Impendulo yalo mbuzo ayikho, okwangoku, iPennsylvania ayiqokeleli irhafu yerhafu kwinqanaba likarhulumente.
Kwiminyaka embalwa edlulileyo, nangona kunjalo, izinto zahlukahlukileyo ngaphambi kokuba utshintsho olukhulu luqalise ukusebenza malunga nemithetho yerhafu yomhlaba. Imithetho yerhafu ye-federal ifumaneka njani neentlawulo zasePennsylvania? Ngaphambi kukaJanuwari 1, 2005, iPennsylvania yaqokelela irhafu yendawo yokuhlala kwinqanaba lelizwe, elibizwa ngokuba "yerhafu yokuqokelela," eyayilingana nesahlulo se-bill tax estate.
I-Tax Pick-Up
I-tax-pick-up "yerhafu yelizwe eqokelelwa ngokusekelwe kwingxowa-mboleko yerhafu ye-state ukuba i- IRS ivunyelwe kwi-return tax tax return, i- IRS Ifomu 706 , phambi koJanuwari 1, 2005. ngalinye lizwe linemithetho yerhafu eyahlukileyo ngokubhekisele kwerhafu yokuthabatha, ngoko ke inani eliza kuqokelelwa ngurhulumente lusetyenziswa ngokusekelwe kwimithetho yerhafu yelizwe. Ngokwenene, nangona kunjalo, umrhumo werhafu wehlabathi awuzange unyuswe okanye wehla ngenxa yerhafu yokuthatha. Esikhundleni salo, ixabiso lentlawulo yerhafu yahlulwa phakathi kwe-IRS kunye negunya lokurhoxisa urhulumente.
Ngoko, oko kuthetha ntoni kwisiNgesi esilula? Kuthetha ukuba inxalenye yerhafu ye-federal estate yenziwa ngokutsha kwi-IRS kwaye ihlawulwe ngokusemthethweni kumlawuli ohlawulayo urhulumente. Ukusukela njengoko kuchaziwe ngezantsi iPoland yasePolish iqokelela irhafu yelizwe, irhafu yendawo yasePennsylvania yayilingana nenxalenye yerhafu yokuqokelela.
Ngaphambi kukaJanuwari 1, 2005, ukuba iPhilippines ehleliyo ihlawulwe irhafu yentlawulo yomhlaba, ke irhafu yerhafu yasePennsylvania yayinqunywe ngokuthelekisa ukubalwa kwerhafu ephezulu kwerhafu yokufa karhulumente (umgca we-15 kwi-IRS Ifomu 706) kwisixa selifa lePennsylvania irhafu. Ukuba i-crediteral federal yayinkulu kunerhafu yelizwe, ke umahluko phakathi kweemali ezimbini ezilingana nentela yasePennsylvania, eyayihlawulwa kwiSebe leRevenue yasePennsylvania.
Ikamva leRhafu yasePennsylvania Estate Tax
Ngomhla kaJanuwari 1, 2005, irhafu yokuqokelela yahlulwa ngokusemthethweni phantsi kwemiqathango yoMthetho woPhuhliso loQoqosho kunye noMthetho wokuXhumululwa kweRhafu ("EGTRRA" efutshane). Ekuphenduleni kwezi nguqu kumthetho wesigqeba ophangela irhafu yokuthabatha, abanye bathi ukusetyenziswa ukuqokelela irhafu yokuthatha ikhefu kukhetha ukwenza imithetho evumela urhulumente ukuba aqokelele irhafu yelizwe. Oku kuthethwa ngokuthi "ukutshatyalaliswa" ekubeni i-state eyamisela irhafu yelizwe ingasekelwe kwimithetho yerhafu yomhlaba kwimithetho yerhafu ye-tax state.
Uninzi lwamazwe alenzanga nto kwaye ngoko alusayi kuqokelela irhafu yelizwe, kwaye iPennsylvania yayingomnye wabo. Ukongeza, ngelixa phantsi kwemigqaliselo ye-EGTRRA irhafu yokuqokelela ifuneka ukuba ibuyele ngo-2011, iNcedo loRhafu, iNkxaso-mali yokungasebenzi, kunye neYo Creation Act ka-2010 ("TRUIRJCA" ngcaciso emfutshane) ayizange ibandakanye ukubuyiselwa kwerhafu .
Nangona kunjalo, imiqathango ye-TRUIRJCA isetyenziselwe ukuphela ngomhla kaDisemba 31, 2012, emva koko ireyithi yokuthatha ityala ilungiselelwe ukubuyela. Hlalani nilungiselelwe ukuhlaziywa. Ukufumana okunye kwiipropati zepropati zasePennsylvania, bhekisa kuMahluko phakathi kwentlawulo yefa, irhafu yerhafu kunye nerhafu yokufa kwi-PA?
IRhafu yeRhafu yasePennsylvania
Irhafu yerhafu yerhafu ehlawulwa ngabanikezeli ngabanye belifa, ngelixa irhafu yerhafu ifakwa kwixabiso lonke lefa. Ngoko, ngaba iPennsylvania iphinda iqokelele irhafu yelizwe, ngokuchasene nentela yomhlaba? Impendulo yalo mbuzo nguEwe, iPennsylvania yenye yezinto ezisixhenxe eziqokelela irhafu yelizwe. Ukufumana ulwazi oluthe xaxa malunga nerhafu yelifa lePennsylvania, bhekisa kwiKhadi leRhafu leRhafu .