I-West Virginia Estate Tax isetyenzisiwe ukuThetha iRhafu yeTeksi okanye i-Sponge Tax
Nangona i-West Virginia engaziwa ngokuba yenye yezona nkcukacha zentela ezithatha umhlala-phantsi , iWestinia yaseWestinia yenye yezona zininzi zale nto zingabandakanyi irhafu yexabiso kwinqanaba likaRhulumente.
Kwiminyaka embalwa edlulileyo, nangona kunjalo, izinto zahlukahlukileyo ngaphambi kokuba utshintsho olukhulu luqalise ukusebenza malunga nemithetho yerhafu yomhlaba. Imithetho yerhafu ye-federal ifumaneka ntoni neentlawulo zaseburhulumenteni zase-West Virginia? Ngaphambi kweJanuwari 1, 2005, iWest Virginia ngokuqinisekileyo yaqokelela irhafu yendawo yokuhlala kwinqanaba likazwelonke, elibizwa ngokuthi "ukufumana irhafu" okanye "ityala lentonga," elilinganayo nesahlulo se-bill tax estate.
Iyintoni iRhafu yeTekk Up okanye i-Sponge 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 kwi-tax tax, ngoko ke inani eliza kuqokelelwa lizwe lixhomekeke kwimithetho yerhafu yelizwe. Ngokwenene, ke, umrhumo werhafu wexabiso lomhlaba awuzange unyuswe okanye wehla ngenxa yokufumana irhafu.
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, ngaphambi koJanuwari 1, 2005, ukuba uMfo waseVestinia waseMntla waseVestinia wayekhokhwa irhafu yentlawulo ye-federal, i-West Virginia ISebe leRhafu liqokelele ukuqokelela irhafu kwi-estate yokuhlala yase-West Virginia.
Liliphi ikamva le-West Virginia Estate Tax?
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 oya kukhangela irhafu yentlawulo, abanye bathi ukusetyenziswa ukuqokelela irhafu yonyulwa 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.
Uninzi lwamazwe alunanto nto kwaye ngoko ke aluyi kuqokelela irhafu yerhafu, kwaye iWestinia yaseVestinia ininzi. Ukongezelela, ngelixa phantsi kwemigqaliselo 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 iintlawulo zeempahla zedolophu kodwa akazange abuyisele irhafu. Nangona kunjalo, imimiselo ye-TRUIRJCA yayisetyenziselwe ukuphela ngomhla kaDisemba 31, 2012, okuya kuzisa ukubuyisela irhafu emva kuka-2013, kodwa iNkomfa kunye noMongameli Obama benza ngoJanuwari 2013 ukuba badlulise 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, ungalindeli ukuba iWest Virginia igqibe ukuqokelela irhafu yerhafu naliphi ixesha kungekudala.
Ukufumana ulwazi oluthe xaxa malunga nerhafu ye-West Virginia yaseburhulumenteni, bhekisa kwi-Publication TSD-387 kwiWebhsayithi yeSebe leRhafu leNtshona Koloni.
Ngaba iWest Virginia yaseVestinia iqokelela iRhafu yeRhafu yeSizwe?
Ngaba i-West Virginia ngoku iqokelela irhafu yelizwe, irhafu ehlolwayo malunga nesabelo esithathwe ngumntu ngamnye ofumana inzuzo yelifa ngokuchasene nentela yezindlu, ehlolwayo kwi-estate yonke? Impendulo yalo mbuzo awukho , iWest Virginia yaseVestinia ayisayiqokelela irhafu yelizwe njengoko ichithwe ngenxa yokufa okuvela emva okanye emva kukaJulayi 1, 1985.
Nangona kunjalo, kukho iintetho ezintandathu-i-Iowa, iKentucky, Maryland, Nebraska, eNew Jersey nasePennsylvania-okwangoku. Ukufumana ulwazi oluninzi malunga neerhafu zelizwe, bhekisa kwiKhadi leRhafu leRhafu.