Ukuguqulwa kweCarryover Basis kunye neTax Estate
I-Modified Basis Rules
Ngaphantsi kwemiqathango yoMthetho woPhuhliso loQoqosho kunye noMthetho wokuXhaswa koNcedo lokuThuthukiswa kweRhafu ka-2001 (okanye "i-EGTRRA" efutshane), ukukhululwa kwentlawulo ye-taxeral estate kwandiswa kancane kancane, kwaye izinga lokuhlawula irhafu lancipha kancane kancane ngo-2010 xa i-taxeral estate tax scheduled to yaphela ngokupheleleyo kuloo nyaka kuphela. Esikhundleni serhafu ye-federal estate, i-EGTRRA iqalise "imithetho eguquguqukayo ye-carryover," echaphazela impembelelo yengeniso yokufumana ipropati. Ngaphantsi kwemithetho echitshiweyo ye-carryover, umvuzo wengeniso yepropati ezuze ifa unokuhlaselwa yi-$ 1.3 yezigidi, ngokuchasene nesinyathelo esingenamkhawulo phantsi kwemithetho yerhafu yangaphambili. Ukongeza, ukuba ipropati ilizuzwe ngumlingane osasalayo (ngokuthe ngqo okanye nge-trust ye-interest interest terminable (okanye i-QTIP), ngoko ke loo propati inokufumana i-$ 3 yezigidi ezongezelelweyo.
Ngaphantsi kwemigqaliselo ye-TRA 2010, irhafu yerhafu ngumgaqo ongagqibekanga we-2010 decedents. Ngoko ukwenzela ukuba izindlalifa ze-2010 zikhethwe kwimithetho yerhafu ye-carryover kunye nemithetho yerhafu yezindlu, izindlalifa ziza kufuneka zifake ifom ye-IRS entsha ebizwa ngokuba yiFomu 8939, Ulwabiwo loNyuka kwiSiseko sePropati efunyenwe kwiSigwebo .
Ingcaciso ibuyisela kuphela, ngokuchasene nokubuyela kwerhafu, kwaye iya kuba ngomhla okanye ngaphambi koJanuwari 17, 2012. Ukongezwa kwexesha ukufakela Ifomu 8939 ayiyi kunikwa, kwaye iifom ezichitshiweyo zingafakwa kuphela kwiimeko ezincinci. Ulwazi malunga nezandiso kunye nezilungiso zingatholakala kwiimigaqo kunye neSaziso sika-2011-66.
Ziziphi iinqununu zika-2010 ezikhethiweyo ezikhethiweyo ukuba zikhethe ukusebenzisa imithetho yokuguqula i-carryover ngokuchasene nemithetho yerhafu yezindlu? Ngokubanzi, iindlalifa zendawo engama-2010 ezidlula i-$ 5,000,000 ziya kufuneka zisebenze amanani ukuqinisekisa ukuba ukusetyenziswa kwemigaqo ye-carryover eguquguqukayo ngokumalunga nemithetho yerhafu yendawo yokuhlala kuya kuba nengqiqo kuba kuya kuba nephulo lokuphuka apho kuya kwenza ukuba kunzulu ukufaka isicelo enye esikhundleni senye.
2010 Imithetho yentlawulo yezindlu
Ngaphantsi kwemiqathango ye-TRA 2010, irhafu ye-federal estate, ekhankanywe ngentla, ekufuneka ilahleke ngokupheleleyo kunyaka werhafu ka-2010 phantsi kwe-EGTRRA, yavuswa ngokuyisimangaliso kwaye yabuyiselwa ngokutsha emva kukaJanuwari 1, 2010, yonke i-2010 kwiindawo. Umkhapheli kulo myalelo werhafu wezindlu omtsha kukuba unika umrhumo omkhulu werhafu ye-estate-$ 5,000,000 - kunye nomlinganiselo omncinci werhafu ohlala kwi-35%. Ngaphandle kwalokhu, iindlalifa ze-2010 ziyavuma ukuba ngubani okhetha ukusebenzisa imigaqo yerhafu yezindlu endaweni yeemigaqo-siseko ezizitshintshileyo ziya kufumana isinyathelo esipheleleyo ngokuphathelele kwipropati yazo.
Njengoko kukhankanywe ngasentla, imithetho yerhafu yerhafu yimiqathango engapheliyo yeendawo ze-2010. Kuthetha ukuba ukuba i-estate estate ayizange idlulele i-R5 000,000 yeeRhafu, ngoko iindlalifa azizange zenze nantoni na kwaye zafumana isinyathelo esipheleleyo kwisiseko kwifa zabo. Kodwa ukuba loo mali yayidlula i-$ 5,000,000 ngexabiso, ukufa kwenzeka phakathi kukaDisemba 1 noDisemba 17, 2010, kwaye izindlalifa zazifuna ukusebenzisa imithetho yerhafu yendawo yendawo yendawo yendawo yendawo yokuhlala, esikhundleni sokuba iindlalifa zimele zifake ifa Ukubuyiswa kweerhafu, ifom ye-IRS ye-706 , i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , ngomhla okanye kwangaphambi kukaSeptemba 19, 2011. Kodwa i-IRS yakha ukudideka ngokungakhishwa kwinguqulelo yokugqibela ka-2010 kwifom ye-706 kude kube ngoSeptemba.
Kuba iindlalifa ze-2010 iziqithi ezidlulileyo i-$ 5,000,000 kunye nomfaki wabo oshonile bafa phakathi kukaDisemba 18 noDisemba 31, 2010, ukuba babefuna ukufaka irhafu yeendawo endaweni ye-carryover imithetho, ngoko bekufuneka bafake i-IRS Ifomu 706 okanye phambi kweenyanga ezilisithoba emva komhla wokufa komntu oshonile, ngaphandle kokuba, njengoko kuchaziwe ngasentla, ifomu ayikhange ifakwe kwada kwaqala ngoSeptemba.
Ngenxa yalesi sizathu iindlalifa zeendawo ze-2010 ezifuna ukufakela ifom ye-706 kodwa ayikwazanga ukuyilungisa kwaye ifakwe kwixesha kufuneka ifake ifom ye-IRS ifom 4768 , isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyisela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation- Ukudlulisa i-Skipping) Imirhumo , ukwenzela ukufumana ukongezwa kweenyanga ezithandathu ngokuzenzekelayo ukufaka Ifom ye-706 kwaye uhlawule nayiphi na irhafu efunekayo.
2010 Imithetho Yentlawulo Yemivuzo
Ngoxa i-TRA 2010 yenza utshintsho olukhulu kwimithetho elawula irhafu yentlawulo ye-federal, ayizange ifuthe i-exemption tax exemption, ehlala kwi $ 1,000,000. Nangona kunjalo, phantsi kwemigqaliselo ye-EGTRRA, izinga lokuhlawula irhafu kufuneka lihliswe ukusuka kwi-45% ngo-2009 ukuya kuma-35% ngo-2010, kwaye i-TRA 2010 ayizange ifuthe ukunciphisa izinga lokuhlawula irhafu.
Kwabo abenza izipho ezihlawulwayo ngo-2010, kuya kufuneka bafake i- IRS Ifomu 709 , iSipho sase- United States (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , ngomhla okanye phambi ko-Ephreli 16, 2012 (ukususela ngo-Apreli 15 kuya kweSonto).