Ukuqonda indlela iHawaii Estate Tax ezithinta ngayo indawo
Ukuba uhlala eHawaii, ngoko uhlala kwelinye lamaqela amancinci athe aqokelela irhafu yokufa kwendawo. Iziza zeendawo zaseHawaii, kwakunye neendawo ezingabonakaliyo zakhiwo ezihlala eHawaii, zixhomekeke 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 Ngayiphi i-Subject Estate Estate kwi-Taxi Estate Estate ngo-2015?
Nangona kunjalo, ukuba i-decedent yayisindiswa ngumlingane kwaye iqabane livumelekile ukuba lifune unyulo lokutshintshwa, okanye " ukuphatheka ," kokuxolelwa kwetyala elingasetshenziswanga yerhafu engasetshenziswanga, ngoko ke kufuneka i-Returni yentlawulo yaseHawaii ifakwe kwinkundla yokwenza ukhetho . Bona oku ngakumbi malunga nokuphatheka ngezantsi.
Ifa lomntu ongeyena umhlali wase-US, engekho ummi wase-US, ukhankanywe ukuba ireyithi ehlawulwayo (esetyenziswe nge-IRS Ifomu 706-NA, iNgxenye II, umgca 1) yayingama-60,000 okanye ngaphezulu.
02 Ziziphi iiFomu zeRhafu zaseHawaii eziMelwe ukuba ziye zafakwa?
Ummeli wakhe okanye enye i- fiduciary emele ifa ephantsi kwerhafu yeHawaii kufuneka igqibe kwaye ifake iHowei Estate Tax Return, ifomu M-6.
Amaphepha alongezelelweyo ayimfuneko ukuba afakwe kwiSebe leRhafu leHawaii lilandelayo:
- I-Form ye-IRS ye-IR6 (ngomnyaka wokufa) igqityiwe ngeCandelo 2, umgca we-12 okanye i-IRS Ifomu 706-NA igqitywe ngeCandelo II, umgca 8
- Zonke iishedyuli zedolophu kunye neFomeral Fomu 712, njengoko kufuneka
- Isatifikethi sokufa
- Ukugqibela kunye neTestamente
- Izikhokelo ezifunekayo
- Amandla amaxwebhu okuqeshwa
- Ikopi yerhafu yokubuyela kwerhafu yombuso okanye ukubuyiswa kweerhafu zangaphandle, ukuba ifa liphantsi kwezinye iirhafu zokufa
- Nawaphi na amaxabiso okanye ii-appraisals
Kwiimimandla ezingenakudingeka ukuba zifake iRayi Estate Tax Return, ummeleli okanye umntu (okanye) onawo, ukulawula, okanye ukugcinwa kwipropati ye-decedent kufuneka afake isicelo sokuKhutshwa, ifomu M-6A, kunye neSebe Ukuhlawulwa kwentlawulo ukuba i-arhente inqwenela ukufumana ukukhululwa okuye kwabonisa ukuba ilifa likhululekile kwiirhafu phantsi kwesahluko sama-236E, iiSitatimende eziHleziwe eHawaii.
03 Ngaba ukutshintshwa komntu osindayo ohlawulwayo?
Ukutshintshela ngokuthe ngqo kumlingane osaphila akahlawulwanga.
Kuba abatshatileyo abasebenzisa u- AB Trust ukucwangcisa ukunciphisa umrhumo wabo werhafu we-federal, irhafu yokufa yaseHawaii ayifanelekanga kwi-B Trust emva kokufa komlingani wokuqala ekubeni ukuxolelwa kweHawaii kwafanisa ukukhululwa komthetho.
04 Ngaba iinguqu kwi-Civil Union Partner ehlawulwayo?
Ngomhla kaJanuwari 1, 2012, imibutho yabasebenzi yabonwa kwiHawaii. Imibutho yabasebenzi yabangena kummandla ngaphandle kweHawaii nayo yaqatshelwa, ngaphandle kokuba ulwalamano lwaluhlangabezane neemfuno zokufaneleka zeHawaii, zingeniswe ngokuhambelana nemithetho yenye igunya, kwaye ingabhalwa.
