Ukusebenzisa Ukuxhatshazwa Kwentlawulo Yentlawulo Engasetyenziswanga Yomntu oThatywayo
Kutheni ukunyanzeliswa kweTyala lokuXhotywa kweRhafu?
Ukunyamekela kwerhafu yokuhlawula irhafu kuthetha ukuba xa elinye iqabane lifa kwaye lisisebenzisi ngokupheleleyo i-$ 5,000,000 (ngo-2011, okanye i-$ 5,120,000 ngo-2012, i-$ 5,250,000 ngo-2013, i-$ 5,340,000 ngo-2014 kunye ne-$ 5,430,000 ngo-2015) ngoko iqabane eliseleyo lingenza unyulo lokuthabatha ukuxolelwa okungasetshenziswanga kwaye uyongeze kwisixokelelwano somlingane osaphila.
Yiyiphi ingqiqo enkulu, kunene? Kulungile, gcinani engqondweni ukuba imbali "I-AB Trust" inkqubo yenzelwe ukwenza okokukhethwa kukhetho. Ngaphantsi kwesicwangciso se-AB Trust, xa umlingani wokuqala efa, i-estate okanye i-estate iya kuhlulwa ibe ngamathenda amabini ahlukeneyo, elinye lilingana nokuxolelwa kwerhafu ye-federal property (le "B Trust"), kwaye inani elidlula ukuxolelwa (le "yi-A Trust"). (Qaphela ukuba ukuba ixabiso lefa lomntu oshonile aligqithisi ukuxolelwa kwerhafu yendawo, ke kuphela "B Trust" kuphela kuyakufuneka idalwe kwaye ixhaswe ngemali.) Ngokwahlula ifa lomntu oshonile libe yizigaba ezimbini, icebo le-AB Trust livumela B Bathemba ukuba baphumelele kwi-tax-tax ezamahala kwiindlalifa emva kokuba umntu ohlala naye efa.
Kwaye ekubeni iqabane eliseleyo liza kukhutshwa kwerhafu yokuhlawulelwa kwendawo yokuhlala, isicwangciso se-AB Trust siya kuvumela isibini esitshatileyo ukuba sidlule ngokuphindwe kabini ukuxolelwa kwerhafu ye-federal ngaphandle kwentlawulo ye-federal property tax. (Qaphela: Kwamanye amazwe ukuqokelela irhafu yendawo yokuhlala ehlukeneyo, "Ucwangciso lwe-ABC" luyimfuneko kunokwakheka kwe-AB Trust.)
Kodwa ngoku, ngokuqaliswa kokukhutshwa kwentlawulo yerhafu yezindlu, izibini ezitshatileyo azidingeki ukuba zisebenzise u-AB ukucwangcisa ukuzithethelela.
Umzekelo wokuPhatha
Umzekelo, ukuba uBob noSally batshatile kwaye uBob uyafa ngo-2011 kwaye usebenzisa kuphela i-$ 3,000,000 ye-$ 5,000,000 ye-taxeral estate exemption tax exemption, ngoko-ke uSally angakhetha ukhetho lukaBob olungasetshenziswanga imali engu-2,000,000 kunye nokongeza kwi-exemption tax exemption. Ukucinga ukuba uSally akayisebenzisi nayiphi na imbuyekezo yokuhlawulwa kweerhafu kwixesha lokuphila kunye nokwenza ukhetho lokukhetha, ngoko-ke uSally uza kuba nokukhululeka kwe-$ 7,250,000 ngo-2013 (ukungasetyenziswanga kuka-Bob $ 2,000,000 ngaphandle kwe-$ 500,000 exemption = $ 7250,000).
Indlela yokwenza ukhetho olufanelekileyo olufanelekileyo
Ngoko uSally uhamba njani ekwenzeni ukhetho ukusebenzisa i-Bob's taxused tax tax exemption? Ukuze iqabane elishiyekileyo lenze ukhetho lokwenza isicelo sokuxolelwa kwerhafu yomntu ongasetshenziswanga, umlingane osaphila kufuneka afake i- IRS Ifomu 706 , i-United States Estate (kunye ne-Generation-Skipping Transfer). Ifom ye-706 ifanelekile okanye ngaphambi kweenyanga ezi-9 emva komhla wokufa komlingane oshonile; Nangona kunjalo, ukwandiswa kweenyanga ezinyangeni ezintandathu kungacelwa ngokufaka ifom ye- IRS 4768 , isicelo sokwandiswa kwexesha lokuFaka iRiphelo kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Intlawulo, ngomhla okanye phambi komhla wokugqibela weFom 706.
Qaphela: Ngomhla kaFebruwari 17, 2012, i-IRS ikhuphe iSaziso sika-2012-21 , esibonelela ukuba iinqununu ezithile, ukhetho olunokuthi lwenzeke zingakapheli inyanga ezili-15 emva komhla wokufa nangona umlingane osaphila ehluleka ukufakela ifowuni ifom 4768.
Liliphi Ikamva lokuPhathwa kweTyala lokuXhoxiswa kweRhafu?
Nangona iinqunto ze-TRUIRJCA zimiselwe ukuba ziphele ngomhla kaDisemba 31, 2012, amalungiselelo e-ATRA enze ukuba kubekho ukhetho olungunaphakade kubantu abatshatileyo. Kakade, nantoni na eyenziwa yiWashington "isigxina" sigxina kuze kubekho isigqibo esenziwe ukuba kufuneka sitshintshwe.