Ziziphi ii-Estates ze-2014 ezifunekayo ukufaka Ifomu 706?
I-Decentent i-Single, i-Gross Estate ixabiso elingaphantsi kwama-5,340,000
Ukuba i-decedent yayingatshatanga ngexesha lokufa kwaye ixabiso elibi lelifa lakhe alidluli i-$ 5,340,000, ke loo ndawo ayiyi kufunwa ukuba ifake i-IRS ifomu 706, i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu . Nangona kunjalo, iindlalifa kufuneka zidibane nommeli wezocwangciso zezindlu okanye ummeli weerhafu ukuze kuqinisekiswe ukuba ifom ye-Form 706 ifakwe kwezinye izizathu, njengokungena kwixesha lokufa kwexabiso lempahla yexabiso elimiselweyo ukuseka isiseko sabo, okanye ukwabiwa Isizukulwana esingasetyenzisiweyo sokwehla ukuxolelwa kweerhafu zokudlulisa irhafu kwii-testamentary trusts ezidalwe phantsi kwesicwangciso sefa esasemthethweni.
Ukuba kunqunywe ukuba ukubuyiswa kweerhafu yerhafu kufuneka kufakwe, kuya kuba ngeenyanga ezili-9 emva komhla wokufa. Ifayile ye-IRS ifomu 4768, isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyisela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Imirhumo , ngomhla okanye ngaphambi komhla ofunekayo kwiFomu 706 ukuze ucele ukwandiswa kweenyanga ezi-6. apho ungayifaka ibuyiselo.
I-Decentent i-Single, i-Gross Estate ibaluleka ngaphezu kwama-5,340,000
Ukuba i-decedent yayingatshatanga ngexesha lokufa kwaye ixabiso elibi lelifa lakhe lidlula i-$ 5,340,000, ke loo ndawo iya kufuneka ukuba ifake i-IRS Ifomu 706, i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu . Ukubuya kuza kuba ziinyanga ezili-9 emva komhla wokufa.
Ifayile ye-IRS ifomu 4768, isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyisela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Imirhumo , ngomhla okanye ngaphambi komhla ofunekayo kwiFomu 706 ukuze ucele ukwandiswa kweenyanga ezi-6. apho ungayifaka ibuyiselo.
Yintoni ekulindeleke ukujika ixesha le-IRS ukuphonononga i-IRS Ifomu 706? Lindela ukuba kuthathe ubuncinane iinyanga ezi- 6 ukususela ngomhla wokufakela ukubuyiswa ngaphambi kokuba i-IRS ibone kwakhona.
I-Decedent ishada, i-Gross Estate ixabiso elingaphantsi kwama-5,340,000
Ukuba i-decedent yayitshatile ngexesha lokufa kwaye ixabiso elibi lelifa lakhe alidluli i-$ 5,340,000, ke loo ndawo ayiyi kucelwa ukuba ifake i-IRS Ifomu 706, i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu . Nangona kunjalo, iqabane eliphilayo kufuneka lidibane nommeli wezocwangciso zezindlu okanye ummeli weerhafu ukuze kuqinisekiswe ukuba ifom ye-Form 706 ifakwe kwisithuba sokungena kwimiba yokufa kweempahla ze-decedent ukuze ziqiniseke ukuba ziqhubekile okanye zikhethe ukuphatheka irhafu yerhafu . Ngokufanayo, ukuba i- AB ethembise ukucwangciswa okanye isizukulwana sokuqhankqalaza kwi-plan yakhe yepropati, kufuneka iqabane elihlala lifanele lidibane nommeli wezezindlu okanye ummeli weerhafu ukuze kuqinisekiswe ukuba ifom ye-Form 706 iya kufakwa ukubika ixabiso elisetyenzisiweyo ukuxhasa i-B Trust kunye nosuku lokufa kwexabiso okanye ukunikezela ngokufanelekileyo isizukulwana esingasetyenzisiweyo sokudlulela irhafu yokudlulisa irhafu .
Ukuba kunqunywe ukuba ukubuyiswa kweerhafu yerhafu kufuneka kufakwe, kuya kuba ngeenyanga ezili-9 emva komhla wokufa. Ifayile ye-IRS ifomu 4768, isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyisela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Imirhumo , ngomhla okanye ngaphambi komhla ofunekayo kwiFomu 706 ukuze ucele ukwandiswa kweenyanga ezi-6. apho ungayifaka ibuyiselo.
Umntu ohloniphekileyo uyatshatanga, iGross Estate ibaluleka ngaphezu kwama-5,340,000
Ukuba i-decedent yayitshatile ngexesha lokufa kunye nexabiso elixabisekileyo lefa lakhe lidlula i-$ 5,340,000, ngoko kuya kufuneka ukuba ifayile ifake i-IRS Ifomu 706, i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu . Ukubuya kuza kuba ziinyanga ezili-9 emva komhla wokufa. Ifayile ye- IRS ifomu 4768 , isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyisela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Imirhumo , ngomhla okanye ngaphambi komhla ofunekayo kwiFomu 706 ukuze ucele ukwandiswa kweenyanga ezi-6. apho ungayifaka ibuyiselo.
Kuza kuvela nini i-IRS Estate Letter Closing Letter?
Xa i-IRS yamkele ukubuyiswa kweerhafu ye-federal, ichaza "I- Letter Closing Letter ." Ngoko yintoni na ixesha elilindelekileyo eliza kuthatha ifa ukuze ufumane i-Estate Tax Closing Letter evela kwi-IRS? Ekubeni amava ayenayo kuthatha ubuncinane iinyanga ezi- 6 ukususela ngomhla wokufakela ukubuyiswa kweerhafu yerhafu ngaphambi kokuba i-IRS ibone kwakhona, ungalindelanga ukufumana i-Estate Tax Closing Letter ubuncinane ubuncinane kweenyanga ezintandathu. Yaye ukuba ibuyiselo liphicothwe, yongeza okungenani iintsuku ezi-4 ukuya kwezi-6 ukuya kwiinyanga eziyi-6 zokuqala.
Ukufumana ulwazi oluthe xaxa malunga neTela lokuVala iNtengiso yeZindlu kunye neengcebiso malunga nokukhangela kwimeko yokubuyisela irhafu yefayili, bhekisa ukuba kuthatha ixesha elingakanani ukufumana i-Letter Closing Letter evela kwi-IRS?
Isishwankathelo se-Dead Estate Filing Deadlines ka-2014
Iinyanga ezili-9 ukususela ngomhla wokufa - Umhla wokusukela ngo-2014 Ifomu 706 okanye ifom 4768
Iinyanga ezili-15 ukususela ngomhla wokufa- Usuku lokufumana umhla we-2014 Ifom ye-706 yeendawo ezifike ngexesha elifake ifomu 4768
Iinyanga ezi-6 ukusuka ngomhla weFomu 706 ifakwe - Inani elilindelekileyo liza kuthatha ngaphambi kokuba i-IRS ihlaziye iFom 706