Uninzi lwabantu abanamava amancinci abhekisana noko kwenzeka ntoni emva kokuba othandekayo wabo efa kwaye baqeshwe njengoMmeli / Ummangaleli wokuhlawula indawo. Injongo yesi sikhokelo kukubonelela ngokubanzi kwinqanaba elithandathu elifunekayo ukuze uhlolisise ifa.
01 Isinyathelo soku-1 seMpahla yokuHlaliswa kweeNdlu - Inventory
Ngaphambi kokumiselwa ukuba abe ngummeli / umenzi we-Personal, isinyathelo sokuqala sokuvavanya ifa kukufumana onke amaxwebhu okucwangciswa kwempahla kunye namanye amaphepha abalulekileyo.
Amaphepha okucwangcisa i-estate decentent angabandakanya i- Last Will kunye neTestamente , umngcwabo, ukucinywa, ukungcwaba okanye imiyalelo yezikhumbuzo, kunye / okanye i- Revocable Living Trust . Amaxwebhu okuqala kufuneka agcinwe kwindawo ekhuselekileyo ade anikwe ummeli wezindlu.
Amaphepha abalulekileyo amaphepha aya kubandakanya ulwazi malunga neempahla ze-decedent, ezibandakanya izitatimende zebhanki kunye neentengiso, izatifikethi ze-stock kunye ne-bond, ii-inshorensi zomshuwalense, iiirekhodi zenkampani, izibhengezo zeenqwelo zeenqwelo kunye neempahla; kunye nolwazi malunga namatyala e-decedent, kubandakanya iibhidi zesevisi, iibhidi zamaphepha-mboleko, iimali-mboleko, iimali-mboleko zemali, iimali-mboleko zonyango kunye ne-bill bill. Jonga kwiiNcwadi ezifunekayo emva kokuba umntu efa? uluhlu oluninzi lweempepha ezithile eziza kufuneka zifumaneke. Kule maxwebhu uluhlu lufanele lwenziwe yinto ebekwe ngumnini-mthethweni kunye neentlawulo, ukuba i-asethi ngayinye ibhalwe njani ( ngegama lomntu ogunyazisiweyo, njengomqeshi ngokufanayo , kumagama adibeneyo , okanye kwi-trust), kwaye, kwiimpahla kunye namatyala eneenkcazo, ixabiso le-asethi okanye ityala njengoko kubhalwe kwisitatimende kunye nomhla wesitatimende. Ukongezelela, i-decedent phambi kweminyaka emithathu yentlawulo yengeniso yerhafu kufuneka ibekwe eceleni.
Xa amaxwebhu abaluleke kakhulu ahlelwe ngayo, okulandelayo kukudibana nommeli wezezindlu ukuvula ilifa kunye nenkundla yecala.
02 Isinyathelo 2 seMpahla yokuHlaliswa kweeNdlu - Vula i-Probate Estate
Xa amaxwebhu asemthethweni afanelekileyo kunye namanye amaphepha abalulekileyo ahlanjululwe, isinyathelo esilandelayo ekuphononongeni ifa liza kudibana nommeli wezofa ukuvula ngokusemthethweni i-probate estate kunye nenkundla ye-probate. Jonga kwiNqanaba leNyathelo ngeNyathelo lokuvula iZakhiwo zeProbate ukuze ufumane inkcazo ecacileyo malunga nendlela yokuvula i-estate estate.
