Musa ukuyilahla iRhafu Estate Estate Taxes
Ngomhla we-2014 iSithili sase-Columbia kunye nala mazwi alandelayo achaza irhafu yabo yecala ngaphandle kwe- taxeral tax tax - i-Connecticut, iDelaware, iHawaii, i-Illinois, i-Maine, i-Maryland, i-Massachusetts, i-Minnesota, i-New Jersey, i-New York, i-Oregon, i-Rhode Island , ETennessee, Vermont, naseWashington.
Kwiintlobo ezininzi zezi zizwe, kukho "i-gap" ebalulekileyo phakathi kwexabiso le-taxeral exemption tax exemption kunye nexabiso le-tax exemption tax exemption. Izibini ezitshatileyo ezihlala kwezi zizwe, ikhefu linokubangela ukuba irhafu yomhlaba ihlawulwe xa umlingani wokuqala efa nangona kungekho ntlawulo ye-feral estate iya kuhlawulwa de emva kokufa komlingane wesibini.
Ngetshathi ebonisa ulwazi lwentlawulo ye-tax state ekhoyo yangaphambili kunye nekhoyo, bhekisa kwiTreyiti Estate Estate Tax kunye neKhadi lokuXhuma .
Yiyiphi i-Gap Exemption Gap ye-State Estate?
Ikhefu lokurhoxiswa kweerhafu lomhlaba libhekiselele kwimpahluko phakathi kokuxolelwa kwerhafu yomhlaba kunye nokuxolelwa kwerhafu ye-federal estate. Ngokomzekelo, ngelixa i-exemption tax tax exemption yowama-5,340,000, i-2014 Maine exemption yayiyi-$ 2,000,000 kuphela, eshiya "isithuba" se-$ 3,340,000 phakathi kweemviwo ezimbini. EMassachusetts , ukuhlawulelwa kwentlawulo yerhafu ye-2014 kwakukho i-$ 1,000,000 kuphela, ngoko i-gap yayiyi-$ 4,340,000.
I-G Estate yokuThumela iRhafu yeGesi ingayithinta njani iSicwangciso seMpahla?
Izibini ezitshatileyo ezihlala kwiSithili saseColumbia okanye enye yezi zizwe zikhankanywe ngasentla zinokuba neengxaki zerhafu yelizwe xa umlingani wokuqala efa. Ngoba? Ngenxa yokuba isicwangciso somhlaba esitshatileyo sitshatileyo siya kubandakanya i- AB Trusts ezenzelwe ukwandisa ukusetyenziswa kwezixokeleliso zerhafu zomhlaba zombini womtshato.
Ukuba ukucwangciswa kakuhle, ukucwangciswa kwe-AB ukuvumela ukuba izibini ezitshatileyo zidlulise i-$ 10,680,000 zamahhala ezivela kwiintlawulo zedolophu. Kodwa ingxaki kubantu abatshatileyo abahlala kwiCDC okanye enye yezinto ezibalwe apha ngasentla kukuba u-AB ukucwangcisa ukucwangcisa akukho nto enokuyenza ekunciphiseni irhafu yehlabathi. Le ngxaki iyancipha ngokusungulwa kwe-" exemption of taxation tax tax exemption " phakathi kwezibini ezitshatileyo zokufa ezenzeka ngo-2011 okanye kwiminyaka kamva.
Ngokomzekelo, ukuba isicwangciso somhlaba se sibini saseMassachusetts sabhalwa iminyaka emininzi edlulileyo ukwenzela ukuba sikhulise kuphela ukusetyenziswa kokuxolelwa kweentlawulo zomtshato (e-1997, xa i-taxeral estate exemption tax exemption is $ 600,000 kuphela ) kunye nomnye wabatshatileyo uyafa ngo-2014, ngoko i-$ 5.340,000 yokuqala yelifa lomlingane oshonile liya ku-B Trust. Kodwa ekubeni i-Massachusetts estate tax exemption is $ 1,000,000 kuphela, i-$ 4,340,000 ye-B Trust iya kuba phantsi kweentlawulo zaseMassachusetts. Oku kuya kumangaliswa kumlingane ohlala echazwe kwiminyaka eyadlulayo xa isicwangciso sendawo saqulunqwa ukuba iirhafu zomhlaba ziya kuhlawulwa kuphela kwaye zihlawulwe emva kokuba bobabili baqeshwe.
