I-Virginia Estate Tax isetyenzisiwe ukuThetha iRhafu yoTywala okanye iSponge Tax
Ingaba igosta yaseVirginia ngoku iqokelela irhafu yerhafu? Impendulo yalo mbuzo ayikho .
Okwangoku, iVirginia ayiqokeleli irhafu yerhafu kwinqanaba likarhulumente. Kwiminyaka embalwa edlulileyo, nangona kunjalo, izinto zahlukahlukileyo ngaphambi kokuba utshintsho olukhulu luqalise ukusebenza malunga nemithetho yerhafu yomhlaba. Imithetho yerhafu ye-fronti ifumaneka njani neentlawulo zaseburginia zaseburhulumenteni? Ngaphambi kukaJanuwari 1, 2005, iVirginia yabona ukuqokelela irhafu yerhafu kwinqanaba likazwelonke, elibizwa ngokuthi "ukuthatha irhafu" okanye "ityala leponti," elilingana nengxenye yesikhokhelo serhafu ye-federal property estate.
Yintoni iRhafu yoTywala okanye iSponge Tax?
I-"tax pick" okanye i-tax sponge tax eqokelelwa ngokusekelwe kwikhredithi yentlawulo ye-state estate ye-IRS ivumelekile kwi- IRS ifomu ye- tax property, i- IRS ifomu 706 , ngaphambi koJanuwari 1, 2005. yayineemithetho zerhafu ezahlukileyo ngokubhekiselele kwerhafu yokufumana imali, ngoko ke inani eliza kuqokelelwa lizwe lisekelwe kwimithetho yerhafu yelizwe. Ngokwenene, nangona kunjalo, umrhumo werhafu wehlabathi awuzange unyuswe okanye wehla ngenxa yerhafu yokuposa.
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 umhlali waseVirginia owayeswele iirhafu zomhlaba, i-Virginia Department of Taxation iqokelele irhafu kwi-estate resider's estate.
Liliphi Ikamva leRhafu yaseGermany Estate?
Ngomhla kaJanuwari 1, 2005, irhafu yokuthatha isistim yagqitywa ngokusemthethweni phantsi kwemiqathango yoMthetho woPhuhliso loQoqosho kunye noMthetho woKhuseleko lokuNgeniswa kweRhafu ("EGTRRA"). Ekuphenduleni kule nguqu kumthetho wesigqeba okhupha irhafu yentlawulo, abanye bathi ukusetyenziswa ukuqokelela irhafu yekhefu kukhethwe ukuba kwenziwe umthetho ovumela urhulumente ukuba aqokele irhafu yelizwe. Oku kuthethwa ngokuthi "ukutshatyalaliswa" ekubeni i-state eyamisela irhafu yelizwe ingasekelwe kwimithetho yerhafu yomhlaba kwimithetho yerhafu ye-tax state.
yafakwa ukuba kube nokufa phakathi kweJanuwari 1, 2005, kunye noJuni 30, 2007; ngenxa yokufa eqhubekayo okanye emva koJulayi 1, 2007, uVirginia wayeka ukuqokelela irhafu yelizwe. Uninzi lwamazwe alunanto nto kwaye ngoko ke aluyi kuqokelela irhafu yorhulumente, kodwa iVirginia yayingenye yezinto ezincinane ezenza i-tax state yeerhafu. Nangona kunjalo, irhafu yerhafu yehlabathi eyayimiselweyo ukufa phakathi kweJanuwari 1, 2005, noJuni 30, 2007; ngenxa yokufa eqhubekayo okanye emva koJulayi 1, 2007, uVirginia wayeka ukuqokelela irhafu yelizwe.
Ngoko yintoni ikamva le-tax estate yaseVirginia? Ngethuba phantsi kwemimiselo ye-EGTRRA ukuhlawulwa kwentlawulo kwakufuneka kubuyele ngo-2011, akuzange kube ngenxa yokumiselwa koNcedo lweRhafu, iNkonzo ye-Intsholongwane yokungabikho kwemvume kunye noMthetho wokuLawulwa kweYobhi ka-2010 ("TRUIRJCA"), eyabuyiselwa kwakhona irhafu kodwa akazange abuyisele irhafu yentlawulo.
Nangona kunjalo, imimiselo ye-TRUIRJCA yayisetyenziselwe ukuphela ngomhla kaDisemba 31, 2012, oko bekuza kuzisa i-tax tax ngonyaka ka-2013, kodwa iCongress noMongameli uBabraham baqala ekuqaleni kuka-2013 ukugqithisa uMthetho we-Relief Relief American ("ATRA"). Ngaphantsi kwamalungiselelo e-ATRA, imithetho elawula iirhafu zomhlaba zentlawulo njengoko ichazwe phantsi kwe-TRUIRJCA zenziwe zigxina, oko kuthetha ukuba ukuthatha irhafu ayivuswanga ngo-2013 kwaye ayiyi kubuya kwiminyaka ezayo ngaphandle kwezenzo zeCongress. Ngaloo ndlela, ungalindelanga ukuba iVirginia iqale ukuqokelela irhafu yelizwe.
Ukuze uthole ulwazi oluthe xaxa malunga nerhafu ye-Virginia estate, bhekisa kwiwebhusayithi yaseRiginia yeSebe leRhafu.
Ngaba iVirginia iqokelela iRhafu yeRhafu yeSizwe?
Ingaba iVirginia ngoku iqokelela irhafu yelizwe , irhafu ehlolwayo malunga nesabelo esithathwe ngumntu ngamnye ofumana inzuzo yelifa ngokuchasene nentlawulo yezindlu, ehlolwayo malunga nendawo yonke?
Impendulo yalo mbuzo ayikho , iVirginia ayithethi ukuhlawula irhafu yelizwe.