I-Taxi Estate Estate Tax isetyenziswe ukuThetha iRhafu yokuThatha
QAPHELA: Ukumisela imithetho iguqule rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku kwimithetho. Ukufumana irhafu yangoku okanye isiluleko sezomthetho, nceda uqhagamshelane nomgcini-akhawunti okanye igqwetha kuba ulwazi olukule nqaku alukho irhafu okanye isiluleko sezomthetho kwaye asinalo indawo yerhafu okanye isiluleko somthetho.
Ngaphambi komhla we-1 kuMeyi 2010, impendulo yalo mbuzo yayinguyekho, kodwa ngo-Apreli 30 umthetho we-Hawaii wanciphisa i-veto ye-Governor Linda Lingle yerhafu yerhafu yelizwe kwaye ngoku ngoku iHawaii iqokelela irhafu yelizwe.
Irhafu iya kusebenza kwiindawo zabemi kunye nabangewona abahlali abanempahla yabo kunye / okanye ipropati yomntu siqu e-Hawaii. Ukuze uthole ulwazi malunga nokuxolelwa kweentlawulo zeHawaii zexesha elidlulileyo kunye nelikhoyo, bhekisa kwiTrasti Estate Estate Tax kunye neKhadi lokuXhuma .
Phakathi kukaJanuwari 1, 2005, kunye no-Apreli 30, 2010, iHawaii ayizange iqokelele irhafu yerhafu ngenxa yeenguqu ezinkulu ezenzeka ngokubhekiselele kwimithetho yerhafu yezempahla. Imithetho yerhafu ye-federal ifumaneka njani neentlawulo zaseHawaii zomhlaba? Ngaphambi kukaJanuwari 1, 2005, iHawaii iqokelele irhafu yendawo yokuhlala kwinqanaba likarhulumente, elibizwa ngokuthi "ukufumana irhafu," eyayilingana nenxalenye yesikhokhelo serhafu ye-federal property estate.
Yiyiphi iRhafu yokuThola?
I-"pick tax tax" yerhafu yelizwe eqokelelwa ngokusekelwe kwikhredithi yentlawulo ye-state estate ye-IRS eyayivunyelwe kwi-return tax tax return, i- IRS Ifomu 706 , ngaphambi koJanuwari 1, 2005. ngalinye lizwe linemithetho eyahlukeneyo yentela ngokubhekiselele kwerhafu yokuthabatha, ngoko ke inani eliza kuqokelelwa ngurhulumente lusetyenziswa ngokusekelwe kwimithetho yerhafu yelizwe.
Ngokwenene, nangona kunjalo, umrhumo werhafu wehlabathi awuzange unyuswe okanye wehla ngenxa yerhafu yokuthatha. Esikhundleni salo, ixabiso lentlawulo yerhafu yahlulwa phakathi kwe-IRS kunye negunya lokurhoxisa urhulumente.
Ngoko oko kuthetha ntoni kwisiNgesi esilula? Kuthetha ukuba inxalenye yerhafu ye-federal estate yenziwa ngokutsha kwi-IRS kwaye ihlawulwe ngokusemthethweni kumlawuli ohlawulayo urhulumente.
Ngaloo ndlela, phambi koJanuwari 1, 2005, ukuba umntu oshonile waseHawaii wayekweleta irhafu ye-federal tax, ngoko ke iSebe leRhafu leHawaii liqokelele irhafu yokuqokelela kwifa elihleliyo laseHawaii.
Liliphi ikamva leRhafu yokuThabatha?
Ngomhla kaJanuwari 1, 2005, irhafu yokuqokelela yahlulwa ngokusemthethweni phantsi kwemiqathango yoMthetho woPhuhliso loQoqosho kunye noMthetho woKhuseleko lokuThunywa kweRhafu ("EGTRRA"). Ekuphenduleni kwezi nguqu kumthetho wesigqeba ophangela irhafu yokuthabatha, abanye bathi ukusetyenziswa ukuqokelela irhafu yokuthatha ikhefu kukhetha ukwenza imithetho evumela urhulumente ukuba aqokelele irhafu yelizwe. Oku kuthethwa ngokuthi "ukutshatyalaliswa" ekubeni i-state eyamisela irhafu yelizwe ingasekelwe kwimithetho yerhafu yomhlaba kwimithetho yerhafu ye-tax state.
Emva kwe-EGTRRA, uninzi lwamazwe alenzanga nto kwaye akukho ke ukuqokelela irhafu yelizwe, kwaye ngelixa phantsi kwemigqaliselo ye-EGTRRA ityala lokufumana ityala limele libuye ngo-2011, akuzange kube ngenxa yokumiselwa koNcedo lweRhafu , Umshuwalense weNgqesho ongagunyazisiyo kunye noMthetho wokuDalwa kweYobhi ka-2010 ("TRUIRJCA"), eyabuyiselwa intela yentlawulo yefederal kodwa ayizange ibuyise irhafu. Nangona kunjalo, imimiselo ye-TRUIRJCA yayisetyenziselwe ukuphela ngomhla kaDisemba 31, 2012, okuya kuzisa i-tax-up tax ngo-2013, kodwa iCongress noMongameli u-Obama basebenza ekuqaleni kuka-2013 ukugqithisa uMthetho we-Relief Relief American ("ATRA"). .
Ngaphantsi kwamalungiselelo e-ATRA, imithetho elawula irhafu ye-federal njengoko ichazwe phantsi kwe-TRUIRJCA yenziwe isigxina, oko kuthetha ukuba irhafu yokuthabatha ayizange ivuke ngo-2013 kwaye ayiyi kubuya kwiminyaka ezayo ngaphandle kwezenzo zeCongress.
Kuphi ukuya kwiNgcaciso engakumbi malunga neRhafu yeHawaii
Ukufumana ulwazi oluthe xaxa malunga nerhafu yeHawaii, bhekisa kwi-Overview ye-Hawaii Estate Tax Laws.
Ngaba iHawaii iqokelela iRhafu yeRhafu yeSizwe?
Ngaba iHawaii ngoku iqokelela irhafu yelizwe, irhafu ehlolwayo malunga nesabelo esithathwe ngumntu ngamnye ofumana inzuzo yefa elichasene nentela yezindlu, ehlolwayo malunga nefa lonke? Impendulo yalo mbuzo ayikho , iHawaii ayisayiqokelela irhafu yelizwe ngoba ithathelwe indawo yerhafu yelizwe phantsi kwe-Estate and Transfer Tax Reform Act ka-1983.
Ukuya Kuphi Ukwaziswa Olongezelelweyo Ngokumalunga Neentlawulo ze-State kunye nefa leRhafu
Jonga amanqaku alandelayo ukuze ufumane ulwazi olongezelelweyo malunga neerhafu zefa kunye / okanye irhafu yefa eziqokelelwa kwamanye amazwe: