Ukuqonda indlela Imirhumo Yeentlawulo zeVermont ezithinta ngayo indawo
Ukuba uhlala kwiVermont, ngoko uhlala kwelinye lamaqela ambalwa asele aqokelela irhafu yokufa kwendawo. Iziqhamo zabahlali baseVermont, kwakunye neendawo ezingabonakaliyo abahlala kunye nepropati yabo kunye / okanye ipropati yomntu oyimpahla kunye / okanye ipropati yokuvelisa ngenzuzo eVermont, ixhomekeke kwerhafu yokufa kwendawo phantsi kwezi zikhokelo zilandelayo.
QAPHELA: Imimiselo yelizwe kunye neendawo zitshintsha rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku. 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.
01 Ngabe i-Subject Estate Estate kwi-Vermont Estate Tax?
Ukuba i-decedent yayingumhlali waseVermont ngeli xesha lokufa, i-estate mayingaphantsi kwerhafu yexabiso le-Vermont ukuba i- estate estate engaphezu kwe-2,750,000 ngosuku lokufa okanye ukuba ifa lifuneka ukuba lifake i-taxeral estate tax return, Ifom ye-IRS ye-706 , i-United States Estate (kunye ne-Generation-Skipping Transfer) I-Tax Return.
Kwiindawo ezingezangezibonelelo zeVermont, i-estate ingaxhomekeka kwerhafu yexabiso le-Vermont ukuba iquka i-Vermont yepropati yokuhlala (i-real estate, ipropati yomntu siqu, kunye / okanye ipropati yokuvelisa ngeniso ehlala kwiVermont) kwaye i-estate estate federal ingaphezulu kwama-$ 2,750,000 ngosuku lokufa okanye ukuba i-estate iyadingeka ukuba ifake i-taxeral estate tax return.
Qaphela: Ukukhululwa kwentela ye-Vermont yerhafu yenyuka ibe yi-$ 2,750,000 ngoJanuwari 1, 2011. Ngaphambi kwalo mhla, ukukhululwa kwale ndlela kulandelayo:
- 2006 - 2010 = $ 2,000,000
- 2004 - 2005 = $ 1,500,000
- 2002 - 2003 = $ 1,000,000
- 2001 - 2002 = $ 675,000
02 Ziziphi iifomu zeRhafu zeVermont ezimele zifakwe?
Ummeli womntu okanye enye i-fiduciary emele ifa eliphantsi kweerhafu yefa laseVermont kufuneka igqibe kwaye ifake i-Vermont Estate Tax Return, ifomu E-1.
Amaphepha angeziwe afanele afakwe kunye neSebe leRhafu yeVermont xa i-Vermont Estate Tax Return iyadingeka ukuba ifayile ifakwe ngale ndlela:
- Ukuba akukho fayili yentlawulo yomhlaba efunekayo kwaye akukho mali yokubuyiswa kweerhafu yomhlaba (i-IRS Ifomu 706) iyafuneka ukuba ifakwe, nangona kunjalo ummeleli weendawo kufuneka agqibe kwaye afake ifom ye-IRS ifomu 706, kubandakanywa yonke imiboniso kunye novavanyo, kunye neVermont Estate Tax Buyela.
- Xa irhafu yentlawulo yomhlaba ifanele kwaye zonke iimpahla zifumaneka kwiVermont, iphepha lokuqala le-IRS Ifomu 706 kufuneka ifakwe kwi-Vermont yentlawulo yerhafu yezindlu.
- Xa irhafu yentlawulo yomhlaba ifanele kwaye ezinye ipahla zifumaneka ngaphandle kweVermont, ifom ye-IRS kufuneka ifakwe kwi-Vermont Estate Tax Return, kodwa ingabandakanyi imiboniso kunye novavanyo.
- I-duplicate yileta yokuvala irhafu yombuso ekhutshwe yi-IRS kufuneka ifakwe kwiSebe leThafu le-Vermont.
03 Ngaba ukutshintshela kumntu osindayo ohlawulwayo?
Ukugqithiselwa ngokuthe ngqo kumlingane osindayo akahlawulwanga.
