Ukuba uhlala kwiDelaware, ngoko uhlala kwelinye lezithuba zamagunya asekuhlaleni irhafu yokufa kwendawo. Iziqithi zaseDelaware, kunye neendawo zokungabonakaliyo kunye neendawo eziphathekayo kunye ne / okanye impahla ebonakalayo e-Delaware, ilawulwa yerhafu yokufa kwendawo phantsi kwezi zikhokelo zilandelayo.
QAPHELA: Imithetho yendawo 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 Xa i-Subject Estate Estate kwi-Delaware Estate Tax ngo-2014?
Ngomnyaka werhafu ka-2014, oku kuthetha ukuba kubahlali baseDelaware, i-estate ingabakho phantsi kwerhafu yefa le-Delaware ukuba ixabiso elipheleleyo lilonke lidlula i-$ 5,340,000 .
Ngomnyaka werhafu ka-2014, oku kuthetha ukuba kuba ngabemi beeDelaware, i-estate ingaxhomekeka kwerhafu yefa le-Delaware ukuba iquka indawo yokuhlala kunye / okanye impahla yezinto ezibonakalayo ene-situs ngaphakathi kwe-Delaware kunye nefa elibi ngaphezu kwama -5,340,000 .
02 Ziziphi iifom zeeRhafu zeDelaware eziFanelekileyo ezifunekayo?
Iziza zabemi baseDelaware kufuneka zifake ifom yeFomu 900-R, iRhafu yeRhafu yeZakhiwo zeZibonelelo zokuHlala .
Iimimandla zabangewona abahlali baseDelaware kufuneka zifake ifom yeFomu 900-NR, iRaint Return for Non-Resident Decedents .
03 Ngaba ukutshintshela kumntu osindayo ohlawulwayo?
Ukugqithiselwa ngokuthe ngqo kumlingane osindayo akahlawulwanga.
Izibini ezitshatileyo ezisetyenziselwe ukucwangcisa i- bill ye-taxeral tax tax bill, i-tax Delaware yentlawulo ayiyi kuhlawulwa kwi-B Trust emva kokufa komlingani wokuqala ukususela kwi-exemption tax exemption.
Qaphela ukuba kumazwe apho ukuxolelwa kweerhafu zomhlaba kungaphantsi komxoleliso werhafu we-federal, kuya kubakho irhafu yelizwe efunekayo kwi-B Trust ngenxa yecala phakathi kokuxolelwa kwezindlu kunye ne-exemption federal. Nangona kunjalo, iindawo ezincinci zivumela isakhiwo somtshato esitshatileyo ukuba senze ukhetho lokuphatha ithemba lokuba umlingane oyedwa ufumana inzuzo "(QTIP" mfutshane) ngenjongo yokubala irhafu yelizwe . Ngaloo ndlela, abahlali abatshatileyo bamazwe athile bangabandakanya ukucwangciswa kwe- ABC Trust kwisicwangciso sabo sezindlu.
04 Xa i-Delaware Estate Return Return Tax kunye neNtlawulo yeNtlawulo?
Ingxelo yokubuyiswa kweerhafu ye-Delaware kufuneka ifakwe, kwaye nayiphi na irhafu yerhafu kufuneka ihlawulwe, zingaphantsi kweenyanga ezili-9 emva komhla wokufa.
ISahlulo seNgeniso singakwandisa ixesha lokufakela ibuyiselo kwaye, sinokwandisa ixesha lokuhlawula irhafu kwithuba elifanelekileyo ukusuka ngomhla ofunekayo. Ukuba ixesha lokufakela i-taxeral tax return tax isandiswa ngenxa yesicelo sokwandisa kwi- IRS ifom 4768 , isicelo sokwandiswa kwexesha lokuFaka iRhafu yeRhafu yeNdleko , ke ixesha lokufakela ukubuyiswa kweerhafu ye-Delaware liya kwandiswa ngokuzenzekelayo ixesha, ngaphandle kokuba ikopi eqhutyweyo yesibonelelo sokwandiswa kwezemfundo sinikezelwa kwiCandelo leNgeniso ngaphambi okanye ngokubuyiswa kweDelaware.
Isicelo sokwandisa asiyi kuwandisa ixesha lokuhlawula irhafu yefa le-Delaware, kwaye inzala iya kwandiswa ngelixesha lokunyusa. Inzala yomyinge i-1/2% ngenyanga (okanye inxalenye yayo) kwiirhafu ezigqithisileyo, zivavanywa ukususela ngomhla wokuhlawulela ukuya kumhla wokuhlawula. Isohlwayo esongezelelweyo se-5% ngenyanga, ukuya kuma-50% kwindleko yentlawulo efunekayo, iyasebenza.
05 Kuphi i-Delaware Estate Tax Return Return ifakwe kunye neNtlawulo yentlawulo eyenziwe?
Imbuyiselo yeposi kunye nentlawulo kwi:
IDelaware Division of Revenue
PO Box 2044
Wilmington, DE 19899-2044
Iitshekhi kufuneka zihlawulwe kwi-"Delaware Division of Revenue."
06 I-Delaware Estate Tax Calculated njani?
Ireyithi yentlawulo ye-Delaware yerhafu yerhafu eqhubela phambili eyenza i-16% kwiindawo ezixabiswe kwi-10,040,000 okanye ngaphezulu.
07 Ndingayifumana phi iNgcaciso eyongezelelekileyo malunga neRela Estate Estate Taxes?
Ukufumana ulwazi oluthe xaxa malunga neerhafu zefa ze-Delaware, bhekisa kwiwebhusayithi yeDelaware yeSebe lezeMali.
08 Ngaba i-Delaware iqokelela iRhafu yefa?
Ngaba i-Delaware ngoku iqokelela irhafu yendawo yokuhlala, leyo irhafu ehlolwayo malunga nesabelo esithathwe ngumntu ngamnye ofumana inzuzo yefa elichasene nentela yezindlu, ehlolwayo malunga nefa lonke? Impendulo yalo mbuzo ayikho ; Intlawulo yefa le-Delaware yachithwa ngokufanelekileyo ngenxa yokufa okuvela emva okanye emva koJanuwari 1, 1999.