Ukuba uhlala eMassachusetts, ngoko uhlala kwelinye lamaqela ambalwa ahlala eqokelela irhafu yelizwe. Iziqithi zaseMassachusetts, kunye neendawo ezingabonakaliyo kunye nepropati yakho yokuhlala kunye ne / okanye impahla ebonakalayo e-Massachusetts, ilawulwa yerhafu yelizwe phantsi kwezi zikhokelo zilandelayo.
QAPHELA: Imithetho yombango ishintsha 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-Tax Estate Tax?
Kwiingxowa ezingekho phantsi kweMassachusetts, i-estate ingaxhomekeka kwingxowa-mali yaseMassachusetts ukuba iquka indawo yokuhlala okanye impahla ebonakalayo yendawo ene-taxus yokuhlala kwilizwe laseMassachusetts kunye nexabiso lexabiso elibi ngaphezu kwe-1,000,000,000 phantsi kweendlela ezichazwe ngasentla.
02 Ziziphi iifomu zeRhafu zaseMassachusetts ezifunekayo ezifunekayo?
Ummeli wezindlu eziphantsi kwefa eliphantsi kwerhafu yaseMassachusetts kufuneka aqale agqibe ukubuyiswa kweerhafu ye-federal, ifom ye-IRS 706 , kunye nomhla wokuhlaziywa ngoJulayi 1999 kunye nazo zonke iishedyuli ezichaphazelekayo. Xa ukubuyiswa kwe-federal kugqityiwe, ummeli wezindlu unokulungiselela iMbuyiselo yeRhafu yaseMassachusetts, ifomu M-706.
Ukongeza kwi-IRS Ifomu 706 kunye nomhla wokuhlaziywa ngoJulayi 1999 kunye neFomu M-706, la maxwebhu alandelayo angafuneka ukuba afakwe:
- Incwadi yokuVala yaseStar efakwe kwiSebe laseMassachusetts leRhafu ngaphandle kweenyanga ezimbini zokufumana, ukuba ifom yeFomu 706 iyafuneka. Iquka zombini incwadi ye-federal yokwamkelwa kunye nokulungiswa komgca ukuba kukho. Iikopi zeenguqu zeShedyuli kufuneka zihambisane neSicelo sokuThutshwa / ukuBuyiselwa okuTshintshiwe (Ifomu CA-6), okanye ngeFomu M-706 echitshiweyo, njengoko kufanelekile. I-Letter Closing Letter ye-Massachusetts ayiyi kukhutshwa ngaphandle kwekopi ye-Federal Closing Letter.
- ISatifikethi sokukhulula iMali yaseMassachusetts Estate Intlawulo (ifom M-792) ngokuphindwe kathathu kwiqonga ngalinye le-propati apho kufuneka kukhutshwa i-lien. Ikopi yesenzo okanye isatifikethi setayitile, kunye nesivumelwano sokuthengwa kunye nesithengiso (okanye ukuzinikela kwemali), ukuba kukho na, kufuneka inikezelwe.
- I-Afidavit yaseSouth African Non -sident Confident Decident (Ifomu M-NRA) kwiindawo ezingabonakaliyo.
03 Ngaba ukutshintshela kumntu osindayo ohlawulwayo?
Ukugqithiselwa ngokuthe ngqo kumlingane osindayo akahlawulwanga.
Izibini ezitshatileyo ezisetyenzisiweyo ku- AB Trust plan zokunciphisa umrhumo werhafu ye-federal estate , ityala leMassachusetts lingahlawulwa ngenxa ye-B Trust ngenxa yesithuba phakathi kweMassachusetts kunye nokukhululwa komthetho. Ngo-2013, eso sikhala si $ 4,250,000 . Nangona kunjalo, isakhiwo somtshato esitshatileyo singenza ukhetho oluseMassachusetts kuphela lokuphatha ithemba lokuba umlingane ohlala kuyo nguye oyedwa ofumana inzuzo "(" QTIP Trust "esifutshane) ngenjongo yokubala irhafu yendawo yaseMassachusetts. Ngaloo ndlela, kuba kukho ikhefu elikhulu phakathi kokuxolelwa kwerhafu yaseMassachusetts kunye nokukhululwa komthetho kunye nokhetho lwe-QTIP kuphela luvumelekile, abahlali baseMassachusetts abatshatileyo bangakwazi ukuhlawula ukuhlawulwa kweMassachusetts kunye nentlawulo yokufa komntu emva kokufa komlingane ohlala Ucwangciso lwe-ABC Trust.