Iibini ezitshatileyo ezisetyenziselwe ukucwangcisa u- AB Trust plan yokunciphisa i-bill tax estate tax bill, i-Vermont yokuhlawulwa kwentlawulo ingahlawulwa kwi-B Trust emva kokufa komlingani wokuqala ngenxa yesithuba se-$ 2,500,000 phakathi kokuxolelwa kwe-Vermont ye-$ 2,750,000 kunye ne-2013 exemption exemption $ 5,250,000. Nangona ezinye iimeko zivumela i-estate decedent estate ukuba yenze unyulo lokuphatha ithemba lokuba umlingane oyedwa ufumana inzuzo "njenge-QTIP" emfutshane) ngenjongo yokubala irhafu yendawo yokuhlala, umthetho waseVermont ayivumeli ngokuthe ngqo oku.
Nangona kunjalo, ummeli omnye weentengiso zeVermont uthe "abameli beSebe leTekont liye lachaza ngokungaqhelekanga ukuba iVermont iya kuqaphela ukhetho olupheleleyo okanye olukhethekileyo lwee-QTIP xa kuthethwa ukhetho, okanye luya kubopha zombini kunye neenjongo zerhafu yeVermont. " Ngaloo ndlela, izakhamuzi zaseVermont ezitshatileyo kufuneka zibonisane nommeli wezezindlu zeVermont ukulungiselela ukuba ingaba zibandakanya ukucwangciswa kwe- ABC kwizicwangciso zabo zezindlu.
04 Xa iVermont Estate Tax Return kunye neNtlawulo yeNtlawulo?
I-Vermont Estate Tax Return, ifomu E-1, kufuneka ifakwe, kwaye nayiphi na irhafu yerhafu kufuneka ihlawulwe, zingaphantsi kweenyanga ezi-9 zomhla wokufa. Ukwandiswa kwexesha ukufakela iVermont Estate Tax Return ayifaki ixesha lokuhlawula, ngoko ke ukuqikelela kwerhafu yexabiso kufuneka kuhlawulwe ngokunyuswa kwesicelo sesikhathi.
05 Kuphi i-Vermont Estate Tax Return Return ifakwe kunye neNtlawulo yentlawulo eyenziwe?
Imeyili zonke iifom ezifunekayo kunye nayiphina intlawulo ngenxa:
Isebe leRhafu
133 State Street
Montpelier, VT 05633-1401
06 Yintoni i-Vermont Estate Tax Rate kunye neNkokhelo yeRhafu?
NgoMeyi 2016 i-legislature yaseVermont yavotela ukutshintsha indlela irhafu yentlawulo ibalwa ngayo. Kulabo abafa ngoJanuwari 1 ka-2016 okanye emva koko, irhafu yerhafu isebenza kuphela ukuba ixabiso lefa li-$ 2.75M okanye ngaphezulu. Ierhafu ibalwa ngokusekelwe kwisixa esingaphezu kwe-2.75M yezigidi, kungekhona kwi-dollar yokuqala. Ireyithi yentlawulo yerhafu ye-16% iyasebenza kwaye izipho ezenziwe ngaphantsi kweminyaka emibini yokufa ziya kufakwa kwakhona.
I-Page 4 ye-Vermont Estate Tax Return, ifomu E-1, iqulethe "iShedyuli zeeShedyuli" zokubala i-bill ye-Vermont yentlawulo yerhafu yabemi kunye nabangabonisi.
07 Ndingayifumana phi iNgcaciso engakumbi malunga neTermont Estate Tax?
Ukufumana ulwazi oluthe xaxa malunga neentlawulo zezindlu zaseVermont, bhekisa kwi-website ye-Vermont yeSebe leRhafu.
Unokubiza kwakhona iSebe leRhafu yeVermont kwi (802) 828-6820.
08 Ngaba iVermont iqokelela iRhafu yefa?
Hayi, i-Vermont ayiqokeleli irhafu yendawo yendawo, irhafu ehlolwayo malunga nesabelo esithathwe ngumntu ngamnye ofumana inzuzo yefa ngokuchasene nentlawulo yefa.