Ukusebenzisa Ulwakhiwo lwezoTyalo-mali oluNcincileyo lunokuncedisa iParents of Pass on More Wealth
Ulwalamano lwamaKhaya oluthile lunokuvumela iiNtsapho ukuba zigcine ubutyebi obungakumbi kwiipokotshi zazo
Njengomtyalo-mali omtsha, sele uyazi ukuba akukona nje ngemali enokwenzayo, yimalini ogcina ngayo ephaketheni lakho. Ukongezelela ukubukela iindleko zokuxhatshazwa ezifana nee-commissions brokerage , kubalulekile ukufunda indlela yokunciphisa irhafu. Uninzi lwabatyalo-mali abatsha bacinga kuphela ngeentlawulo zentengo-ntlawulo kodwa kubantu abasondelayo umhlalaphantsi , iintlawulo zesipho kunye neerhafu zerhafu zibaluleke ngokufanayo.
Ngokuzibandakanya utyalo-mali lwakho luhlobo oluthile lwesakhiwo esisemthethweni esaziwayo njengentsebenziswano engaphelelwanga yintsapho, endiyichazele ngokucacileyo kwiNtlalontle yabalingani beNtsapho 101 - Isingeniso seNtlalontle yabanini-mali , ungadlulisela i-asethi yakho njengemasheya, iibhondi , i- real estate , ubugcisa, ukuqokelelana , kunye neendlalifa ezifana nezingane kunye nabazukulu ngokunika ubungqina bentsebenziswano ngonyaka ngamnye ukuya kwimida yentlawulo yesipho.
Ukuba utshatile, unako ukunikela, nangaphezulu, unyaka ngamnye ngenxa yokuba amanqanaba okukhutshwa kwentela ephosakeleyo ayaphumelela kabini! Yindlela enhle yokukunceda ugcine utyalo-mali olwakhayo kwiminyaka emininzi yomsebenzi onzima kwintsapho kunokuba uwathathe urhulumente.
Ukusebenzisa ukuKhutshwa kweRhafu yeNkokelo yonyaka kwiSibonelelo seNtlawulo-Namafowuni angabandakanyekanga kwiiNdlalifa zakho
Njengoko ndakufundisa kwinqaku elibizwa ngokuba yiNciphisa iRhafu yeZindlu zakho ngeZipho zeRhafu ezingenasiphoso , unyaka ngamnye iCongress ivumela umntu ukuba anikezele kumlinganiselo othile, ukungahlawulwa kwentlawulo, kwabanye.
Izibini ezitshatileyo zingadibanisa iirhafu zonyaka zerhafu kwaye zenzeke ngokuphindaphindiweyo inani lemali abangayinika umntu. Ngomnyaka werhafu 2016, ukukhutshwa kwaba yi-14,000 ye-$ 000 ngomntu ngamnye (isibini esitshatileyo sinokunika umntu othile u-$ 28,000 phakathi kwabo, kunye nomlingane ngamnye enze imali eyi-14,000 yesipho; enye yeenzuzo zezomthetho kunye nezimali ze-1,400 + zomtshato e-United States ). Ukukhutshwa oku kusebenza kummkeli ngamnye . Oko kukuthi, unako ukunika abantu abalishumi ababalelwa kwii-28,000 ezingama-28,000 nganye, okanye i-280,000 yeeyonke, kwaye ahlawule irhafu yesipho. Ukuba udlulile ukukhutshwa kwerhafu yonyaka wonyaka wesibonelelo kumntu othile, kufuneka ukubala ngokumalunga nokuhlawulwa kwentlawulo yakho yesipho kunye nesipho somvuzo, njengoko ndichazela kwiMali yokuThengiswa kweRhafu yeMpahla, iNani, kunye nokuXholelwa? . Ngaphandle kokungena kuloo mbandela wokugqibela, ngokukodwa, kubalwa ngokuchasene nemali ukuba i-estate yakho ingabandakanyi xa kuthela irhafu yerhafu. Ukuba uphupha yonke into yokuphila ngaphambi kokuba ufe, yonke ipensenti yefa lakho ingaba phantsi kweentlawulo zerhafu yehlabathi, ngokwembali, ziye zaphakama ngokugqithiseleyo kwinqanaba lomda ekuthinjweni.
