Indlela yokubala i-Your Tax Tax Act ngo-2014

I-Gross Estate eyancitshiswa yiMali kunye neendleko ezilingana neNetown Taxable Estate

Ukuba ukufa kwakho kwenzeka ngexesha lonyaka xa i-taxeral tax estate iyasebenza, ngoko ukuba i-estate yakho iya kuba noxanduva lokuhlawula irhafu ye-federal iya kuxhomekeka kwixabiso lempahla yakho eyimpahla, isixa semali enetyala ngexesha lokufa kwakho, iindleko ezipheleleyo eziza kubakho ngexesha lokulungisa ifa lakho, kwaye nayiphina imali ekubanjelwe ukuba ifa lakho lingathatha. Njengoko ngoku kumile, nantsi indlela yokufumana uqikelelo lwemfanelo yakho yentlawulo yeentlawulo xa ufa ngo-2014.

Ukuze uphononongo lwemithetho yerhafu ye-frederal estate kunye neesatikhe ezibonisa umlinganiselo we-taxeral exemption tax exemption and tax rates rates ukususela ngo-1916 ukuya ku-2014, funda oku kulandelayo:

• Ubume bemiGaqo yeRhafu yeTrasti yeNdawo yangoku
• Isatifiketi sokuThutshwa kweRhafu yeTrans Estate, 1916 - 1997
• Isatifiketi sokuThumela kweRhafu yeTrans Estate, 1997 - 2014

QAPHELA: Le ngcaciso inikwe ifomathi elula ukwenzela ukuba ubale ukuba kuqikeleleka koxanduva lokuhlawula irhafu. Akufanele kuxhomekeke kwiingcebiso zomthetho okanye zerhafu. Ukuze uthole iingcebiso zomthetho, qhagamshelana nommeli. Iingcebiso zerhafu, qhagamshelana nommeli weerhafu okanye umgcini-akhawunti.

Misela iNani leMpahla yakho

Ixabiso lexabiso lakho elibi liye lisetyenziswe njengendawo yokuqala yokumisela ukuhlawulwa kweerhafu. Funda indlela yokubala uqikelelo lwexabiso lempahla yakho ephezulu ngokufunda oku kulandelayo:

• Yiyiphi ixabiso leMpahla eSebenziselwa ukuThengisa iRhafu yeTela?

• Indlela yokubala ixabiso leGross Estate yakho

Ukusuka kwi-estate yakho elandelayo iyakuthatyathwa ukuba ikunike ixabiso lempahla yakho yempahla ngenjongo yentlawulo yerhafu:

1. Iingxowa kunye neendleko, kubandakanywa nemali-mboleko , imigangatho yemboleko, iimali-mboleko zemali, ityala lekhadi lesikweletu , iindleko zomngcwabo kunye neendleko zonyango; kunye neendleko zokulawula ukulungisa indawo yakho okanye i- Revocable Living Trust , kubandakanywa negqwetha, ukubalwa kwemali kunye nokuhlawula iifizi, iimali zokugcinwa kunye nokuthunyelwa kwemali, iintlawulo zemali kunye nemirhumo yenkundla; (I-Tip: Ukufumana uqikelelo olunzima lweendleko zolawulo, phinda uphinde ufumane ifa lakho elingu-5%);

1. Ukutshintshwa kwezibonelelo, kubandakanya izipho ngqo kunye nepropati, ukubeka eceleni kwi-Remainder Trust okanye i- Charitable Lead Lead Trust ; kwaye
2. Ukutshintshela kumlingane ongummi wase-US, kubandakanywa ukutshintshwa ngokukhawuleza ngokulungelo lokusinda kunye nokutshintshwa kwintembeko efanelekileyo yokuncitshiswa komtshato , njenge "A Trust" esungulwe xa usebenzisa u- AB Trust planning .

Qinisekisa i-Your Federal Estate Tax Tax in 2014

Ukususela kwimpahla yakho yomnatha kuyakhutshwa i- exemption tax tax exemption yakho ukuze ifike kwi-estate taxable yakho.

