Irhafu yentlawulo yomhlaba yerhafu ekudluliseni impahla emva kokufa
Ireyithi yentlawulo yomthetho wasuswa ngoJanuwari 1, 2010, kodwa yavuswa ngokutsha emva koJanuwari 1 ngoDisemba 17. Le ntlawulo iqokelelwa ekudlulisweni kweempahla zomntu kwiindlalifa zakhe kunye nabaxhamli emva kokufa kwakhe. Ixabiso lentlawulo elipheleleyo libalwe ngokufaka ixabiso lemarike elifanelekileyo kwiimpahla ze-decedent njengexesha lokufa kwakhe , nangona ummeli welifa lakhe egcina ilungelo lokufumana yonke into exabisekileyo ngosuku oluthile.
Iikhredithi kunye neerhafu ezivumelekile zerhafu zisuswa kwi-totali, ke ipesenteji yerhafu isebenza kwibhalansi kummandla othile othiwa ukukhululwa.
Ngubani ophantsi kweTrasti Estate Estate?
Iziza zommi ngamnye ngamnye wase-US ziphantsi kwerhafu ye-federal tax, kodwa iindawo ezimbalwa kakhulu kufuneka zihlawule. I-Internal Revenue Code yanikela ngokufanelekileyo ummi ngamnye wase-US "isigqebhezana" ukuba afake isicelo esibhekiselele kwi-bill tax estate-exemption. Lo mxolelo wawufanele u-$ 3.5 wezigidi ngo-2009, kwaye bekufanele u-$ 5 wezigidi ngo-2010 no-2011. Wanyuka waya kuma-5.12 yezigidi ngonyaka ka-2012, waya kwii-5.25 yezigidi ngonyaka ka-2013. Ngo-2014, bekuyi-$ 5.34 yezigidi, ke wanda kwakhona Iimali ezigidi ezingama-5.43 ngo-2015 kunye nezigidi ezingama-5.45 kwizigidi ezingama-2016 ngaphambi kokufikelela kwizigidi ezingama-5.49 zee-2017.
Ngoko lo msebenzi wokuxolelwa usebenza njani? Ukuba ixabiso lexabiso lempahla-ixabiso eliphantsi liyancitshiswa ngeemali zerhafu ezivumelekileyo kunye nokuncitshiswa-akudluli kwiimali ezi-5.49 zezigidi okanye imali ekhoyo yokuxolelwa, ifa liya kudlulela kwiindlalifa zayo kunye nabaxhamli kwiimali zentlawulo ye-federal.
Ukuba ixabiso lempahla lidlula i-$ 5.49 yezigidi, ixabiso kuphela kule mali lihlawuliswa.
Imbali Encinane
Ngaphantsi kwemiqathango yoNcedo lweRhafu, iNtsholongwane yeNtswela-ngqesho noKhutshwa kweYobhi ka-2010- "TRUIRJCA" ngexesha elifutshane- ukuxolelwa kwentlawulo yerhafu kwafakwa kwi-inflation, oku kuthetha ukuba iya kunyuka ngokunyuka ngonyaka ukwenzela ukuba ihambe ngokuhambelana noqoqosho.
I-TRUIRJCA ibeka irhafu yentlawulo kwi-35 ekhulwini. Le migqaliselo yayifanele ukuba ihlale kude kube ngoDisemba 31, 2012, apho i-laws tax federal tax laws kufuneka ibuyele emuva kwalawo asebenzayo ngo-200 no-2002.
Oku kuthetha ukuba ngoJanuwari 1, 2013, ukukhululwa kwentlawulo ye-federal property tax was to drop all the way down to $ 1 million kwaye kwakhona irhafu yentlawulo iya kufikelela kuma-55 ekhulwini. Kodwa iNkomfa kunye noMongameli uBabby benza izinto ezinsukwini zokuqala zika-2013 ukugqithisa uMthetho weMali oyiNtlawulo yeMali yaseMerika - "i-ATRA" emfutshane-eyenza isigxina ukutshintshwa kwemithetho yokulawula irhafu yeentlawulo, iirhafu zesipho kunye nesizukulwana esikwehla iirhafu zothutho ezenziwe phantsi kwe-TRUIRJCA.
Ukuxhatshazwa kwerhafu yokuhlawula intela phakathi kwezibini ezitshatileyo, ezazisungulwa ngethuba lokuqala phantsi kwe-TRUIRJCA, zenziwe zizinzile. Eli lungiselelo lokukhusela livumela ifa lomlingane omnye ukuba litshintshwe nayiphi na imali engasetshenziswanga yerhafu yomxhaso kumntu ohlala naye ukuze azuze ilifa kuye ngaphandle kwefa lakhe ngaphandle kokuxolelwa kulo nyaka wokufa kwakhe.
Yintoni eyenzekayo Ukuba i-Estate ingahlawulwanga?
Xa ixabiso elidlulileyo lidlula ukuxolelwa kwerhafu ye-federal yomhlaba wonyaka wokufa kwesigwebo, i-estate kufuneka ifake i-return tax tax estate ebizwa ngokuba yiFomu 706, i-United States Estate (kunye ne-Generation-Skipping Transfer) I-Tax Return .
IFom 706 kufuneka ifakwe kwi-IRS kwisithuba seenyanga ezilisithoba ngosuku lokufa . Intlawulo yentlawulo yerhafu ihlawulwa ngexesha elifanayo Ifomu 706 ifunekayo. Nangona ukwandiswa ngokuzenzekelayo kungasetyenziselwa ukusetyenziswa kweFomu 4768, isicelo sokwandiswa kwexesha lokuFaka iRiphelo kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Intlawulo , intlawulo ngokwayo ayikwazi ukulibaziseka ngaphandle kokufumana inzala.
Ukuba isakhiwo se-decedent asikwelethi irhafu kuba ixabiso layo aligqithisi umlinganiselo wokuxolelwa kwaye ummangali ufuna ukunikezela ukutshatyalaliswa kumlingane osasalayo, ukubuyiselwa kwentlawulo yerhafu yefesti kufuneka ifakwe ngaphandle kokuba irhafu ingekelwe . Ukubuya kuza kubonisa ukuba ukhetho lokusetyenziswa luye lwasetyenziswa, ukuxwayisa i-IRS kwi nyaniso.