Umzekeliso unokunceda. Khawucinge ukuba utshatile.
Wena kunye neqabane lakho nifake i $ 5,000,000 ngokugcina kunye nokutyalomali ngaphezu kwexesha lokuphila. (Oku kufuna kuphela i-358 yeenyanga ngenyanga kwi-10% yokubuyisela iminyaka engama-50.) Unabantwana abane kunye nabazukulwana abalishumi elinesithandathu. Khumbula ukuba, ngo-2016, umda wesibonelelo somvuzo ngamnye ngommkeli uyi-$ 14,000. Oku kuthetha phakathi kwakho kunye neqabane lakho, ungadlulisela ukuya kuma-28,000 kwii-nganye kubantwana bakho kunye nabazukulu ngaphandle kokuhlawula ipenini kwiirhafu zesipho.
Udibanisa yonke i-asethi yakho kwintsebenziswano engabandakanyekanga kwaye usho igama kunye nomlingane njengabalingani abaqhelekileyo, ukunika ulawulo oluhlangeneyo lolawulo lwemihla ngemihla. Izitokisi zakho, iibhondi, i-real estate, ubugcisa, ukuqokelela; konke okubangela inxaxheba kubambiswano olulinganiselweyo lwentsapho.
Ngomhla ka-1 kuJanuwari kunyaka ngamnye, udlulisela i-$ 28,000 yamaxabiso enxulumene nolwalamano olulinganiselweyo kubanini abaxhamli bababini (abantwana abane kunye nabazukulu abayishumi nesithandathu).
Ungakwazi ukufaka imibandela kwisivumelwano sobambiswano ukuze uncede uqinisekise ukuba isipho sakho asixhasi; umzekelo, ukwenza oko ukuze bangakwazi ukuthengisa izabelo zabo okanye ukuzithumela kunoma ubani (njengomlingane ukuba batshata) baze bafike kwi-35 yabo yokuzalwa. Izipho kubantwana abancinci zingenziwa nge- UTMA okanye kwithenda yokuchitha imali .
Oku kuthetha ukuba unyaka ngamnye, unako ukunika ixabiso lemali eyi-560,000 yexabiso ngaphandle kokuhlawula ipenethi kwiirhafu zesipho okanye ukuchukumisa ifa lakho lokuphila elimanyeneyo kunye nokuxolelwa kwentlawulo yesipho (i-$ 28,000 ezidluliselwe kumaqela angama-20 ahlukeneyo = i-$ 560,000)! Kungcono, ukuhamba phambili, abantwana bakho nabazukulu banokubambisana ngokubambisana kunye nentsapho, ukuze bafumane zonke izabelo , inzala, inzuzo enkulu , kunye nezinye iingeniso kwiintsika zabo. Oko kuthetha ukuba ukubuyela kwexesha elizayo, ukuba kukho nayiphi na, kuya kufikelela kwinzuzo yabo kwaye kungabandakanywa kwi-estate yakho ngenjongo yentlawulo yerhafu. Ngokomzekelo, ukuba usapho olulinganiselwe luhlanganiselwe kwixabiso ngo-10% emva kwentela kunyaka wokuqala ngenxa yengeniso yerenti, ukuxabisa impahla, ukufumana amasheya, izabelo zemali, inzala yomtshato, okanye ezinye izinto, ekupheleni kweenyanga ezilishumi elinesibini, uya kuba $ 4,884,000 kunye namalungu entsapho ayenayo i-$ 616,000. Oku kuthetha ukuba awunganikanga kuphela i-$ 560,000, kodwa nabo banandipha ii-56,000 zamaRandi ekubuyiseleni kubambiswano. Le eyongezelelweyo engu-56,000 zamaRandi awunayo ukunikela kwiminyaka ezayo. Ngaphezulu, kunyaka ozayo, baya kufumana iindleko zokutshala imali kwi-$ 56,000 eyongezelelweyo, kwakhona, ukudala umjikelezo odibeneyo .
