Ukuqonda indlela I-Tennessee Ifa leNtela echaphazela ngayo i-Estate
Ukuba uhlala eTennessee, ngoko uhlala kwelinye lamaqela amaninzi aqokelela irhafu yokufa karhulumente. Iziqhamo zase-Tennessee abahlali abafa ngo-2013, kunye neziza zabangenabo abahlali abangenabo abahlala kwii- propati kunye ne / okanye ipropati yomntu siqu e-Tennessee, baxhomekeke kwerhafu yokufa kaRhulumente phantsi kwezi zikhokelo zilandelayo.
QAPHELA: Imithetho yombango ishintsha 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.
I-01 Estate Tax kunye neRhafu yeRhafu
Kuyathakazelisa ngokwaneleyo, ikhowudi yezomthetho yaseTennessee inikezela "irhafu yerhafu," eyona nto injalo "uhlobo lokufumana irhafu " ehlanganiswe nomlinganiselo werhafu yefesti yomhlaba eqokelelwe kwiindawo zokuhlaselwa ezidlulileyo ngaphambi ko-2005.
Ekubeni i-Tennessee ikhowudi yomthetho ibhekisela kwerhafu yerhafu kunye neerhafu zomhlaba , eli nqaku libhekisela kwerhafu yokufa ekhoyo ngoku iqokelelwa phantsi komthetho waseTennessee njenge "yerhafu yerhafu," nangona irhafu ihlolwa malunga nefa e-Tennessee kwaye akuchasene nabaxhamli ngabanye abadla ilifa.
02 Xa i-Subject Estate Estate kwi-Tennessee yeNfafa yeRhafu ngo-2013?
Kubahlali baseTennessee, i-estate ingaxhomekeka kwerhafu yefa laseTennessee ukuba ixabiso elipheleleyo lilonke lidlula i-$ 1,250,000.
Kwiindawo ezingezangezibonelelo zeTennessee, ilifa lingaxhomekeke kwerhafu yefa le-Tennessee ukuba libandakanya indawo yokuhlala kunye / okanye impahla yezinto eziphathekayo ezineendawo zokuhlala ngaphakathi kwimeko yaseTennessee kunye nexabiso elidlulileyo lidlula i-$ 1,250,000.
Qaphela: Ngomhla ka-Meyi 2012, umthetho wenziwa umthetho oza kuphawula irhafu yefa laseTennessee ngo-2016. Funda ngaphezulu kule ngezantsi kwicandelo elibizwa ngokuthi " Liliphi ikamva lentlawulo yefa laseTennessee? "
03 Yintoni i-Tennessee Iifom zerhafu ezifunekayo?
Zonke iindawo ezinenani elixabisekileyo elidlula i-$ 1,250,000 kufuneka lifake i-Tennessee yentlawulo yerhafu, iFOM INH-301, nokuba akukho Tennessee yerhafu iya kuba ngenxa yesaphulelo esifanelekileyo kunye nokuxolelwa.
04 Ngaba ukutshintshela kumntu osindayo ohlawulwayo?
Ukugqithiselwa ngokuthe ngqo kumlingane osindayo akahlawulwanga.
Izibini ezitshatileyo ezisetyenzisiweyo ku- AB Trust plan yokunciphisa umrhumo werhafu ye-federal estate, ityala lefa le-Tennessee lingabikho ngenxa ye-B Trust emva kokufa komlingani wokuqala ukuba kukho ikhefu phakathi kwe-Tennessee yokuhlawulelwa irhafu kunye ne-federal estate tax exemption . Nangona kunjalo, isakhiwo somtshato esitshatileyo singenza ukhetho kwiFomu INH-301 ukunyanga ipropati njengempahla echithwe ngumhlala-phantsi onokupheliswa ("QTIP") ngenjongo yokubala irhafu yefa laseTennessee. Ngaloo ndlela, abahlali abatshatileyo baseTennessee bangakwazi ukuhlawula ukuhlawulwa kweentlawulo zeTennessee kunye neentlawulo zokufa zomthetho emva kokufa komlingane ohlalayo usebenzisa icebo le-ABC .
05 Ngaliphi i-Tennessee Imbuyiselo yeRhafu kunye neNtlawulo yeNtlawulo?
Ifomu INH-301 kufuneka ifakwe kunye nayo nayiphi na irhafu efunekayo yefa kufuneka ihlawulwe zingangeenyanga ezilisithoba emva komhla wokufa komntu ngaphandle kokuba ukongezwa kwexesha ukufakela ukubuyiswa kwaye uhlawule irhafu. Ukwandiswa kwexesha lokufometha ifom ye-INH-301 inokucelwa ukuba ibe unyaka omnye ngokufakela ifomu INH-304 , isicelo soKwandiswa kwexesha lokuFaka iRhafu yeRhafu yeRhafu . Nangona kunjalo, nangona isandiso sinikezelwa, asiyi kulibazisa ixesha lokuhlawula nayiphi na irhafu yerhafu efanelekileyo.
06 Kuphi i-Tennessee yeRhafu yeRhafu yokuBala iRhafu?
I-Mail ye-Tennessee yokubuyisela ifa lentlawulo, ifomu INH-301, kunye nazo zonke ezinye iifom ezifunekayo:
Isebe leRevenue
I-Andrew Jackson State Building Office
500 Street Street
Nashville, eTennessee 37242-0600
07 Ziziphi iirhafu zerhafu zeTennessee?
Nantoni na ngaphezu kwe-$ 1,250,000 i-Tennessee ilifa elingeniso ngo-2013 lihlawulwa kwiirhafu ezilandelayo:
- I $ 40,000 yokuqala: 5.5%
- I $ 40,000 elandelayo - $ 240,000: 6.5%
- I $ 240,000 elandelayo - $ 440,000: 7.5%
- $ 440,000 nangaphezulu: 9.5%
08 Ndingayifumana phi iNgcaciso eyongezelelweyo malunga neTennessee Ifa lokuThola?
Ukufumana ulwazi oluthe xaxa malunga neentlawulo zefa laseTennessee kunye neerhafu zefa, bhekisa kwi-webpage yeTela yaseTennessee yeSebe leNgeniso, iNkhokelo yeTennessee Ifa kunye neRhafu yeNtlawulo, kunye neNkxaso yeRhafu yeNfa.
Ukufumana uncedo ngeFomu INH-301 kunye ne-Tennessee imibuzo yerhafu yefayile , biza i-Tennessee yeSebe leNgeniso-mali ngaphandle (kwi-state kuphela) ngo-800-342-1003 okanye ngo-615-253-0600.
Ukufumana ulwazi malunga nemithetho echaphazelekayo kwimigangatho yemigwebo eyafa ngo-2012 kunye neminyaka eyadlulileyo, ibhekisele kwi-Overview ka-Tennessee Imithetho Yentlawulo ye-Intanethi ka-2012 nangaphambili.
09 Liliphi ikamva leRhafu yeTennessee?
Ngomhla ka-Meyi 2012, iTennessee yenze umthetho oya kuphuhlisa isisityefa sefa saseTennessee ngo-2016. Ngaphantsi komthetho omtsha, ukukhululwa kwentlawulo yelifa kuya kwandiswa ngolu hlobo lulandelayo de irhafu ichithwe ngokupheleleyo ngoJanuwari 1, 2016:
- 2012 kunye neminyaka eyi-1 000 000
- 2013 $ 1,250,000
- 2014 $ 2,000,000
- 2015 $ 5,000,000
- 2016 kwaye emva kweRhafu ichithwe