Ezi ntlawulo zerhafu kunye neentetho ziye zafumana utshintsho oluninzi kwiminyaka
UMthetho woPhuhliso loQoqosho kunye noMthetho woNgeniso loNcedo lokuThuthukiswa kweRhafu
UMthetho woPhuhliso loQoqosho kunye noMthetho woNgeniso loNxibelelwano lweRhafu (EGTRRA) wasayinwa kumthetho ngoJuni 2001.
Ukongezwa kwerhafu ephezulu yerhafu yokufumana ingeniso, ngokugqithiseleyo kukhishwa irhafu yentlawulo ye-federal de ibe yanyamalala ngomnyaka owodwa ngo-2010.
Yatshintshiswe yimithetho ye -carryover siseko ngexesha eli xesha. Isiseko sexabiso lepropati elizuze ilifa lingaphakanyiswa yi-$ 1.3 yezigidi ngaphantsi kwezi mithetho emitsha, ngokuchasene nesinyathelo esingenamkhawulo phantsi kwemithetho yerhafu yangaphambili. Ukongezelela, ukuba ipropati izuze ifa lomntu ohlala naye okanye ngqo kwi- trust (QTIP) , ipropati ingafumana i-$ 3 yezigidi ezongezelelweyo.
I-EGTRRA yayilungiselelwe ukuba "ilanga" okanye iphelelwe yisikhathi ngomhla kaDisemba 31, 2010, oko kwakuthetha ukuba irhafu yendawo yokuhlala iya kubuya ngo-2011 ngokusekelwe kwimithetho eyayisendaweni ebuyela kuyo yonke indlela eya ku-2001. yoNcedo lweRhafu, iNtsholongwane yeNgqesho engenakugunyaziswa, kunye noMthetho wokuDalwa kweYobhi (TRUIRJCA) endaweni yoko.
Ukuncedwa kweRhafu, iNtsholongwane yeNgqesho engenakugunyazwa kunye noMthetho wokuLungiswa kweYobhi
I-TRUIRJCA isayinwe kumthetho ngeyure leshumi elinanye ngomhla kaDisemba 17, 2010, kwaye isetyenziswe ngokukhawuleza kwimimandla yeentlawulo ezifa phakathi kukaJanuwari 1, 2010 kodwa ngaphambi koDisemba 31, 2010.
Lo myalelo wanika izindlalifa zeempawu ezifa ngexesha elikhethiweyo.
Basenokusebenzisa imigaqo-siseko ye-carryover okanye basenokufaka isicelo semithetho yerhafu yerhafu eyenza ihlawulwe irhafu yexabiso kunye neentlawulo zerhafu kwizigidi ezi-5.
Imithetho emitsha yanciphisa iirhafu zerhafu ezichaphazelekayo ukuya kuma-35 ekhulwini kwaye zatshatyalaliswa ngokupheleleyo irhafu ye-GST. I-TRUIRJCA inika kwakhona ukuba nganye yokukhululwa yayiza kubhalwa kwi-inflation ukususela ngo-2012, eyabakhuphula kwii-5.12 yezigidi ngelo xesha.
Iindlalifa zonyaka wezi-2010 eziye zafuna ukungena kwimigaqo ye-carryover siseko kunye nemithetho yerhafu yendawo yokuhlala kufuneka ifake ifomu entsha ye-IRS, ifomu 8939, Ulwabiwo loNyuka kwiZiseko zePropati ezifunyenwe kwiSigwebo .
I-TRUIRJCA kwakhona yazisa ingcamango yerhafu entsha: ukuphatheka kweerhafu yezindlu kunye nokuxolelwa kweerhafu phakathi kwezibhatala. Umlingane osasalayo womntu oswelekileyo owafa ngo-2011 okanye ngo-2012 angafaka nayiphi na into yokukhululwa engasetyenziswanga ngumlingane wakhe oshonile ukuba axolelwe. Oku kufuneke ukuba kufakwe i-return tax tax estate, i- IRS ifom ye-706 , i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu, ngoko ke unokwenza ukhetho lokuphatheka.
UMthetho weRhafu woMninimzi waseMerika
I-TRUIRJCA bekufuneka isebenze iminyaka emibili kuphela, oko kwakuthetha ukuba ukuxolelwa kwerhafu ye-federal kunye nezinga lokuhlawula irhafu liya kufezeka kwimithetho eyaqala ukusebenza ngo-2001 ngoJanuwari 1, 2013.