Ukusebenzisa iRipidity Discounts kunye noNxulumano lwaBasebenzi beNtsapho luya kuPhumela kwiiNkxaso ezinkulu zentlawulo
Ngombulelo kwimeko enkundleni eyaziwayo eUnited States, iiyunithi zentsebenziswano engabambiswanga yintsapho ziyakwazi ukufumana isaphulelo sokuthengiswa kwemali okanye, njengoko ziyaziwa ngokusemthethweni, "izaphulelo ngenxa yokuntuleka kwemarike". Oko kuthetha okokuba i-IRS ayiyi kuxabisa iinqunithi zentsebenziswano kwixabiso labo lexabiso lempahla, kodwa kunoko, zenza uchungechunge lwezibalo eziyinkimbinkimbi eziza kuzama ukuphendula izinto ezifana nokungabikho kolawulo, ukungakwazi ukuthengisa ngaphandle kokuba abaninzi abanamalungelo uyavuma, kunye nezinye izithintelo ezingekho kwipropati ephathwe ngokufanelekileyo ngaphandle kwemimiselo.
Ngamanye amagama, ngenxa yokuba wena kunye neqabane lakho, njengabalingani abaqhelekileyo bentsebenziswano engaphelelanga, usoloko ulawula ubambano obunqongophele lwentsapho nangemva kokuba wenze isipho kubantwana bakho nabazukulu, isipho asifanelekanga njengoko bekunjalo ukuba ubuza kubanikezela izabelo zeCoca-Cola okanye imali engayifaka kwibhanki. Enyanisweni nokuba ulwalamano oluthile lwentsapho luba neengxenye zeCoca-Cola kwaye unayo imali ehleli kwibhankini kuba abafumana isipho abanakwenza nantoni na, kodwa kunjalo. Abakwazi ukuhla ukuya kumthengisi wemoto baze bathenge iTesla okanye iJaguar entsha. Abakwazi ukuthatha iholide nayo.
Ngokuqhelekileyo, ukuba ihlelwe ngokufanelekileyo kunye neengcebiso zabagcini-zimali abaneemfanelo kunye nabameli, unokukwazi ukufumana izaphulelo zecala lokufikelela kwi-50% yexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso. Ngokuqhelekileyo, kufuneka ube nokukwazi ukufumana izaphulelo zecandelo elingama-25%. Iinkcukacha ziya kuxhomekeka kwiimeko ezizodwa ezizungeze ulwalamano oluthile lwenzululwane kwaye kufuneka zihlale zithathwa kuphela emva kokubonisana ngononophelo nabacebisi bakho beerhafu, abameli kunye nabatyalo-mali .
Khawucinge ukuba abacebisi bakho bakholelwa ukuba unokuthatha isaphulelo se-35% sokubambisana kunye nosapho lwakho oluthile. Ukubuyela kumzekeliso wethu wangaphambili, oku kuthetha ukuba unokwenza isipho semali engama-43,076.92 wexabiso lentsapho yokubambisana kunye neendlalifa ezingama-20, okanye i-$ 861,538.40 inani, ngelixa libala nje nge-$ 28,000, okanye i-$ 560,000, ngenjongo yentlawulo. Oku kufaka i-$ 301,538.40 eyongezelelweyo kwizandla ezihlangeneyo zezindlalifa zakho, eziza kubandakanya zona ngaphandle kwendawo yakho.
Ukusebenzisa iMali-mboleko yeeNtsapho ezithengiweyo ezibekwe kwiSatifikethi seRhafu seSatifikethi sokuNciphisa iRhafu kunye neNtlalontle yabasebenzi
Isicwangciso esilandelayo sokunciphisa irhafu yesipho kunye neentlawulo zezindlu kunye nentsebenziswano engabandakanyekanga kubandakanya ukuboleka imali kumalungu entsapho okanye ezinye iindlalifa kwiirhafu ezincinci kakhulu, ngoko ke usebenzisa loo mali ebolekisiweyo ukuthenga iiyunithi zentsebenziswano ezincinci ezibandakanya amazinga aphezulu , ngokukhawuleza ukuphikisana ngokugqithiseleyo kwithuba ukwenzela ukuba ubuninzi obutyebi buninzi badluliselwa kubaxhamli bakho abakhethiweyo. Inqanaba elincinci lomyinge ungahlawulwa ngaphambi kokuba ubale njengesipho sesibonelelo sentela yesipho esaziwa ngokuba yi-"federal rate rate", okanye i-AFR. I-IRS ipapasha le ntlawulo nganye ngenyanga, kwangaphambili.