Xa ummeli wezindlu sele ethola ulwazi olwaneleyo lokuqulunqa amaxwebhu eenkundla ezifunekayo ukuvula i-estate estate probation, umntu obizwa ngokuba ngummeli woMntu / uMenzi weNkcazo kwiNkuthazo yokugqibela kunye nabaxhamli ababizwa ngokuba yiNtando, okanye ukuba akukho Intando yokugqibela, emva koko izindlalifa ezisezantsi zomthetho , kuya kufuneka ukuba zihlaziywe kwaye zisayine amaxwebhu afunekayo ukuze avule i-estate estate probation. Nangona la maxwebhu aya kutshintsha ukusuka kummandla ukuya kwilizwe, okanye nakwiinkomfa ukuya kwinqanaba eliphantsi kwimeko efanayo, ziya kubandakanya oku kulandelayo:
- Isibongo soLawulo lweNkqubo
- Indlela kunye nokwamkela uMmeli / Ummangaleli
- Ukutyunjwa koMmeli weGosa
- I-Joinders, Waivers, kunye neMvume
- Isibongozo kwi-Waive Bond
- I-Order Admitting iya kuPhuhlisa
- Umyalelo wokuqoka Ummeli / Ummangaleli
- I-Order Waiving Bond
- IiNcwadi zoLawulo / iiNcwadi zeTestamente
Emva kokuba i-estate probation ivuliwe kunye nenkundla ye-probate, isinyathelo esilandelayo kukuba kusekwe umhla wokufa kwexabiso kuzo zonke i-assets of decedent.
03 Isinyathelo sesi-3 seMpahla yokuHlaliswa kweeNdlu - Ixabiso leeMpahla eziMiselweyo
Wonke amaziko eemali apho i-asethi ye-decedent ifumaneka kufuneka idibene nayo ukufumana umhla wokufa kwexabiso. Kwizinto ezibandakanya ukuthengwa kwezindlu, iimpembelelo zomntu siqu kubandakanya ubucwebe, ubugcisa, kunye neziqokelelwane, kunye namashishini abanjelwe ngokusondeleyo, kuya kufuneka ukuba ahlolwe ngumhloli wechule.
Nangona inkundla yeengxaki iya kufuna kuphela umhla wokufa kweempahla zeempahla ze-probedent eziza kubalwa kwi-inventory ye-estate, ukuba i-estate decedent ihlawuliswa kwiinjongo zentlawulo yezolawulo kunye / okanye zorhulumente, ke umhla wokufa kwexabiso kuya kufuneka esetyenziselwe iimpahla ezingekho phantsi kweengxaki ezibandakanyiweyo ezibandakanya abo abaqeshiweyo abaqeshiweyo okanye abaqeshi abadibeneyo abanelungelo lokusinda , abahlawulwa ngokufa nokudluliselwa kwiingxelo zokufa , i-inshorensi yomshuwalense, ii-akhawunti zokuthatha umhlala-phantsi kubandakanywa ii-IRAs kunye ne-401 (k), kunye ne-annuities. Khangela kwiiNdawo ezingezoNgeniso zeMpahla kwaye zifakiwe kwi-Your Estate? ukuchonga ukuba yintoni na, ukuba kukho na, i-assets non-probate impahla.
Xa usuku lokufa kwexabiso lugqityiwe kwiimpahla ze-decedent, isinyathelo esilandelayo kukuhlawula iindleko zokugqibela zeendleko kunye neendleko eziqhubekayo zokulawula ifa.
04 Isinyathelo 4 seMpahla yokuHlaliswa kweeNdlu - Bhatala iiBhilile zokugqibela kunye nezindleko zendawo
Umsebenzi woMmeli woBuntu ukufumanisa ukuba zeziphi iibhidi ezifunekayo ngexesha lokufa, zichonga ukuba ngaba iibill zivumelekile, kwaye ke zihlawule iibhili. Ummeli woBuntu uza kuba noxanduva lokuhlawula iindleko eziqhubekayo zokulawula ifa, kubandakanywa iintlawulo zomthetho, iimali zokubambisa imali, iinkonzo zenkonzo, iintlawulo ze-inshorensi kunye neentlawulo zemboleko.
Emva kokuba uMmeli / umPhathi weNkcitho ahlawule iindleko zokugqibela zeendleko zezindlu kunye neendleko zezindlu eziphantsi kolawulo, isinyathelo esilandelayo kukuhlawula nayiphi na irhafu yentlawulo kunye neerhafu zokufa ezingenzeka.