Qaphela ukuba ukuba wenze izipho ezihlawulwayo ngexesha lokuphila kwakho, ngoko ukuxolelwa kwakho kwentlawulo ekhoyo kuya kulingana nomlinganiselo phakathi kokukhululwa okupheleleyo kunye nexabiso leziphiwo zobomi ezenziwe.

Ezinye Iimpawu Ukusebenzisa ukukhutshwa kweRhafu yeeMali ezi-5.34 zeeMillion kunye ne-40% yeMali yentlawulo yeZindlu

Nazi ezinye izibonelo ezisetyenziselwa ukuxolelwa kwerhafu yendawo yokuhlala kunye nereyithi ekufuneka kukuncede ukuba uqonde indlela i- bill tax tax bill ibalwa ngayo:

1. Ukufa ngo-2014, akukho zipho zokuphila, i-estate taxable - Ukuba usweleka ngo-2014 kunye ne-estate yakho eyi-$ 6,000,000 kunye namatyala akho avumelekileyo, iindleko kunye nokuncitshiswa ziyi-200,000 zamawaka, ngoko-ke imali yakho i-$ 5,800,000. Emva koko ususe kwi-property yakho yemvume yakho yokuhlawula irhafu ekhoyo ukuze ufike kwifa lakho elithengiswayo. Ukuba awuzange wenze nayiphi na izipho ezihlawulwayo ngexesha lokuphila kwakho, ngoko kulo mzekelo wakho umhlaba ohlawuliswayo uza kulingana no-460,000 weedola:

   Imali eyi-5,800,000 yempahla - i-$ 5,340,000 yokuhlawula irhafu yerhafu = i-$ 460,000 yexabiso elithengiswayo

   I-estate taxable yakho iya kwandiswa ngu-40% ukufika kwisibophelelo sakho sentlawulo ye-federal property tax, esikulo mzekelo ulingana ne-184,000 ye-$ 184,000:

   Iimali ezi-460,000 zeerhafu ezihlawulwayo x 40% yexabiso = $ 184,000 ityala lemeko

1. Ukufa ngo-2014, akukho ziphiwo eziphilileyo, indawo engabonakaliyo - Sebenzisa izinto ezifanayo ngasentla, ngaphandle kokuba umnini-mali wakho uxabiswe kwi-5,340,000. Kule meko, ekubeni umnini-mali wakho ulingana nentlawulo yokuhlawula irhafu ye-2014, i-estate taxable yakho iya kuba yi-$ 0 kwaye ke umthwalo wakho werhafu uza kuba yi-$ 0:

   I-5,340,000 yexabiso lemali - i-$ 5,340,000 yokuhlawula irhafu yerhafu = =

2. Ukufa ngo-2014, i-$ 3,000,000 kwizipho zobomi - Sebenzisa iinjongo ezifanayo ngaphezu kwe-# 1, ngaphandle kokuba ukufa kwakho kwenzeka ngo-2014 kwaye wenze i $ 3,000,000 yezipho ezihlawulwayo ngexesha lokuphila kwakho. Oku kuthetha ukuba i-$ 3,000,000 kwizipho zempilo ezihlawulwayo ziya kukhishwa kwi-tax exemption tax estate yakho, ukushiye i-$ 2,340,000 yokuhlawula irhafu yendawo:

   Ukukhishwa kwe-$ 5,340,000-$ 3,000,000 izipho zokuphila = $ 2,340,000 ukuxolelwa

   Ngaloo ndlela, ityala lakho leerhafu liza kuba yi-1,384,000 yeerhafu:

   Imali eyi-5,800,000 yexabiso - i-$ 2,340,000 efunyenweyo i-exemption = $ 3,460,000

   Iimali ezi-3,460,000 zeerhafu ezihlawulwayo x 40% yexabiso = $ 1,384,000 ityala lokuxhamla