Makhe sijonge kwinyanga kaMatshi 2016. Nazi iirhafu zomthetho ezichaphazelekayo.
- Iifom zeSatifikethi esifutshane (ii-3 zeminyaka okanye ngaphantsi)
- Ukuqulunqwa konyaka = 0.65%
- I-semi-Annual Compounding = 0.65%
- Isiqingatha sekota = 0.65%
- Inyanga yenyanga = 0.65%
- Iimali eziphakathi kwexesha eliqhelekileyo le-Federal Rates (iminyaka emithathu ukuya kwi-9)
- Inkomfa yoNyaka = 1.48%
- I-semi-Annual Compounding = 1.47%
- Kwinqanaba lekota = 1.47%
- Inyanga yenyanga = 1.47%
- Ixesha elide elisetyenziswayo kwi-Federal Rates (ngaphezulu kweminyaka engama-9)
- Ukuqulunqwa konyaka = 2.33%
- I-semi-Annual Compounding = 2.32%
- Isiqingatha sekota = 2.31%
- Inyanga yenyanga = 2.31%
Makhe sicinge ukuba emva kokusebenzisa izaphulelo zexabiso kunye nokunika izigidi ezingama-43,076.92 kumntwana ngamnye kunye nabazukulu, okanye i-$ 861,538.40 iyonke, unquma ukuboleka nganye i-$ 100,000.00 ukuthenga ii-unit units ezinxulumeneyo. Ubhala inqaku lesigxina ukwenzela ukuba ityala likhuselekiswe ngamaqumrhu abambiseneyo kunye nokusetyesha ixesha lokubuyisela iminyaka engama-30. Masiyeke ixabiso lokuthengiswa kwezaphulelo okwangoku (unokwazi ukusebenzisa i-$ 100,000.00 ukuthenga amaxabiso angama-153,846.15 ayixabiso elithile elincinci, xa uhlawulelo lokuthengiswa kwemali lufike kuma-35%, umzekelo, kodwa luya kunzima kunokuba sifanele sijongane umzuzwana njengoko kungenise imiphumo yerhafu).
Ukucinga ukuba ukhethe ukuhlanganiswa kwonyaka, ngamnye umntwana kunye nabazukulu bakho baya kuhlawula i-2.33% kwi-mboleko yemali eyi-100 000 ngonyaka, okanye i-$ 2,330. Nangona kunjalo, ukuba iintsapho zentsebenziswano ezincinci zikhula ngokubaluleka ngesixa esiphezulu-siza kusebenzisa i-10% njengokuba izinga elifanelekileyo lokubuyela kunye kunye nosapho olunxulumene nolunye ulwalamano luba neefayili ezingaqhelekanga ezifana nezakhiwo zaseofisi zendawo, amashishini angasese. ipropati yengqondo, kunye nokunye kunye namasheya, iibhondi, okanye ezinye iziqinisekiso - umahluko we $ 7,670 uhambela ngokufanelekileyo ummkeli wesipho, osebenzisa imali yakho ukwandisa iphepha lakhe lokulinganisela . Njengoko ixesha liqhubeka, ukunyuka kwamaxabiso okunciphisa amandla okubuyisela amandla okuthenga i-$ 100,000 ukwenzela ukuba, kwakhona, iphele kwisandla sommkeli wesipho.