04 Xa i-Return Estate Tax Tax Return kunye neNtlawulo yeNtlawulo?
Ukubuyiswa kweentlawulo zaseMassachusetts kufuneka kuhanjiswe, kwaye nayiphi na irhafu yerhafu kufuneka ihlawulwe, zingaphantsi kweenyanga ezithoba emva komhla wokufa.
Ngokuthumela "isicelo sokwandiswa kwexesha lokufaka ifayile yaseMassachusetts Estate Tax Return" (ifomu M-4768), ukongezwa kwexesha ukufakela ifom ye-Form M-706 inokunikezelwa ngexesha elifanelekileyo, ngaphandle kokuba isicelo senziwe okanye ngaphambi kokuba umhla wokuqala wokubuyiswa, kwaye i-100% yemali eqikelelwayo yaseRondon ihlawulwa irhafu. Ukungaphumeleli ukuhlawula ubuncinane i-80% yemali yerhafu yendawo yokuhlala ekugqibeleni ihlawulwe ngomhla okanye phambi komhla wokugqibela uya kubakho naluphi na ukongezwa kwexesha ukufaka ifayile, kwaye ukubuya kuya kuba phantsi kwesigwebo sokugqibela sokugqibela, kwaye mhlawumbi isohlwayo sentlawulo. Inzala iya kufikelela kuyo nayiphi na irhafu engenakuhlawulwa ukusuka ngomhla wokuqala.
Ngokufaka " isicelo sokwandiswa kwexesha lokuhlawula iRhafu yeMpahla yaseMassachusetts" (ifomu M-4768A), ukongezwa kwexesha lokuhlawula irhafu yeMassachusetts ihlawuliswa ixesha elifanelekileyo, kodwa kungabi ngaphezu kweenyanga ezintandathu. Nangona kunjalo, xa ukongezwa kwexesha lokuhlawula kunikwe, inzala nayiphi na imali ehlawulwa yerhafu evela kwimihla yokuqala eyimfuneko. Ukongezwa kunikwa kuphela isizathu esibalulekileyo. Ukwandiswa kweminyaka emithathu ukususela kumhla wokukhawulelwa unokunikezelwa ekuboniseni ubunzima obubi.
05 Kuphi iMbuyiselo yeRhafu yaseMassachusetts ifakwe kunye neNtlawulo yentlawulo eyenziwe?
Inkokhelo yentlawulo ye-Massachusetts estate kufuneka yenziwe ngetshekhi ehlawulwa kuyo: I-Commonwealth yaseMassachusetts. "Faka igama elipheleleyo leNgcaciso yeNtlalo kwinxalenye yemoko yokukhangela. kuboniswe ekubuyiselweni ukuba akuhlawulwanga ngenye indlela. Ukubuyiselwa kunye nentlawulo yentela kufuneka ithunyelwe kule ilandelayo:
I-Massachusetts Property Tax Unit
PO Box 7023
EBoston, MA 02204
06 Yintoni iMaster Estate Estate Rate Rate?
Ukusebenza kwimini yokufa okanye emva komhla kaJanuwari 1, 2003, iRhafu yaseMassachusetts yeerhafu yeendawo zokuhlala kunye nabangewona abahlali bayabhalwa ngokubhekiselele kwikhredithi yentlawulo yemvume yentlawulo yelizwe ekuvunyelwene ngayo kwiRhafu ye-Revenue Code esebenza ngo-Disemba 31. , 2000.
