Isibonelelo soMrhumo siSebenza kuphela kwiiNkcitho ezithile zePropati
Isibonelelo sesipho sasesigqeba sinye yezona zichaswe kakhulu kwaye zihlala zihoxiswa irhafu ehlolwe ngu rhu lumente. Ukongeza, i-Connecticut kunye neMinnesota yimiba yodwa ekhoyo ngoku iqokelela irhafu yesipho kwinqanaba likarhulumente. Isibonelelo sesipho saseMinnesota saqala ukusebenza ngoJulayi 1, 2013, kodwa ngakolunye uhlangothi, iTennessee yachithwa irhafu yesibonelelo sayo saseburhulumenteni ngoJanuwari 1, 2012. Ngoko ke, yintoni irhafu yesipho kwaye ngubani ohlawulayo?
Inkcazo yeRhafu yeSipho
Isibonelelo somrhumo yerhafu ehlolwayo kwixabiso lepropati elinikezelwe ngumntu omnye ngaphandle komlingane (ngaphandle kokuba umlingani ungummi wase-US).
Ngamanye amagama, ukuba unika ubuncwane, izitokisi, i-real estate okanye nayiphi na indawo yepropati ilungu lentsapho ngaphandle komlingane wakho (ongummi wase-US) okanye kumhlobo kwaye ngokubuyisela akukuhlawuli ngokugcwele xabiso elifanelekileyo lemarike yepropati kwaye awunalindelo lokuba uphinde uphinde uphinde uphinde uphinde wenze ipropathi, ngoko wenze isipho esipheleleyo esinokuthotyelwa kwerhafu yesipho somthetho.
Isibonelelo sesipho sinokuthi senzeke xa ungeza umntu ngaphandle komlingane wakho (ongummi wase-US) kwi-yakho bhanki okanye kwi- akhawunti yezobalo-mali okanye kwenzelwe i-real estate yakho - ezi ntlobo zezipho zimiselwe ngumthetho welizwe osebenzayo. Kwaye, ke, isibonelelo sesipho sisebenza nakwizipho ezenziwe ngemali.
Ngubani ohlawula iRhafu yoMnikelo
Umntu owenza isipho nguye onoxanduva lokuhlawula nayiphi irhafu yesipho esingafunekayo kwaye ukunika isipho kwi-IRS kwimbuyekezo yerhafu yesipho - - Ifom ye-IRS 709, i-United States Gift (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , kunye nokubuyiswa kwentlawulo yesipho sombuso (ukuba kukho).
Ukubuyiswa kwentela yesipho sombuso kunye naliphi na irhafu yesibonelelo esinikwayo ifanelekile okanye ingaphambi komhla ka-Ephreli 15 wonyaka olandelayo kunyaka apho isipho esikhokhelwayo senziwe.
Ngomntu ofumana isipho, akusayi kuba nemiphumo yerhafu ngokukhawuleza ukuba isipho asiyi kufakwa njengenxalenye yengeniso ehlawulwayo yommkeli.
Nangona kunjalo, ummkeli unako ukufumana irhafu yengeniso yenkcitho xa ipropati ephikisiwe idayiswa ngokutsha ngenxa yerhafu yengeniso yokuba ummkeli uza kufumana kwipropati enezibonelelo .
Isiseko seNgeniso yeNgeniso yeNgeniso kwiPropati eFuthiweyo
Xa isakhiwo sinikezelwe, umntu ofumana isipho uya kufumana isibonelelo sesibonelelo sesibonelelo somnini-mpahla kwisakhiwo esinesipho esifanelekileyo njengomhla wesipho. Oku kuthetha ukuba kwiimpahla ezixabisekileyo kakhulu, ezifana ne-stock okanye i-real estate ukuba umniki-mpahla uthenge ngexabiso eliphantsi kakhulu, iirhafu zezindlu ezigcinwe ngokususa ixabiso lepropati exabiso elivela kwisakhiwo somnikeli wesipho kufuneka lilinganwe neenzuzo ezinkulu irhafu eyohlawulelwa xa ummkeli uthengisa ipropati exabisekileyo.
Qaphela: Imithetho iyashintsha rhoqo kwaye ulwazi olulandelayo alukwazi ukubonakalisa 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.