IRS Ifom 3520

Unokuba ungaphantsi kwesigwebo esilingana no-5%, kodwa ungadluli kuma-25%, kwisixa sesipho sangaphandle okanye isithintelo kwenyanga nganye apho ukungaphumeleli ukubika kuqhubeka. Unako ukuxhomekeka kwisigwebo xa ufaka i-IRS Ifom 3520 kodwa ayizalwanga okanye ayilunganga.

Apho Unokufumana Iinkcukacha Ezingakumbi NgeFomu ye-IRS 3520

Ukufumana ulwazi oluthe xaxa malunga neFomu ye-IRS ye-3520, bhekisa kula maxwebhu alandelayo athunyelwe kwiwebsite ye-IRS: Izipho ezivela kuMntu wangaphandle; Ifom ye- IRS yangoku- 3520 ; kunye nemiyalelo yangoku yeFS yeFRS 3520 .

QAPHELA: Imimiselo yelizwe kunye neyomthetho iyashintsha rhoqo kwaye ingcaciso engentla ingabonakali 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.