Ixesha kunye nendlela yokufaka ifom ye-Form 706
I-Federal Estate Tax Tax
Iziza ezixabisekileyo ezingaphezu kweerandi ezingama-5.49 yezigidi zixanduva lokuhlawula irhafu kwi-balance balance above this threshold of deaths in the year 2017.
Oku kuxoxwa kubhalisiwe kwixabiso lokunyuka kwamaxabiso, ngoko landa ngokuphindaphindiweyo kwaye luya kwi $ 11.2 yezigidi ngo-2018 ngenxa yoMthetho wokuThuthwa kweRhafu kunye neMisebenzi.
Ifom 4768 Ukongezwa
Ifomu yeFayile 4768 ngokuzenzekelayo inikeza umenzi wefa okanye i-trustee ye- trust ephilayo kwiinyanga ezongezelelweyo ezintandathu ukuya kufaka i-tax tax return-Iifom 706, 706-A, 706-D, 706-NA, okanye 706-QDT. Ezi zizonke iintlawulo zeerhafu ezikhoyo kwiimeko ezithile. IFom 4768 kufuneka ifakwe ngomhla okanye phambi komhla ofunekayo weFomu 706 okanye ifomu elilinganayo lelifa.
Izinketho ezongezelelweyo
Ifom 4768 inikeza uncedo olongezelelweyo ngokunjalo. Icandelo II le fomu livumela abaqhubi okanye abaphathiswa ukuba bacele ngaphezu kweenyanga ezintandathu ezongezelelweyo ukuba bafake i-return tax tax if they attach a statement explaining why it's an extra time.
Umqhubi okanye umphathiswa angaphinda acele ixesha elongezelelweyo ukuhlawula irhafu yerhafu efunekayo ngokuzalisa iSahluko III sefomu.
Oku kufuna ukuba kufakwe isitatimende esibhaliweyo sencazelo. Ukuba awukwazi nje ukubaluleka kwefa kodwa ke ukubala irhafu eqikelelwayo akunakwenzeka, ungabheka ibhokisi ebonisa oku. Ngaphandle koko, umqhubi okanye umphathiswa kufuneka afake ukuhlawulwa kwentela ekulindelekileyo xa ufaka Ifomu 4768.
Ungafikelela kwaye ukhupha ifomu kwiwebhusayithi ye-IRS.
Izakhiwo ezingenayo i-Tawe Estate Taxes
I-IRS iyaqaphela "ukhetho oluphathekayo" oluvumela umlingane osasalayo ukuba athathe isabelo esele sishiye kwisigxina se-taxed taxeral exemption to apply to his own estate when he dies. Umzekelo, ukuba i-decedent yafa ibe ne-estate taxable eyayibiza i-$ 1 yezigidi, umlingane wakhe ohlala naye unokucela ibhalansi ye-4.49 yezigidi ze-exemption ukukhusela impahla yakhe kwerhafu ukuba wafa ngo-2017.
Umlingane ohlalayo kufuneka afake ifom ye-Form 706 ukuba ifune le nyulo nangona kungekho ntlawulo yerhafu ihlawulwa ngenxa yokuba i-$ 1 yezigidi kwiimpahla ziwela ngaphantsi kwe-$ 5.49 yezigidi zeemali. Ifomu yefayile ye-4768 ngokukhawuleza ngexesha lokufa linika iinyanga ezili-15 ukugqiba ukuba ngaba ufuna ukufaka ibango lokhetho.
Ezinye izithintelo zisebenzisela ukhetho lokuphathekayo, kwaye imiqathango yalo ingatshintsha unyaka. Ukwandiswa kweFom 706 kunokunika ixesha elinye ixesha elide lokuhlola iindlela zakhe.
QAPHELA: Imithetho yerhafu ingatshintshwa rhoqo kwaye ingcaciso engentla ingabonakali utshintsho olutshanje. Nceda uqhagamshelane nommeli wecandelo elincinci lokunika iingcebiso xa ujongene nefa elinokufumana iirhafu zomhlaba, okanye ukuba ucinga ukukhetha ukhetho. Ingcaciso equlethwe kule nqaku ayikho isiluleko somthetho okanye yerhafu, kwaye ayifaki indawo yeengcebiso zomthetho okanye zerhafu.