Imbali ye-Federal Estate Tax Exemption
Yintoni iRhafu yeTrans Estate?
Intlawulo yangaphakathi yeNkonzo yeRhafu ukuhanjiswa kwayo yonke impahla evela kumhlawuli-ntlawulo omnye ukuya kwelinye.
Ukuba uvakalelwa ngokukhethekileyo ngexesha lokuphila kwakho, irhafu yesipho ifanelekile. Irhafu yentlawulo igubungela isakhiwo esithunyelwa kumnini omtsha okanye umxhamli xa usweleka.
Kubalwa kwixabiso lefa lakho elihle, iimali eziphantsi komhlaba, amanye amatyala, kunye neendleko zokulawula zokulungisa ifa lakho. Unako ukukhawuleza imali okanye ipropathi oyinikezelayo. Unokukrazula ixabiso lepropati eya kwiqabane lakho - iinkolelo ezenziwe kumlingane azixhomekeke kwerhafu yezindlu.
Yilapho iphosakele khona: I-estate taxable yakho ayikho imeko yakho yeengxaki-iimpahla ezifuna inkqubo yovavanyo ukuba idluliselwe kumntu onokufumana umxhamli. Yiyo yonke into onayo okanye unomdla wobunini. Iimpahla ezithe ngqo ngqo kumntu ozuziweyo ogunyazisiweyo, njengengeniso yomshuwalense wobomi, ii-akhawunti zebhanki ezihlawulwayo kunye neengxowa-mali zomhlalaphantsi, azidingi iimvavanyo kwaye aziyiyo inxalenye yendawo yokuhlala yakho, kodwa banegalelo kwixabiso lempahla yakho ngenjongo yentlawulo yerhafu.
Yintoni yokuxolelwa kwentlawulo yezindlu?
Ukuxolelwa ngenye inqabileyo ebalulekileyo ekubanjwayo ungayithatha kwixabiso elihle lempahla yakho. Enyanisweni, ngenxa yolu xolelo, izimbalwa ezimbalwa ziphela zineentlawulo zeerhafu. Kuphela kwezi zimbini zokufa ezi-1 000 zenze ukuba le ntlawulo ihlawulwe ngo-2015 kuba ukukhululwa kuka-2015 bekuyizigidi ezingama-5.43.
Yenyuka ibe yizigidi ezingama-5.47 kwizigidigidi ngo-2017.
Ixabiso lefa emva kwazo zonke ezinye izithintelo zenziwa kufuneka zidlule umlinganiselo wokuxolelwa ngaphambi kokuba ibhalansi ihlawulwe irhafu. Ukuba i-net assets yakho ixabisa i-$ 5 yezigidi, ayinaso irhafu yezindlu. Ukuba i-$ 6 yezigidi, iya kuba neerhafu yerhafu kwi-$ 550,000.
UMthetho weRhafu woMninimzi waseMelika we-2012 ukhankanya umxoleliso wokunyuka kwamaxabiso, ngoko ukwanda kancinci unyaka unyaka. Nantsi indlela ukuxolelwa kwaphulwa phantsi kweminyaka yokuqala engu-81 yobukho bemali yentlawulo.
Iimpapasho zeeMbali zeRhafu ze-Federal Estate kunye neRhafu: ngo-1916 ukuya ku-1997
| Unyaka | Ukuxolelwa kweRhafu yezindlu | Ireyithi yeRhafu yokuThengisa |
| 1916 | $ 50,000 | 10% |
| 1917-1923 | $ 50,000 | 25% |
| 1924-1925 | $ 50,000 | 40% |
| 1926-1931 | $ 100,000 | 20% |
| 1932-1933 | $ 50,000 | 45% |
| 1934 | $ 50,000 | 60% |
| 1935-1940 | $ 40,000 | 70% |
| 1941 | $ 40,000 | 77% |
| 1942-1976 | $ 60,000 | 77% |
| 1977 | $ 120,000 | 70% |
| 1978 | $ 134,000 | 70% |
| 1979 | $ 147,000 | 70% |
| 1980 | $ 161,000 | 70% |
| 1981 | $ 175,000 | 70% |
| 1982 | $ 225,000 | 65% |
| 1983 | $ 275,000 | 60% |
| 1984 | $ 325,000 | 55% |
| 1985 | $ 400,000 | 55% |
| 1986 | $ 500,000 | 55% |
| 1987-1997 | $ 600,000 | 55% |
Ukutyelela iThebula Ukubonisa ukuKhutshwa kweRhafu yeTrasti yeNdawo yase-Federal Estate: ngo-1997 ukuya ku-2015 ukufumana ukuxolelwa kweerhafu yezindlu kunye namaxabiso omhlaba ophezulu emva kwe-1997.
Imirhumo yeZakhiwo zeNqanaba likaRhulumente
Izihlandlo ezilishumi elinesibini kunye neSithili saseColumbia zongezelela ukuba zenze iirhafu zezindlu zazo kwaye zinikeze ukukhululwa kwazo ngo-2015.
Iindawo ezinkulu kakhulu zinokuhlawulwa kabini kulezi zizwe, kwaye nabo badibanisa irhafu yombuso banokuhlawulwa irhafu yelizwe ngenxa yokuba ukukhululwa komgaqo-karhulumente kubonakala kuncinci kakhulu - ukuxolelwa kungamaRandi ayi-675,000 eNew Jersey.
QAPHELA: Imithetho yerhafu kunye neyemthethweni inokuguqula rhoqo kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Nceda uqhagamshelane nommeli okanye umgcini-mali kwi-advisory to-date-to-date. Ingcaciso equlethwe kule nqaku ayikho isiluleko somthetho okanye yerhafu kwaye ayifaki indawo yeengcebiso zomthetho okanye zerhafu.