05 Isinyathelo 5 seMpahla yokuHlaliswa kweeNdlu - Intlawulo yeeTeksi
Emva kokuba uMmeli / Ummangalelwa weeMboleko uye wahlawula iindleko zokugqibela kwaye unezindleko zezindlu eziphantsi kolawulo, isinyathelo esilandelayo ekuhloliseni ifa lihlawula nayiphi na irhafu yentlawulo kunye neerhafu zokufa ezingenzeka .
Ummeli / Ummangaleli woBuntu uza kufuneka alungiselele kwaye afake iifom zokugqibela zerhafu kunye / okanye irhafu yengeniso yombuso kwaye hlawule nayiphi irhafu enokuthi ihlawulwe ngexesha elifanelekileyo. Ukubuya kweerhafu yokugqibela yerhafu (ifom ye-IRS ye-1040) iya kuba ngo-Ephreli 15 wonyaka emva komnyaka wokufa.
Ngaphandle kokufakela ukubuyiswa kweerhafu yokugqibela yerhafu, ukuba ifa lifumana inzuzo ngexesha lolawulo, ngoko uMmeli / umPhathi woBuntu uza kufuneka alungiselele kwaye afake yonke imbuyekezo yentlawulo yengeniso ye-tax office ( IRS Ifomu 1041 ) kunye nayo nayiphi na into efunekayo ingxelo yentlawulo yengeniso yomhlaba.
Ukuba i-estate decedent ihlawuliswa kwiinjongo zentlawulo ye-federal kunye / okanye karhulumente , ngoko uMmeli / umPhathi woBuntu uza kuba noxanduva lokulungiselela nokufakela i-return tax tax return (i-IRS Ifomu 706) kunye / okanye irhafu yelizwe kunye / okanye ilifa ukubuya, kunye nokuhlawula irhafu yerhafu.
Qaphela ukuba ezinye iziza zingafunwa ukufakela ukubuyiswa kweerhafu zomhlaba ngaphandle kokuba kungekho yerhafu yokuhlala. Bhekisela kuNini i-Return Estate Tax Return efunekayo ukuba ifakwe? ukuchonga ukuba ngaba ifom ye-706 iya kucelwa ukuba ifakwe kwi-estate decedent.
Bhekisela kwiiNdidi zeeTekethi ezifanelekileyo emva kokuba umntu efile? isibonelelo kwiintlobo ezahlukeneyo zerhafu ezinokuhlawulwa kunye neerhafu zentlawulo eziya kufuneka zifakwe.
Emva kokuba yonke irhafu yengeniso kunye nemiba yerhafu yendawo yokuhlala isisombululiwe, isinyathelo sokugqibela sokulungisa ifa liza kwenza ukwabiwa kwezinto ezishiywe kubaxhamli bezindlu.
06 Isinyathelo 6 seMpahla yokuHlaliswa kweeMpahla -Sasaza uze uqede
Ngaphambi kokwenza nayiphi na isabelo kubaxhamli bezindlu, uMmeli woMntu / uMenzi weNkundla kufuneka aqiniseke ukuba zonke iindleko zokulawula ifa kunye neerhafu zonke zihlawulwe, okanye ezo zinto zaneleyo zibekelwe bucala ukuhlawula iindleko kunye neerhafu zokugqibela. Ngaphandle koko, ukuba uMmeli / Ummangali ozikhethela ukuba enze ukunikezelwa kwabaxhamli beempahla kodwa iindleko zivela kamva, ngoko uMmeli / Ummangalelwa woBuntu uza kufuneka ahlawule le ndleko kwi-pocket yakhe.
Ukuba ukulawulwa kwempahla kulindeleke ukuba kuthathe ngaphezu konyaka, ummeli / ummangali woMntu kufuneka asebenze ngokusondeleyo kunye negqwetha lomnini-mali kunye nomgcini-zimali ukuba acwangcise ukubeka eceleni izinto ezaneleyo zokuhlawula iindleko eziqhubekayo kunye nokwenza ukwabiwa kwabaxhamli bezindlu amanqanaba amaninzi.