Kodwa iNkcazo yadlulisela uMthetho we- Amount Relief Act (i-ATRA) ngoJanuwari 1, 2013 kunye noMongameli Obama wasayina lo myalelo ngoJanuwari 2 waloo nyaka.
I-ATRA yenza utshintsho kwimithetho elawula irhafu yeerhafu, irhafu yesipho, kunye neentlawulo ze-GST phantsi kwe-TRUIRJCA esisigxina ngenye indlela: Iirhafu zerhafu ezichaphazelekayo nganye kwerhafu yokutshintshwa kwenyuka ukusuka kuma-35 ukuya kuma-40 ekhulwini.
UMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi
UMongameli uDonald Trump wasayina uMthetho weCandelo loNgeniso lweMali kunye noMsebenzi eMthethweni ngomhla wama-22 kuDisemba, 2017. Ukongezelela kwezinye iinguqu zokutshintsha komthetho, i-TCJA yandise ukukhululwa kweerhafu ye-federal kwi-$ 10 yezigidi, kwaye ukongezwa kwakhona kwikhoksi yokunyuka kwamaxabiso. Oku kuthetha ukuba inokuthi ihambe iphakamileyo njenge-11.2 yezigidi ngexesha le-TCJA iphela ngo-2025. Isibini esitshatileyo singakhusela kabini le mali ukusuka kwerhafu.
IRhafu yoThutho
Ngaphandle kwerhafu yokutshintshwa kwintlanganisela, iindawo ezimbalwa zase-US nazo ziqokelela irhafu yokufa kwinqanaba likarhulumente. Kwamanye amazwe, irhafu isekelwe kwixabiso elipheleleyo lefa, kwaye oku kuthethwa njengerhafu yezindlu. Kwamanye amazwe, irhafu isekelwe kubani abazuze ilifa, kwaye oku kubizwa njengerhafu yefa .
Iimbali zeMbali kunye neNkundla yokuThuthwa kweRhafu yeSithili kunye neRhafu ngo-2015
| Unyaka | Ukuxolelwa kweRhafu yezindlu | Ireyithi yentlawulo yezindlu | Ukuxolelwa kweRhafu yeSipho | Ixabiso lesibonelelo soMrhumo | Ukukhutshwa konyaka | GST Exemption | I-GST Rate |
| 1987-1997 | $ 600,000 | 55% | $ 600,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1998 | $ 625,000 | 55% | $ 625,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1999 | $ 650,000 | 55% | $ 650,000 | 55% | $ 10,000 | $ 1,010,000 | 55% |
| 2000 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,030,000 | 55% |
| 2001 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,060,000 | 55% |
| 2002 | $ 1,000,000 | 50% | $ 1,000,000 | 50% | $ 11,000 | $ 1,100,000 | 50% |
| 2003 | $ 1,000,000 | 49% | $ 1,000,000 | 49% | $ 11,000 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% | $ 1,000,000 | 48% | $ 11,000 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% | $ 1,000,000 | 47% | $ 11,000 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% | $ 1,000,000 | 46% | $ 12,000 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% | $ 1,000,000 | 45% | $ 13,000 | $ 3,500,000 | 45% |
| 2010 | $ 0 okanye i-$ 5,000,000 | 0% okanye 35% | $ 1,000,000 | 35% | $ 13,000 | Akukho rhafu yeGST | 0% |
| 2011 | $ 5,000,000 | 35% | $ 5,000,000 | 35% | $ 13,000 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% | $ 5,120,000 | 35% | $ 13,000 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% | $ 5,250,000 | 40% | $ 14,000 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% | $ 5,340,000 | 40% | $ 14,000 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% | $ 5,430,000 | 40% | $ 14,000 | $ 5,430,000 | 40% |
Umrhumo wokuxolelwa unyuke kwi $ 5.45 yezigidi ngo-2016, emva kwe-$ 5.49 yezigidi ngonyaka ka-2017. Ireyithi yentlawulo yahlala kuma-40 ekhulwini, kwaye ukukhutshwa kwenyanga kwahlala kwi-14,000.
Ukususela ngo-2018, ukukhululwa kwenyuka ukuya kwii-10 ezigidi zeedolophu phantsi kwemiqathango ye-TCJA idluliselwe ngo-Disemba 2017, kwaye iya kubamba khona kude kube ngu-2025. Ireyithi yentlawulo ihlala kuma-40 ekhulwini, kodwa ukukhutshwa konyaka kuya kwanda kuma-15,000 kwi-2018.