Imirhumo yeSipho, Impahla yeeMpahla, iRhafu Imali, iintlawulo ze-GST, iintlawulo zemivuzo
Xa ulungiselela okanye uhlaziya isicwangciso sakho sempahla , kuya kufuneka ukuba ube nolwazi oluyisiseko lweentlobo ezahlukeneyo zerhafu ezinokuchaphazela ifa lakho - irhafu yesipho, irhafu yeerhafu, iirhafu zefa, ukukhutshwa kwentlawulo ye- skipping (okanye i-GST) kunye neerhafu zerhafu.
Iintlawulo zemivuzo
Isibonelelo somvuzo mhlawumbi irhafu engayihoywa yinto enokuchaphazela ifa. Okwangoku, ikhowudi yentlawulo ye - federal ikhulula kwii-14,000 zamawaka ngezipho ezenziwe ngumntu nawuphi na inani labanye abantu-oku kubhekiselwa kuye njengokukhutshwa kwenyanga kwerhafu yesipho . Xa usenza isipho ngaphezu kwe-14,000 zamawaka kunoma yimuphi unyaka onikezelweyo kumntu ofanayo, uya kwenza isipho esikhokhelwayo kwaye uza kufumana irhafu yesipho. Nangona kunjalo, endaweni yokuhlawula irhafu ngokukhawuleza, okwangoku, ikhowudi yentlawulo ye-federal ikunika ukuxolelwa kwerhafu yexesha elizeleyo ye-$ 5,340,000 engasetyenziselwa ukuhlawula izipho zakho ezihlawulisiweyo. Cinga ngesipho sokuhlawula irhafu njengesiphophulelo "sama-5,340,000" malunga nokusetyenziswa kwesibonelelo sesipho.
Ngokomzekelo, makhe sicinge ukuba kulo nyaka unquma ukunika isipho i-114 000 $ kwindodana yakho ukuhlawula indlu. Ngenjongo yentlawulo yesipho , i-$ 14,000 yokuqala ayiyi kuba nemiphumo, kodwa i-$ 100,000 ezayo iya kuthathwa njengesipho esikhokhelwa.
Ngaloo ndlela, xa isipho senziwe, esikhundleni sokufumana isigqebhezana serhafu sesibonelelo se-$ 5,340,000, uya kuba ne-$ 5.240,000 yekhuphoni esele.
Izipho ezingahlawulwanga zenziwa ngethuba lonyaka kufuneka zichazwe kwi-IRS ifomu 709, i-United States Gift (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu, okufuneka ifakwe ngomhla we-15 ku-Ephreli wonyaka olandelayo unyaka apho isipho senziwe khona .
Omnye urhulumente ngoku ubeka iirhafu zakhe zesipho ngaphezu kwerhafu yesipho sombuso: i-Connecticut. I-Louisiana isusa intela yaso yesipho ngoJulayi 1, 2008, iNorth Carolina ichithe isibonelelo sayo sesipho ngoJanuwari 1, 2009, kwaye iTennessee yachithekisa irhafu yesipho ngoJanuwari 1, 2012. UMnigeria wenza isibonelelo sesipho ngo-2013 kodwa wayichitha ngokutsha .
Imirhumo yeeNdlu - Iintlawulo zeSithili ze-Federal Tax kunye neRhafu Estate Estate Taxes
Ngeentlawulo ezifa ngonyaka wama-2014, irhafu yentlawulo ye - federal isebenza kwiindawo ezixabiseke ngaphezu kwe-5,340,000 zamaRandi, ebizwa ngokuba yi-taxeral exemption tax exemption . Umthetho wamanje unikezela ukuba ukuxolelwa kwerhafu ye-federal yokuhlala kuya kuqhubeka kuhlawulwe kwi-inflation kwiminyaka ezayo.
Ngomhla kaJanuwari 1, 2014, iSithili sase-Columbia kunye nezi zilandelayo zibeka irhafu yerhafu eyahlukeneyo: i-Connecticut, iDelaware, iHawaii, i-Illinois, i-Maine, i-Maryland, iMassachusetts, eMinnesota, eNew Jersey, eNew York, e-Oregon, e-Rhode Island, eTennessee , IVermont neWashington. Qaphela ukuba irhafu yendawo yokuhlala yaseTennessee ilungiselelwe ukuba ipheliswe ngoJanuwari 1, 2016.
Ukufumana ulwazi oluthe xaxa malunga neerhafu zeerhafu , bhekisa kwiTrasti Estate Estate kunye neKhadi lokuXhuma .
Ifa loMbuso
Ngomhla kaJanuwari 1, 2014, kukho iintetho ezintandathu eziqokelela irhafu yecala elihlukile, elithe yerhafu yombuso enikwe abaxhamli abathile abafumana ipropati yomntu ofileyo: i- Iowa , iKentucky , i- Maryland , i- Nebraska , i- New Jersey ne- Pennsylvania .