Ukukhawuleza ukubuyisela ngokusebenzisa umlinganiselo kwiintsebenziswano zentlalo
Kwiintsapho ezithatha ukufumana iimpahla ezingasetyenziselwa, ezifana nezenkampani ezizimeleyo kunye nezakhiwo eziqhelekileyo, inye into eqhelekileyo ukuyidibanisa izaphulelo kunye neentlawulo zentsapho kwiimilinganiselo zaseburhulumenteni ezifanelekileyo, kodwa ke unentsapho ebambiseneyo uqobo luphuma kwaye luboleke imali. Ngokomzekelo, kulo mzekelo, cinga ukuba intsebenziswano engabandakanyekanga yasetyenziselwa i-$ 5,000,000 kwi-nqununu ukuthenga ivenkile yezorhwebo kwisiseko se-50% -t-equity basis, elandelwayo ngokwembali. KwiMiddle Midwest okwangoku, bekuya kuba lula kwiimarike ezisezantsi-yesibini ukuguqula loo nto ibe yi-10% ukuya kwi-15% ngonyaka. Iiprojekti ezinengqiqo ezibonakalayo ngabasemagunyeni basekuhlaleni banokukwenza okungakumbi, ngokukodwa ukuba benentlobo efanelekileyo njengokuba nekampani yokwakha eyabavumela ukuba bazalise ukuphuhliswa kweendleko eziphantsi kunokuba abatyali-zimali bezindlu.
Ulwahlulo lweeRhafu zoNgeniso lwentlawulo phakathi kwamaLungu oNtsapho esebenzisa ubudlelwane boLuntu
Enye inzuzo enkulu yale ndlela kukuba abantwana abadala abazimeleyo kodwa benza imali encinane kunawe kunye neqabane lakho (funda: abo bakhululwe kwizinto ezibizwa ngokuba yi-kiddie tax rules ziwela kwibhonki ephantsi. Kungenxa yenguqu yenkqubo yerhafu yamuva eyenziwa nguMongameli Obama kunye neCongress.
Ukucacisa, njengomnyaka werhafu ka-2016, umntu owenza ngaphantsi kwama-37,650 ayi-$ 37,650 kwimali engenayo epheleleyo, okanye isibini esitshatileyo esenza ngaphantsi kwama-75,300 ngemali engenayo, ingakhokhela i-0% kuyo nayiphi na igalelo elifanelekileyo kwiinzuzo ezinkulu . Ukuba ugqirha ophumelelayo okanye usomashishini kwi-bracket ephezulu, oku kuthetha ukugcina imali ebenokuya kwi-Federal, uRhulumente kunye noorhulumente basekuhlaleni ezandleni zezithandwa zakho ezifunwayo, kunoko. Ukusasazeka kwamalungu entsapho amaninzi, oku kungathetha amashumi kunye namakhulu amawaka eerhafu kwintlawulo ngamnye kunyaka engasetyala, kodwa kunoko, hlala ngaphakathi kwintsapho yakho.
Ukutshintshwa kwePropati kunye neeAfa Ukholelwa Uya kuxabisa ngokuPhakamileyo kakhulu kwakhona unokunceda ekunciphiseni iimrhumo kunye neentlawulo zeentlawulo xa uyenze kunye neNtlalontle yabasebenzi.
Enye yezinto ezintle kakhulu zentsebenziswano yobudlelwane obuqingqiweyo beentsapho kwizizukulwana ezimbalwa ezedlulileyo, umthengisi wase-Arkansas-based Sam Walton. USam unesiganga se-bachelor kwi-economics evela kwiYunivesithi yaseMissouri. Umfazi wakhe, uHelen, wayenomlinganiselo wezoshishino kwiYunivesithi yase-Oklahoma. Emva kokufumana ukungaphumeleli kokuqala eNewport, Arkansas, uSam kunye noHelen bathatha imali yabo yokugcina imali, ababeyakhele ngaphandle, kwaye bashiya idolophu. Unyaka ngowama-1950 kwaye babe ne-$ 50,000. Kwimiqathango yokuguqulwa kwexabiso lentengo, i-$ 491,526.97 ngo-2016. USam wayeneminyaka engama-32 ubudala.