Ukuba i-estate iqulethwe kuphela kwipropati phantsi kweentlawulo zaseMassachusetts, ihlawulela iMassachusetts inani elilingana nekhredithi ye-federal kwiirhafu zokufa zomhlaba eziqingqiweyo zisebenzisa i-Internal Revenue Code ngo-Okthoba 31, 2000.
Kwimeko yomhlali waseMassachusetts onomnini okanye othungileyo impahla okanye impahla ebonakalayo ngaphandle kweMassachusetts, eMassachusetts unikela ngetyala ngempahla okanye kwiirhafu zelifa ezihlawulwe ngokufanelekileyo kwamanye amazwe.
Kwimeko yomntu ongehlali waseMassachusetts onomnini okanye othungela impahla okanye impahla ephathekayo e-Massachusetts, inani lemali yentlawulo yaseMassachusetts engeyona ndawo iyingxenye yekhredithi evumelekileyo evela kwi-federal estate tax return ukubuya kwexabiso elixabisekileyo laseMassachusetts ipropathi ithwala kuyo yonke impahla ephantsi kwendawo apho ikhona khona.
07 Xa Kukhutshwa Iingxowa Zentlawulo yeMassachusetts Estate Tax?
Ngeentsuku zokufa okanye emva komhla ka-1 kuJanuwari 1, 1997, ukuba inani lempahla elibi lifuna ukuba kufakwe imali yokubuyiswa kweentlawulo zaseMassachusetts, "iSatifikethi sokukhulula iMali yaseMassachusetts Estate Tax" (ifom M-792) iyadingeka kwi-estate estate unelungelo lokusindisa okanye njengabaqeshi ngokubanzi, i-real estate egcinwe kwi-trust kunye nezinye izinto ezingenalo inxalenye yoluhlu lwempahla kodwa ingabandakanywa kwi-estate taxable. Ifom M-792 ingafuneka ukuba i-probation yangasemhlabeni apho kukho ukuthengiswa (okanye ukuzinikela kwemali), kwaye akukho ncwadi yokuvala ikhishwe.
Kwiimpawu zeempawu ezifa emva okanye emva koJanuwari 1, 2003 ezingenakufuneka ukuba zifake i-M-706, ifungelweyo ye-executor, ibhalisele phantsi kweentlungu kunye nezohlwayo ze-perjury, ezibhaliswe kwiRejista yeeNkonzo kunye nokuchaneka ukuba Ixabiso lexabiso elibi li-decedent alifuni ukuba kufakwe intela yerhafu yaseMassachusetts, kufuneka ikhuphe ifa elibi lekhonkco. I-Massachusetts Department of Revenue ayishicileli iifidavithi ezingenanto zokufakela kwiRejista yeZenzo, nangona ezinye iiRejista zingashicilela iifidavithi zesampuli kwaye zinikezele uluntu.
Kwiimimandla zeempawu ezifa emva okanye emva koJanuwari 1, 2003, ezilinganayo okanye ezidlulileyo kwimfuneko yokufakela iMassachusetts ngonyaka wokufa, uKomishinala weRevenue uza kukhupha i-lien malunga nepropati ukuba uKomishinala unelisekile ukuba ukuqokelela irhafu ayiyi kuba yingozi. Umkomishinala uya kukhupha i-lien ngokukhupha ifom ye-M-792, "iSatifikethi sokukhulula iMali yaseMassachusetts Estate Tax Lien."
08 Ndingayifumana phi iNgcaciso eyongezelelweyo malunga neTimific Estate Tax?
Ukufumana ulwazi oluthe xaxa malunga neentlawulo zaseMassachusetts, bhekisa kwiwebhusayithi yaseMassachusetts yeSebe leNgeniso: Isikhokelo sokuThengiswa kweeNtlawulo (ezifunekayo kumhla wokufa okanye emva koJanuwari 1, 2003).