Kuzo zonke izi zizwe, ixabiso elidlulayo kumntu osweleyo lomntu osweleyo kunye nothando luya kukhutshwa kwerhafu yelifa, ngelixa eziliqela zalezi zizwe - iIy Kentucky, i-Kentucky, i-Maryland ne-New Jersey - ipahla ezidlulela kwinzala yomntu ofileyo zikhululekile. Qaphela ukuba njengamanje iMarike kunye neNew Jersey yimiba emibini kuphela ehlola iirhafu zomhlaba kunye neerhafu zelizwe.
Ukufumana ulwazi oluninzi malunga neerhafu zelizwe, bhekisa kwiKhadi leRhafu leRhafu .
Imithetho kaRhulumente ishintshana rhoqo, ngoko kukulungele ukubonisana nommeli ocebileyo wokucwangcisa umhlaba kwinqanaba lakho ukuqinisekisa ukuba iimpahla zakho ziya kuhlawulwa irhafu yelizwe okanye irhafu yelizwe emva kokufa kwakho. Kwakhona, ukuba unempembelelo yomntu okanye i-estate ngaphandle kwekhaya lakho kunye nolunye urhulumente unerhafu yerhafu okanye irhafu yerhafu, ke kufuneka kubekho irhafu yerhafu okanye irhafu yefa elifanele ngenxa yokuphuma kwipropati yomhlaba emva kokufa kwakho.
IsiKhwama sokuPhumela ukuKhutshwa kweMali
Ngenxa yezilwanyana ezifa emva ko-2014, isizukulwana sokudlula irhafu yokudlulisa (GST) sisebenza ekudlulisweni kwee-5,340,000 zamaRandi "ezithatha" esinye sezizukulwana. "Yeka" kubhekisela kwisigqithiso esenziwe kwisihlobo esinezizukulwana ezimbini okanye ngaphezulu kwesizukulwana sakho (umzekelo, ootatomkhulu kunye nomzukulu), okanye umntu ongeyesizalwane oneminyaka engama-37 ½ engaphantsi kwakho . Umthetho wamanje unikezela ukuba ukukhululwa kwe- GST kuya kuhlonyelwa kwi-inflation kwiminyaka ezayo.
Uninzi lwamazwe alisa ukunyanzelisa irhafu yerhafu eyahlukeneyo yomhlaba kwakhona ahlola isizukulwana esahlukileyo sokuhlawula irhafu. Nangona kunjalo, njengentlawulo ye-state kunye neerhafu zerhafu, kukulungele ukubonisana nommeli oqeshwe ngokufanelekileyo kwiindawo zasekhaya ukuze uqinisekise ukuba urhulumente wakho unesizukulwana sakhe sokuhlawula irhafu.
Imali yentlawulo
Ngenxa yokufa okwenzeka ngo-2010, iindlalifa ze-decedent zazikhethela ukubeka i-estate estate tax tax estate okanye ukusebenzisa i -carryover regime . Isiphi isimo sokuguqulwa kwendlela ye-carryover kuthetha ukuba endaweni yabaxhamli belifa okanye i-trust yokufumana i-asethi ngokunyathela ngokuthe ngqo ukuya kumhla wokufa kwexabiso lemarike elungileyo, abaxhamli bafumene ubuncinane bexabiso lemarike elifanelekileyo lepropati okanye i-decedent isiseko sokuqala esingahle sitshintshwe emva kwemithetho ethile yokulungiswa kwemigaqo. Ngokuxhomekeke kwisiseko se-carryover ye-asethi, abaxhamli banokuhlawulwa kweerhafu xa ixabiso elizuze ilifa lithengiswa.
Ukufa kubangelwa naliphi na unyaka, ngexesha lokulungisa umhlaba okanye i-trust emva kokuba umntu efile, i-estate okanye i-asethi yexabiso iyakufumana inzala kuze kube yilapho isasazwa ngaphandle kwendawo okanye isithemba kubaxhamli bokugqibela, kwaye ukuba ezinye iintlobo iimpahla zithengiswa (ezifana nezitokhwe kunye nezibophelelo), ukuthengiswa kunokubangela ukufumana inzuzo enkulu emva kokuqwalasela isinyathelo ngokunyuka. Ngaphandle kwalolu hlobo, iindidi ezithile zeakhawunti zenze imiphumo yerhafu yengeniso ekubhekiselelwe kuyo ngokuthi "ingeniso ngokumalunga ne-decedent" (okanye i-IRD) xa umnini efa, njenge-Roth IRAs, 401 (k), kunye nee-annuities . Ngaloo ndlela, ngelixa iindawo ezininzi kunye nethemba zingenakuchaphazeleka kuzo zonke ngesipho, ilifa, ilifa, okanye isizukulwana esinqumla ukurhumela irhafu, ininzi iya kuthinteka ngandlela-thile ngerhafu yengeniso. Ingeniso ezuzwe ngumhlaba okanye i-trust inikwe ingxelo kwi- IRS Ifom 1041 , iRhafu yeNkokhelo yeNkokhelo ye- US kwiiNdawo kunye neNkxaso , ngenxa yeenjongo zerhafu zentlawulo, kwaye i-estate okanye i-trust ingadinga ukufakela ukubuyiswa kweerhafu yengeniso kwiindawo kunye neetrasti.