Baqala ingcamango yabo elandelayo, i-Wal-Mart Stores, njengoluhlu lwesitishi esincinci esiseMidwest. Ivenkile nganye yahlelwa njengobambiswano obumeleyo kunye nomphathi wendawo ophethe isigxina sokulingana kunye nokuboleka imali kwezobambiswano ezithile, okwenza ukwandiswa kube lula. Kamva, zonke iivenkile zahlanganiswa phantsi kweenkampani zabazali ezibizwa ngokuba nguWal-Mart Stores, Inc., ngoko uSam, intsapho yakhe, kunye nayo yonke imenenja / amaqabane aphethe isitishi kwishishini elifanayo kwaye afakwe ngokufanayo kwimpumelelo yelo xesha -ngxowankulu. Kuphela, xa uSam noHelen benza oku, bathatha inxaxheba yabo yokulawula kwi-private-time-time-time-enterprise kwaye bayifaka kubambiswano olusandul 'ulwalamano olusanda kuqulunqwa, olubizwa ngokuba yi-Walton Enterprises, LP, kwaye kamva, iWalton Enterprises, LLC . Bahlula ulwalamano lwentsapho olulinganiselwe kwiziqwenga ezihlanu, ukugcina enye kunye nokunika ngamnye umntwana wabo omnye. Njengomlingani oqhelekileyo wobudlelwane obuncinane, uSam wayehlala evoti umvuzo ophezulu okanye akhiphe imali ngezinye iindlela kodwa ngokwenza oku, wayenelungelo lobunikazi bezitolo kwiintsapho zakhe xa ubunini bengabalulekanga kakhulu.
Isiphumo asizange sikhombise. Emva kweeminyaka emininzi, umrhumo wokuqala woluntu , kunye neenkqubo ezinkulu zokuthengwa kwempahla , iWalton Enterprises, LLC yaba ne-50% yesitokethi kumthengisi waseBentonville. Iqokelela iibhiliyoni zeedola ngonyaka ngezabelo zemali. NgeKrisimesi, intsapho iyahlangana kunye nabacebisi bayo benze iingcebiso. Ngethuba lexesha, ezo ntlukwano ziye zahlula ulwalamano oluthile lwentsapho ukuze lube nalo lonke into ukusuka kwinqanawa lamaphephandaba ukuya kummandla omkhulu webhanki wengingqi. Njengoko iWaltons yaba yintsapho ecebileyo kwihlabathi, akukho mrhumo yesipho efunekayo kwi-4/5 yebukumkani uSam noHelen banikela abantwana babo ngenxa yokuba izipho zenziwe xa ukulingana kwakungeke kubaluleke kakhulu; nto encinane kunezo shishini elincinci elikude kwikona elikude lelizwe.
Ukuze ufunde okungakumbi malunga nesi sicwangciso, funda indlela iiNtsapho ezinokuTyala ngayo kunye ne-LLC . (Qaphela: Nangona ulwalamano olusenyanisekileyo lwentsapho lwaluqulunqwe ngokubambisana, ezi ntsuku, akuqhelekanga ukuba zifakwe njengeenkampani ezixanduva , ngokukodwa i- Nevada LLCs okanye i- Delaware LLC .)
Iingcamango zokugqibela zoBambiswano kunye noThengiselo lwentlawulo
Ingongoma yazo yonke into ukubonisa indlela intsebenziswano engabandakanyekanga ngayo, isetyenziswe ngokucokisekileyo kunye nokubona kwangaphambili, ingabangela ukugcinwa kweerhafu ezinkulu. Ukongeza kwiimeko eziguquguqukayo, zinokukunceda nokukhusela iimpahla ngokuxhomekeke kwindlela, kunye nawaphi amaziko kunye nezakhiwo ezisemthethweni, unika ubunikazi. Zingaba zilula okanye zinzima. Inokukunceda wena kunye nentsapho yakho, kakuhle ukuba uziqwalasele njengenxalenye yesicwangciso esibanzi sokugcina, ukukhula, nokugqithisa ubutyebi bakho obubunzima. Oku kuyinyani ngakumbi xa kusetyenziswa ngokubambisana namanye amatyala kunye nezakhiwo zerhafu yotyalo-mali njengemali yokuhlala inzuzo kunye / okanye ukusebenzisa inxaxheba yentambo yeerhafu ezixeliweyo kunye nokunyuka kwesiseko .
Ulwazi olungakumbi malunga nobudlelwano obuthathaka
Ukufumana ulwazi oluthe vetshe, funda isiKhokelo soTyalo-mali-NTSHOLONGWANE KWEZINTLANGANO EZINGENYE