Ubume bemivuzo ye-Estate Estate ka-2013

Ingqwalaselo yeSakhiwo, Isipho kunye; Ukukhutshwa kweRhafu ye-GST ngo-2013

Emva kwempikiswano eninzi kunye neengcambu zokugqibela zengxowa-mali, uMthetho weRhafu wamaRhafu waseMerika ("ATRA" ngcaciso emfutshane) wasayinwa ngumthetho nguMongameli Obama ngoJanuwari 2, 2013. Lo myalelo omtsha wenza utshintsho olwenziwa nguNcedo lweRhafu, iNkxaso-mboleko yeNtswela-ngqesho, kwaye Umthetho wokuDalwa kweYobhi ("TRUIRJCA" okanye "TRA 2010" ngcaciso emfutshane) eyenziwe ngoDisemba 2010 ngokusisigxina ngokumalunga neerhafu zomhlaba zerhafu , iirhafu zesipho kunye nesizukulwana sokwehla iirhafu zokudlulisa , kunye nenye into ephawulekayo.

Ngezantsi uzakufumana isishwankathelo saloo nto i-ATRA enikezelayo malunga nale ntlobo yeerhafu zentlawulo yonyaka werhafu ka-2013.

Ukuze uphononongo olupheleleyo lweenguqu ezenziwe ngu-ATRA kwiintlawulo zerhafu, iirhafu zendawo, iirhafu zesipho kunye nesizukulwana esinqumla ukurhumela irhafu, kubhekisela kwiNew Estate Tax kunye neMithetho yeNgeniso yeNgeniso ka-2013.

2013 Utshintsho kwiRhafu yeZakhiwo, iRhafu yeZibonelelo, kunye neGeneration-Skipping Transfer Tax Laws

1. Intlawulo entsha kunye neyona ndawo ifanelekileyo, irhafu yesipho kunye nokukhutshwa kweerhafu zokudlulisa irhafu kunye neerhafu ezingenakuthi zihlawulwe. Ngaphantsi kwemiqathango ye-ATRA, ukukhululwa kwentlawulo ye -federal property tax has been indexed for inflation, ngoko ke kunyuka ukusuka kwi-$ 5.12 yezigidi ngo-2012 ukuya kwi-$ 5.25 yezigidi ngo-2013, kodwa izinga lokuhlawula irhafu yeendawo ezixabiswe kule mali liye landa ukusuka kuma-35% ngo-2012 ukuya ku-40 % ngo-2013. Ukongezelela, ukuxolelwa kwerhafu yesipho esiphila ngaso sonke isikhathi kuye kwaxhaswa kwi-inflation kwaye ke kwanda ukusuka kwi-$ 5.12 yezigidi ngo-2012 ukuya kwii-5.25 yezigidi ngo-2013, kwaye isantya esiphezulu serhafu senyuka ukusuka kuma-35% ngo-2012 ukuya kuma-40% ngo-2013 Ekugqibeleni, isizukulwana sokunqumla ukukhutshwa kwentlawulo yerhafu siye sahlawulwa kwi-inflation kwaye ke kwanda ukusuka kwi-$ 5.12 yezigidi ngonyaka ka-2012 ukuya kwii-5.25 yezigidi ngonyaka we-2013, kwaye isantya esiphezulu sokweqa isantya sokurhumela irhafu siye sanda ukusuka kuma-35% ngo-2012 ukuya kuma-40% ngo-2013. Ezi zihlomelo ezidibeneyo ziya kuqhubeka zihlawulwe kwi-inflation ngo-2014 nangeminyaka kamva.

