Okwangoku, iindawo ezimbalwa kuphela kunye neSithili saseColumbia ziqokelela irhafu yexabiso kumgangatho welizwe, ngelixa iithandathu kuphela ziqokelela irhafu yefa kwizinga likaRhulumente, kwaye amabini ase-Maryland naseNew Jersey - aqokelele bobabini.
Ngoko yintoni umehluko phakathi kweerhafu yerhafu kunye nerhafu yefa?
Yiyiphi iRhafu yeZakhiwo
Irhafu yerhafu luhlobo lwerhafu yokufa ebalwa ngokusekelwe kwinani lempahla yomntu ofileyo ngomhla wokufa.
Zonke iimbuso ezikhoyo ngoku zikarhulumente zerhafu zorhulumente zinika abahlali kunye nabangewona abahlali abanempahla yabo okanye ipropati yabo ebonakalayo e-state ukukhululwa kwerhafu yelizwe. Ezi zixokelelo zivela kwi-675,000 engaphantsi kwe-New Jersey ukuya kuma-5,340,000 aphezulu kwi-Delaware naseHawaii, kwaye ininzi iphela ihambisa i $ 1,000,000 ukukhululwa.
Bhekisela kwiKhadi leRhafu yeNdawo kunye neKhadi lokuXhoxiswa ngolwazi malunga namagunya alandelayo aqokelela irhafu yeerhafu kunye neengxowa-mali ezikhoyo zentlawulo ye-state - Connecticut , Delaware , District of Columbia , eHawaii, e-Illinois , eMaine, e-Maryland, eMassachusetts , eMinnesota , eNew Jersey , eNew York , e- Oregon , e- Rhode Island , eTennessee , eVermont naseWashington .
Iliphi iRhafu yelifa
Ukwahlula irhafu yerhafu kunye nerhafu yefa , yinto yentela yokufa ebalwa ngokusekelwe kumntu ofumana ipropati yomntu ofileyo .
Ngamanye amagama, irhafu yezindlu isekelwe kwixabiso elipheleleyo lefa kwaye ngoko irhafu iya kuqokelelwa kuphela ukuba ixabiso lidlula ukuxolelwa kwentlawulo yerhafu emva kokuncitshiswa okusebenzayo.
Ngakolunye uhlangothi, irhafu yerhafu iya kuqokelelwa kuphela ukuba ifa lidlulele kumntu ophantsi kwentlawulo yefa kwindawo yokuqala.
Kuzo zonke iithandathu zelizwe eziqokelela iirhafu zokutshintshwa kweerhafu kubahlali abatshatyalaliswayo baxothwa ngokupheleleyo kwerhafu, ngelixa ezine kwiintandathu (Iowa, Kentucky, Maryland naseNew Jersey) ukudluliselwa kubantwana kunye nabazukulwana abasindayo baxolelwe ngokupheleleyo irhafu. Oku kuthetha ukuba e-Nebraska nasePennsylvania, ipropati idlulisela kubantwana kunye nabazukulu okanye izindlalifa ezingaphezulu, njengabazalwana kunye noodade okanye abantakwabo kunye nabantwana, okanye abahlobo baya kuthotyelwa irhafu yelizwe.
Umxholo ongezantsi kwiRhafu yeMpahla kunye nefa leRhafu
Ngoko ufuna ngokwenene ukwazi malunga neentlukwano phakathi kwerhafu yelizwe kunye nerhafu yelizwe? Nangona umntu oseburhulumenteni oqokelela irhafu yelifa angakhetha iindlalifa zabo ngokucophelela ukwenzela ukuba agweme intela yelifa lelizwe (njengokungabandakanyi abazalwana kunye noodade okanye abantakwabo kunye nabahlobo okanye abahlobo njengezindlalifa), oku akunakwenzeka urhulumente oqokelela irhafu yelizwe.
Qaphela ukuba i-Indiana yachithwa irhafu yelizwe layo ngoJanuwari 1, 2013, kodwa ngenxa yokufa okwenzeka ngaphambi kwaloo mhla, i-Indiana estate ingaxhomekeka kwerhafu ye-Indiana : I- Overview ye-Indiana Inheritance Tax Act - 2012 .
Khawubhekise kwiKhadi leRhafu leRhafu yeSizwe isishwankathelo semithetho yerhafu yelifa kule miqathango ilandelayo iqokelela irhafu yefa - i- Iowa , eKentucky , eMaldin , nase- Nebraska , eNew Jersey nase- Pennsylvania .
QAPHELA: Ukumisela imithetho iguqule rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku kwimithetho. 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.