Isibonelelo soMnikelo kunye nesiGaba sokuPhumela iMithetho yokuThuthwa kweRhafu

Ubume bemihlaba yeZakhiwo, iMpahla kunye ne-GST UkuThunyelwa kweRhafu kunye neRhafu ngo-2014

Emva kwempikiswano eninzi kunye neengcambu zokugqibela zengxowa-mali, uMthetho weRhafu wamaRhafu waseMerika ("ATRA" ngcaciso emfutshane) wasayinwa ngumthetho nguMongameli Obama ngoJanuwari 2, 2013. Lo myalelo omtsha wenza utshintsho olwenziwa nguNcedo lweRhafu, iNkxaso-mboleko yeNtswela-ngqesho, kwaye Umthetho wokuDalwa kweYobhi ("TRUIRJCA" okanye "TRA 2010" ngcaciso emfutshane) eyenziwe ngoDisemba 2010 ngokusisigxina ngokumalunga neerhafu zomhlaba zerhafu , iirhafu zesipho kunye nesizukulwana sokwehla iirhafu zokudlulisa, kunye nenye into ephawulekayo.

Ngezantsi uzakufumana isishwankathelo saloo nto i-ATRA enikezelayo malunga nale ntlobo yeerhafu zentlawulo yonyaka werhafu ka-2014.

Ukuze uphononongo olupheleleyo lweenguqu ezenziwe ngu-ATRA kwiintlawulo zerhafu, iirhafu zendawo, iirhafu zesipho kunye nesizukulwana esinqumla ukurhumela irhafu, kubhekisela kwiNew Estate Tax kunye neMithetho yeNgeniso yeNgeniso ka-2013 .

2014 Utshintsho kwiRhafu yeZakhiwo, iNtlawulo yeZipho, kunye neNkcubeko-yokuPhulwa kweMithetho yokuThuthwa kweRhafu

1. Intlawulo entsha kunye neyona ndawo ifanelekileyo, irhafu yesipho kunye nokukhutshwa kweerhafu zokudlulisa irhafu kunye neerhafu ezingenakuthi zihlawulwe. Ngaphantsi kwemiqathango ye-ATRA, ukukhululwa kwentlawulo ye-taxeral tax estate kuye kwahlonywa kwi-inflation kwaye ke kwanda kwi-$ 5.12 yezigidi ngonyaka ka-2012, i-$ 5.25 yezigidi ngo-2013, kunye ne -5.34 yezigidi ngezigidi ngo-2014 , kodwa izinga lokuhlawula irhafu kwiindawo ezixabiswe kule mali 35% ngo-2012 ukuya kuma-40% ngo-2013 kunye neminyaka ezayo. Ukongezelela, ukuxolelwa kwerhafu yesipho esiphila ngaso sonke isikhathi kuye kwaxhaswa kwixabiso lokunyuka kwamaxabiso, ngoko ke kwanda ukuya kwii-5.12 yezigidi ngonyaka ka-2012, i-$ 5.25 yezigidi ngo-2013, kunye ne-$ 5.34 yezigidi ngonyaka ka-2014 , kwaye isantya esiphezulu sentlawulo yesipho senyuka ukusuka kuma-35% ngo-2012 ukuya kuma-40% ngo-2013 kunye neminyaka ezayo. Ekugqibeleni, isizukulwana sokunqumla ukukhutshwa kwentlawulo yerhafu siye sahlonyelwa kwi-inflation kwaye ke kwanda ukuya kuma-5.12 yezigidi ngonyaka ka-2012, i-$ 5.25 yezigidi ngo-2013, kunye nezigidi ezingama-5.34 ngonyaka we-2014 , kwaye isantya esiphezulu sokweqa isamba sokurhumela irhafu senyuka ukusuka kuma-35% ngo-2012 ukuya 40% ngo-2013 kunye neminyaka ezayo. Ezi zihlomelo ezidibeneyo ziya kuqhubeka zihlawulwe kwi-inflation ngo-2015 nangeminyaka kamva kodwa izinga lentlawulo liya kuhlala kwi-40%. Ukongezelela, ukukhutshwa konyaka kwerhafu yesipho kuya kuhlala ku -14,000 kwi-2014.

