Imbali yeSilinganiso soRhafu seNkozo kunye nokuXholwa koBomi
Iminyaka yentlawulo ye-2010 ukuya ku-2012 yayisekelwe kwiNcediso yeRhafu, iNtsholongwane yeNgqesho engagunyazisiweyo kunye noMthetho wokuDalwa kweYobhi , owaziwa ngokuthi "TRUIRJCA." I-TRUIRJCA isayinwe kumthetho nguMongameli uBarack Obama ngomhla kaDisemba 17, 2010.
Umthetho wawucinga ukuba usebenze iminyaka emibili, kodwa uMongameli uBrazil wasayina uMthetho weRhafu wamaRhafu waseMelika , owaziwa njenge-ATRA, wangena kumthetho ngoJanuwari 2, 2013, okwenza amalungiselelo athile phantsi kwe-TRUIRJCA isigxina. Le miqathango ithintela irhafu yempahla yentlawulo kunye neentlawulo zesipho.
I-Federal estate kunye neentlawulo zesipho ziza kuhlala zihamba phambili, kodwa ziye zafakwa kwi-inflation-zilungiswa ngezikhathi ezithile ukuze zihambisane noqoqosho. Isakhiwo esiphezulu kunye nesibonelelo seserhafu sesipho senyuka ukusuka kuma-35 eepesenti phantsi kwe-TRUIRJCA ukuya kuma-40 ekhulwini phantsi kwe-ATRA, apho ihlala khona ngo-2016. Le nto isengaphantsi kakhulu kunokuba ibe ngo-1997.
Iimbali zeBhodi yamaZiko eSibonelelo soBomi beeNkcazo kunye neRhafu
| Unyaka | Ukuxolelwa kweRhafu yeSipho | I-Gift Gift Tax Rate |
| 1997 | $ 600,000 | 55% |
| 1998 | $ 625,000 | 55% |
| 1999 | $ 650,000 | 55% |
| 2000 | $ 675,000 | 55% |
| 2001 | $ 675,000 | 55% |
| 2002 | $ 1,000,000 | 50% |
| 2003 | $ 1,000,000 | 49% |
| 2004 | $ 1,000,000 | 48% |
| 2005 | $ 1,000,000 | 47% |
| 2006 | $ 1,000,000 | 46% |
| 2007 | $ 1,000,000 | 45% |
| 2008 | $ 1,000,000 | 45% |
| 2009 | $ 1,000,000 | 45% |
| 2010 | $ 1,000,000 | 35% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
Imali yokuxolelwa ikhuphuke ibe yizigidi ezingama-5.45 yezigidi ngo-2016, kodwa isantya serhafu esiphezulu sihlala sisigxina kuma-40 ekhulwini.
Indlela yokuKhutshwa kweNtlawulo yokuThuthwa kweRhafu yoBomi
Musa ukudibanisa ukungabikho kwerhafu yesipho esiphila ngaso sonke isikhathi kunye nokukhutshwa kwentela yonyaka wesipho. Zizinto ezimbini ezihlukeneyo, nangona zisebenza ngetekiti kwaye zidibanisa neerhafu zentlawulo ye-federal.
Ukukhutshwa konyaka kungama-14,000 e-$ 000 ngonyaka ka-2016. Unako ukunika le mali okanye ipropati kumntu omnye ngamnye ngonyaka ngaphandle kokufaka irhafu yesipho. Ukuba ufuna ukunika izipho kubantu ababini, banako ukufumana i $ 28,000. Unokunika i $ 42,000 kubantu abathathu, njalo njalo. Ukukhutshwa kwaye kwahlonyelwa kwi-inflation phantsi kwe-ATRA, ngoko kuya kunyuka kwiminyaka ezayo.
Ukuba unika umntu u-20,000 $ ngonyaka wekhalenda, unokukhetha ukwenza. Unokuhlawula irhafu yesipho kwii-6,000 zamaRandi ezongezelelweyo malunga nokukhutshwa konyaka, okanye uvumele ukukhululwa kwakho kwemali eyi-5.45 yezigidi ukuyikhupha.
I-Credit Unified Tax Credit
Intlawulo yesipho yomthetho kunye neerhafu zendawo zihlanganiswe ngento ebizwa ngokuba yi-Unified Tax Credit. Ikhredithi enye ye-$ 5.45 yezigidi ezikhutshwayo. Ungayisebenzisa ukukhusela isakhiwo sakho kwiirhafu xa usweleka, okanye ungayisebenzisa ukuyichasa umthwalo werhafu wokunika ngaphezu kwesibonelelo sokukhutshwa kwentela yesipho somntu ngamnye ngonyaka.
Ukuba unquma ukungahlawulisi irhafu yesipho kwi-$ 6,000 eyongezelelweyo oye wanikela yona, kufuneka ufake ifayile yokubuyisela isipho nanini, Ifomu 709 , kwaye ubonise ukubuya ofuna ukusebenzisa ukuxolelwa kwakho kwexesha lokuphila elibonelelwe nge-Unified Tax Credit.
Ukunciphisa ukuthotywa ngokukhawuleza kwi-credit-$ 6,000 kuya kubakho ukulahlekelwa kwi-$ 5.45 yezigidi zezigidi.
Ukuba awukho ndawo kufuphi ne-$ 5 yezigidi-kunye kunye nezinto eziphathekayo, le nto inokuba yinto efanelekileyo. Kodwa ukuba ulindele ukuba nobutyebi obuninzi ngexesha lokufa kwakho, ngokwaneleyo ukuba i-$ 5.45 yezigidi zeMali yeTyala eManyeneyo ingenakho ukukhusela yonke impahla yakho kwiirhafu zezindlu, ukuyisebenzisa ukukhupha izipho ngaphezu kwe-inclusion year kungabangela ukuba ingozi yakho ibe yingozi. Ireyithi yentlawulo ephezulu yomhlaba yerhafu iphinda ibe ngama-40 ekhulwini.
Umgca ophantsi: Ukuba ungumyinge waseMelika, ukukhutshwa kwentela yesipho sokuphila kwangoko kunokukuvumela ukuba unike imali eninzi kunye neentlawulo zentlawulo. Ukuba ulindele ukuba ifa lakho liza kukhululeka, qhagamshelana neCPA okanye ugqwetha weerhafu ngaphambi kokuthatha isigqibo sokusebenzisa ukukhutshwa.
Ukujonga ukukhutshwa konyaka kwintlawulo yesipho kunyaka ka-1997 ukuya ku-2015, nceda ubhekise kwiThebhile yokubonisa ukukhutshwa konyaka ngonyaka kwi-Gift Tax: 1997 - 2015 .
Ukujonga ukukhutshwa kweerhafu ze-federal kunye neerhafu zerhafu ezivela phezulu ukusuka ngo-1916 (ngowokuqala umrhumo werhafu wenziwa) ngo-1997, nceda ubhekise kwiThebula lokubonisa ukuThutshwa kweRhafu ye-Federal Estate ne-Rate: 1916-1997 .
Ukujonga ukuxolelwa kweerhafu ye-federal kunye neerhafu eziphezulu ze-tax ukususela ngo-1997 ukuya ku-2015, nceda ubhekise kwiThebula lokubonisa ukuThengwa kwentlawulo ye-Federal Estate ne-Rate: 1997 - 2015 .