1. "Ukunyameka" kwerhafu yokuhlawula irhafu yengxowa- mali ye- federal phakathi kwezibini ezitshatileyo sele zizinzile. Ngo-2009 kunye neminyaka eyandulelayo, izibini ezitshatileyo zingadlulela kumaxesha aphindwe kabini ukuxolelwa kwerhafu ye - federal ngokubandakanya "i- AB Trusts " kwisicwangciso sabo sobubi . I-TRA 2010 inqamle imfuno ye- AB yokucwangcisa ukutyala kwerhafu ye-frederal estate ngonyaka ka-2011 no-2012 ngokuvumela izibini ezitshatileyo ukuba zongeze nayiphi na indawo engasetyenziswanga yokuxolelwa kwerhafu yexabiso lomntu wokuqala ukuba afike kwi-exemption tax exemption, ebizwa ngokuba " ukukhutshwa kwentlawulo yokuhlawula irhafu ." I-ATRA yenza ukuba kubekho ukuhlawulelwa kwentlawulo yerhafu phakathi kwezibini ezitshatileyo ezisisigxina ngo-2013 nangaphezulu, oko kuthetha ukuba ngo-2013 isibini esitshatileyo singadlulela kwi-$ 10.5 yezigidi ukuya kwiindlalifa zabo ngaphandle kwerhafu ye-federal ngaphandle kwecebo. Kodwa ke, phawula ukuba nangona ifa lomntu oshonile angeke lihlawuliswe (ngamanye amagama, lixabiso elingaphantsi kwe-$ 5.25 yezigidi), iqabane eliseleyo liya kufuneka lifake i- IRS Ifomu 706 , i- United States United States Estate (kunye neGeneration- Ukugqithiswa kwe-Skipping) Ukubuyiswa kweRhafu , ukwenzela ukuxhamla umxolelwane weerhafu ongasetshenziswanga yerhafu engasetshenziswanga, ngaphandle koko umxolelwane womntu oshonile uya kulahleka.

1. I-"pick up tax" ayivukanga. Ngo-2005, " ukuthatha irhafu " yagqitywa phantsi komthetho we-federal. Ikhefu lokuthatha ityala yerhafu yelizwe eyayilingana nesahlulo se-taxeral tax bill kwaye yaqokelelwa ngabasemagunyeni abarhoxisa urhulumente. Ukuba imithetho yerhafu yendawo yokuhlala ivumelekile ukuba iphinde iphinde ibuyele kwimithetho eyayisetyenziswa ngo-2001, ngoko ukunyuswa kweerhafu kuya kuvela ngokukhawuleza ngo-2013, oko bekuya kuthetha ukuba izinto ezifana neCalifornia , eFlorida naseTexas ziya kuphinda zibuye baqokelela irhafu yelizwe ngendlela yokufumana irhafu. Ngelishwa ukuba ii-state ezingenayo irhafu yendawo yokuhlala, i-ATRA ayizange ivusele irhafu, ngoko ke iyaqhubeka ihlala ilele kwaye ayiyi kuphinda iphinde ibuye ibuyele. Khangela kwiTransport Estate Tax kunye neKhadi lokuXhoxiswa kwoluhlu lwamaziko okwangoku ahlawula irhafu yendawo yokuhlala.
2. Kuya kufuneka ucwangciso olukhethekileyo kwiirhafu zorhulumente kwezinye iindawo. Kuza kubekho namhlanje, akukho nawa mazwe athe amisa irhafu yerhafu yokurhweba yomhlaba eyenziwe yenze irhafu yerhafu ephathekayo phakathi kwezibini ezitshatileyo. Oku kuthetha ukuba kumazwe apho kukho umehluko phakathi kokuxolelwa kweerhafu ye-state kunye nokuxolelwa kwerhafu yomhlaba (njengoko kuMaine, apho ukuxolelwa kwentlawulo ye-estate estate ka-2013 kuphela i-$ 2 yezigidi, okushiya i-$ 3.25 yezigidi zeengxowa-mali phakathi kwamazwe kunye nezikhulu ), izibini ezitshatileyo ziya kufuneka zibandakanye ucwangciso olukhethekileyo kumaphepha abo okucwangcisa iindawo zokuhlala ukuze zisebenzise ngokunjalo ukuxolelwa kweerhafu zomtshato.

1. Kuya kucelwa ucwangciso olukhethekileyo kwizizukulwana zokweqa . Ngexesha elikhankanywe ngasentla ngentlawulo yokuhlawula irhafu iye yenziwa iphathekayo phakathi kwezibini ezitshatileyo, isizukulwana esinqumla ukukhutshwa kwentela yokudlulisa irhafu ayikho. Oku kuthetha ukuba ukuze izibini ezitshatileyo zisebenzise inzala yomtshato wesibini, ukucwangciswa kweerhafu, ukucwangciswa okukhethekileyo kuya kufunwa kumaphepha omtshato abatshatileyo.