1. "Ukunyameka" kwerhafu yokuhlawula irhafu yengxowa-mali ye-federal phakathi kwezibini ezitshatileyo sele zizinzile. Ngo-2009 kunye neminyaka eyandulelayo, izibini ezitshatileyo zingadlulela kumaxesha aphindwe kabini ukuxolelwa kwerhafu ye - federal ngokubandakanya "i- AB Trusts " kwisicwangciso sabo sobubi . I-TRA 2010 inqamle imfuno ye- AB yokucwangcisa ukutyala kwerhafu ye-frederal estate ngonyaka ka-2011 no-2012 ngokuvumela izibini ezitshatileyo ukuba zongeze nayiphi na indawo engasetyenziswanga yokuxolelwa kwerhafu yexabiso lomntu wokuqala ukuba afike kwi-exemption tax exemption, ebizwa ngokuba " ukukhutshwa kwentlawulo yokuhlawula irhafu ." I-ATRA yenza ukuba kubekho ukuhlawulelwa kwentlawulo yerhafu phakathi kweembhangqwana ezitshatileyo ezisisigxina ngo-2013 nangaphezulu, oko kuthetha ukuba ngo-2014 isibini esitshatileyo sinokudlula i-$ 10.68 yezigidi ukuya kwiindlalifa zabo ngaphandle kweerhafu zomhlaba ezingenasiphelo nantoni na. Kodwa ke, phawula ukuba nangona ifa lomntu oshonile angeke lihlawulwe (ngamanye amagama, lixabiso elingaphantsi kwe-$ 5.34 yezigidi ngonyaka wama-2014), iqabane eliseleyo liya kufuneka lifake i- IRS Ifomu 706 , i- United States United States Estate (kwaye Isizukulwana-UkuThutshwa kweMali yokuThuthwa kweRhafu, ukubuyisela ukuxhatshazwa kwerhafu yomntu ongasetshenziswanga yerhafu engasetshenziswanga, ngaphandle koko umxolelwane womntu oshonile uya kulahleka.

1. I-"pick up tax" ayivukanga. Ngo-2005, " ukuthatha irhafu " yagqitywa phantsi komthetho we-federal. Ikhefu lokuthatha ityala yerhafu yelizwe eyayilingana nesahlulo se-taxeral tax bill kwaye yaqokelelwa ngabasemagunyeni abarhoxisa urhulumente. Ukuba imithetho yerhafu yendawo yokuhlala ivumelekile ukuba iphinde ibuyele kwimithetho eyaqala ukusebenza ngo-2001, ngoko ukunyuswa kweerhafu kwakuza kuvela ngokukhawuleza ngo-2013, oko bekuya kuthetha ukuba izinto ezifana neCalifornia , eFlorida naseTexas ziya kuphinda ziqokelele irhafu yelizwe ngendlela yokufumana irhafu. Ngelishwa ukuba ii-state ezingenayo irhafu yendawo yokuhlala, i-ATRA ayizange ivusele irhafu, ngoko ke iyaqhubeka ihlala idala kwaye ayiyi kubakho naliphi na ixesha kungekudala. Khangela kwiTransport Estate Tax kunye neKhadi lokuXhoxiswa kwoluhlu lwamaziko okwangoku ahlawula irhafu yendawo yokuhlala.
2. Kuya kufuneka ucwangciso olukhethekileyo kwiirhafu zorhulumente kwezinye iindawo. Kuza kube yimini, ilizwe elilodwa kuphela, iHawaii , lenze ukuxolelwa kweentlawulo zelizwe eziphathekayo phakathi kwezibini ezitshatileyo. Oku kuthetha ukuba kumazwe apho kukho ukumahluko phakathi kokuxolelwa kweerhafu yelizwe kunye nokuxolelwa kweerhafu zomhlaba (ezifana neMaine , apho ukuxolelwa kwentlawulo ye-estate estate ngo-2014 kuphela i-$ 2 yezigidi, okushiya i-$ 3.34 yezigidi zeengxowa-mali phakathi kwamaziko karhulumente kunye neentlawulo ), izibini ezitshatileyo ziya kufuneka zibandakanye ucwangciso olukhethekileyo kumaphepha abo okucwangcisa iindawo zokuhlala ukuze zisebenzise ngokunjalo ukuxolelwa kweerhafu zomtshato. Khangela kwiTransport Estate Tax kunye neKhadi lokuXhoxiswa kwoluhlu lwamaziko okwangoku ahlawula irhafu yendawo yokuhlala.

1. Ucwangciso olukhethekileyo luya kufunwa kwiingxowa zokudumala. Ngexesha elikhankanywe ngasentla ngentlawulo yokuhlawula irhafu iye yenziwa iphathekayo phakathi kwezibini ezitshatileyo, isizukulwana esinqumla ukukhutshwa kwentela yokudlulisa irhafu ayikho. Oku kuthetha ukuba ukuze izibini ezitshatileyo zisebenzise inzala yomtshato wesibini, ukucwangciswa kweerhafu, ukucwangciswa okukhethekileyo kuya kufunwa kumaphepha omtshato abatshatileyo.