Kuthekani ukuba isicwangciso somhlaba se-Massachusetts sibini asibandakanyi ukucwangciswa kwe-AB nethemba ngenxa yokuba isibini sifuna ukuxhomekeka ekuphatheni kwerhafu ye-taxeral tax exemption?
Emva koko, becinga ukuba umlingane ohlalayo uthatha onke amanyathelo afanelekileyo okukhetha ukhetho, ngoko isi sibini siyakwazi ukudlula i-$ 10,680,000 (ukuba bobabili bafa ngo-2014) ngaphandle kweentlawulo ze-federal estate. Kodwa kuthekani ngemali yentlawulo yaseMassachusetts? Ngalolu hlobo nawuphi na uhlobo lwenkqubo yerhafu yelizwe, esi sibini siyakwazi ukugqithisa imali engama-1,000,000,000 ngaphandle kweentlawulo zaseMassachusetts.
I-ABC Iingxowa-mali zingasetyenziselwa ukucwangcisa i-State Estate Tax Intlawulo kwizinye iiMerika
Ngoko ke izibini ezitshatileyo ezihlala kwelinye lamazwe apho ziya kuba phantsi kwe-gap ye-tax exemption exemption? Ngethamsanqa, kwezinye zezi zizwe, kukho iindlela zokucwangcisa iirhafu zombuso kunye ne-federal yentlawulo ngendlela enokuthi imisele ukuhlawulwa kweerhafu zonke zeentlawulo emva kokufa komlingane wesibini ngokusebenzisa "inkqubo ye- ABC " endaweni AB ukucwangcisa ukucwangcisa.
Ezi zibandakanya i-Illinois, iMaine, iMaldin, eMassachusetts, eOhio (ngo-2012, ukusuka kwerhafu ye-Ohio ichithwe ngoJanuwari 1, 2013), e-Oregon, e- Rhode Island , eTennessee naseWashington. Kungenzeka kwakhona ukuba usebenzise uCwangciso lwe-ABC Trust kwiVermont, kodwa nceda uqhagamshelane nommeli we-Vermont wecebo lokuthengisa ukuba uqiniseke.
Kodwa kuthekani malunga neendawo apho ukucwangciswa kwe-ABC Trust akunakwenzeka? Emva koko kwezi ziqabane ezitshatileyo ziya kusadingeka zibandakanye ukucwangciswa kwe-AB nethemba kwizicwangciso zabo zezabelo kwaye kufuneka iqabane elihlala liza kufuneka likhethe phakathi kokuhlawula irhafu yelizwe emva kokufa komlingani wokuqala okanye inkxaso-mali ye-B ethembekileyo kunye nokwenza ukhetho olufanelekileyo. ukwenzela ukuba iirhafu zomhlaba zombuso kunye neseburhulumenteni ziza kufakwa emva kokufa komlingane.
Ekugqibeleni, phawula ukuba ininzi yombuso eqokelela irhafu yelizwe AB Ucwangciso lwe-AB Trust okanye u-ABC ukucwangcisa ukucwangciswa kuyimfuneko kwiibini ezitshatileyo ukwenzela ukwandisa ukusetyenziswa kokuhlawulwa kweerhafu komntu ngamnye kwixesha elide ukususela namhlanje kuphela iHawaii iyaqonda ukusetyenziswa kwayo ukuxolelwa kwerhafu yelizwe kunye noMaldinki baya kubona ukuphatheka kodwa kungabikho u-2018.