Umthetho waseHawaii wanikezela ukuba i-Internal Revenue Code izigaba kunye nemigqaliselo ebhekiswe kwifa leHawaii kunye ne-generation-skipping rules tax tax ezisebenza kumyeni nomfazi, abatshatileyo, okanye umntu kumtshato womtshato uya kusebenza kumaqabane omtshato kunye amandla afanayo kunye nesiphumo njengokungathi "yindoda nomfazi", "abatshatileyo", okanye eminye imigaqo echaza abantu kwimibandela yomtshato esemthethweni. "Ngoko ke, ukubhekisela" kutshatile "," ongatshatanga "kunye" nomlingane "kuthetha" kwimibutho yabasebenzi "," kungekhona kwimibutho yabasebenzi ", kunye" nomlingani womanyano ", ngokulandelanayo.
05 Ngaba ukuhanjiswa kweeHawaii Estate Exemption Allowed Between Spouses?
Ewe. Nangona kunjalo, ukuphatheka kwezicelo kusetshenziselwa ukufa kuphela emva koJanuwari 25, 2012, abahlali base-US okanye abemi baseU.S. abatshatanga ngokusemthethweni ngomhla wokufa (kubandakanywa imibutho yabasebenzi baseHawaii okanye okulinganayo) kunye nabangenabo baseburhulumenteni base-US, abahlali base-US, apho vunyelwe nayiphi na imbopheleleko enxulumene nomthetho we-US
06 Yintoni eyayiyiHawaii Estate Tax Rate?
Intlawulo yaseHawaii yerhafu yaqala ngo-5% kwaye yaphuma ngo-16%.
07 Ngamhla nini iRayi Estate Tax Return kunye neNtlawulo yeNtlawulo?
Ifom ye-M-6 kufuneka ifakwe, kwaye nayiphi na irhafu yerhafu kufuneka ihlawulwe, zingaphantsi kweenyanga ezili-9 zokufa. Ukwandiswa kwexesha ukufakela ifom ye-Form M-6 ayizange ilonge ixesha lokuhlawula nayiphi na irhafu efunekayo.
Ukwandiswa kwefom yeFom ye-M-6 isekelwe kwandiso lwentlangano ukufaka ifayile yokubuyiswa kweerhafu ye-federal. I-Hawaii yayingenayo ifomu yokwandisa eyahlukileyo, kodwa ukongezwa kweenyanga ezithandathu zokufaka ifom yeFomu M-6 iya kunikwa ukuba:
- Ikopi ye-IRS eyongeziweyo yokwandiswa ukuba ifake i-return tax tax return, ifom ye-IRS 4768 , iqhotyoshelweyo kwifomu M-6; kwaye
- Ifom ye-M-6 ifakwe ngumhla ochanekileyo ochazwe yi-IRS yokufakela ukubuyiswa kweerhafu ye-federal.
08 Kuphi iRawaii Estate Tax Return I-Filed neNtlawulo yentlawulo eyenziwe?
Zonke iifom ezifunekayo kunye nayiphi na intlawulo ngenxa yokuthunyelwa ngeposi:
EHawaii kwiSebe leRhafu
PO Box 259
Honolulu, Hawaii 96809-0259
09 Ndingayifumana phi ulwazi olongezelelweyo malunga neTaxi Estate Estate Taxes?
Ukufumana ulwazi oluthe xaxa malunga neentlawulo zeHawaii, jonga kwiwebhusayithi yeHawaii yeRhafu yewebhusayithi.
Ungabiza inkonzo yabathengi kwi-808-587-4242 okanye i-toll-free kwi-1-800-222-3229; umnxeba we-Intelligence Disabled at 808-587-1418 okanye i-toll-free kwi-1-800-887-8974; okanye uthumele ifeksi kwi-808-587-1488.
Ungaphinde uthumele i-imeyile isebe kuThengi.Services@hawaii.gov.
Unxibelelwano lungathunyelwa kwi:
Isebe leNkonzo yesebe
PO Box 259
Honolulu, HI 96809-0259
Ngaba iHawaii iqokelela iRhafu yefa?
Hayi, iHawaii ayisayi kuqokelela irhafu yefa kuba yatshintshwa yerhafu yelizwe ngo-1983.