I-State Property Tax kunye neRhafu yeNkcazo yeNkcazo ka-2014
QAPHELA: Ukumisela imithetho iguqule rhoqo kwaye ulwazi olulandelayo alukwazi ukubonisa utshintsho lwangoku kwimithetho. Ukufumana irhafu yangoku okanye isiluleko sezomthetho, nceda uqhagamshelane nomgcini-akhawunti okanye igqwetha kuba ulwazi olukule nqaku alukho irhafu okanye isiluleko sezomthetho kwaye asinalo indawo yerhafu okanye isiluleko somthetho.
Ukususela ngoJanuwari 1, 2014 , i-19 ithi kwaye iSithili sase-Columbia siqokelela irhafu yokufa karhulumente.
Ngezantsi ityati ebeka uluhlu oluqokelela irhafu yeerhafu kunye / okanye irhafu yelizwe kunye ne-2014 exemption and rate top death tax rate. Ukujonga ukuxolelwa kweerhafu zomhlaba ngo-2009 ukuya ku-2014, kubhekisela kwiTyhuna yeNdawo yeRhafu kunye neKhadi lokuXhuma .
Imirhumo yeeNdlu kunye nefa leRhafu
Ngelixa kubonakala ngathi yi-semantics, kukho ulwahlulo lwangempela phakathi kweerhafu yexabiso kunye nerhafu yefa:
- Intlawulo yerhafu ihlawuliswa kuyo yonke indawo kungakhathaliseki ukuba ngubani ozuze ilifa.
- Ireyithi yerhafu ihlawuliswa kuphela kwizabelo zabathengi abathile abadla ilifa.
Enyanisweni, umahluko phakathi kweerhafu yexabiso kunye nerhafu yefa iya kuba nefanelekileyo kwiindawo zaseMaryland naseNew Jersey , eziqokelela zombini iintlobo zerhafu. Kwaye eTennessee , irhafu yentlawulo yelizwe ichazwe " kwerhafu yelifa " kwimimiselo yelizwe, kodwa iyona ntlawulo yerhafu kuba ibalwa ngokusekelwe kwinani lonke lefa, kungekhona kulowo ozuze ilifa.
Isishwankathelo seenguqu kwi-State Property Tax kunye neMithetho yeRhafu yeRhafu
Ngezansi isishwankathelo seenguqu ezenzeke ngokubhekiselele kwerhafu ye-estate kunye nemithetho yentlawulo yelifa kwiminyaka embalwa edluleyo.
- I-Delaware yamisela irhafu yerhafu eyayimelwe kuphela ukuba isebenze ngokufa kwabantu phakathi kweJulayi 1, 2009 kunye noJuni 30, 2013. Nangona kunjalo, entwasahlobo ka-2013 iNdlu ye-Delaware yenza isenzo sokuphelisa ukushona kwelanga.
- Amabini amabini abonayo irhafu yabo yerhafu yanyamalala ngoJanuwari 1, 2010, ngenxa yesenzo somthetho: Kansas naseKlahoma .
- NgoJuni 27, 2011, i-SL 2011-330 isayinwe kumthetho yiNorth Carolina yeBrithon Beverly Perdue. Lo myalelo uchaza ukuba irhafu yendawo yaseNorth Carolina ayizange ifake kwiindawo eziye zafa ngo-2010 kodwa zafaka izicelo kwiindawo zokufa ezidlulileyo okanye emva komhla kaJanuwari 1, 2011 nge-$ 5,000,000 yokuxolelwa, okuza kuhlawulwa kwi-inflation ngo-2012. kunye neminyaka kamva. Nangona kunjalo, ngoJulayi 2013 iNorth Carolina yaseKarolina yachithwa ngokutsha ngokutsha kwayo irhafu yelizwe ngokutsha ngoJanuwari 1, 2013.
- I-Illinois yabona irhafu yerhafu yanyamalala ngoJanuwari 1, 2010 ngenxa yokupheliswa kwerhafu ye- federal estate , kwaye nangona i-taxeral estate tax, kwakhona irhafu yentlawulo yase-Illinois, ayibuyanga ngokuzenzekelayo. Nangona kunjalo, umthetho we-Illinois wase-Illinois wenza ngokukhawuleza ekuqaleni kwe-2011 ukubuyisela irhafu ye-Illinois ye-tax year ngonyaka ka-2011 kunye ne-$ 2,000,000 yokuxolelwa. Nangona kunjalo, ngoDisemba 2011 umthetho-mthetho wase-Illinois uthathe ukwandisa ukukhululwa kwi-$ 3,500,000 ngo-2012 kunye ne-4,000,000 kwi-2013 kunye neminyaka ezayo.
- IHawaii yabuyisela iRhafu 1, 2010 ngo-Meyi 2012, ngo-Meyi 2012, iHawaii yenze imigaqo yerhafu yerhafu ukubonelela ukuba ukuxolelwa kwendawo yentlawulo yaseHawaii kuya kuhlanganyelwa kwi-federal estate tax exemption for decedents dying after January 25, 2012.
- I- Rhode Island yerhafu yokuhlawula irhafu yenyuka ibe ngama-850,000 ngo-2010 kwaye iya kutshintshwa ngokufa kwabantu okanye emva komhla kaJanuwari 1, 2011 ngokusekelwe kwenyuka kwepesenti kwiNkcitho yeThengi yeeNtengo.
- Ukuxolelwa kweerhafu yeVermont kwenyuka ibe yi-$ 2,750,000 ngoJanuwari 1, 2011.
- NgoMeyi 4, 2011, ukuxolelwa kwentlawulo yaseStown yaseStown kwahlehliswa ngokukhawuleza ukusuka kwi-$ 3,500,000 ukuya kumadola angama-2,000,000 ngenxa yokufa okuvela emva okanye emva koJanuwari 1, 2011.
- NgoJuni 30, 2011, iRunankulu wase- Ohio uJohn Kasich wasayina isabelomali sika-2012 ukuya ku-2013 ibe ngumthetho, owawususa i- Ohio estate tax for the deaths that follows or after January 1, 2013.
- Ngomhla kaJanuwari 1, 2012, igama le- Oregon lokufa kwentela litshintshile kwi "tax tax" kwi "tax tax". Ukongezelela, ngelixa i-Oregon yokuhlawulwa kweerhafu yezindlu (eyakuba yinto yokuxolelwa kwerhafu ye-tax) iya kuhlala i-$ 1,000,000 ngonyaka ka-2012 kunye neminyaka ezayo, irhafu iya kusebenza kuphela kwixabiso lempahla engaphezulu kwama-1,000,000,000 (ngaphantsi komthetho wangaphambili xa ilifa lidlula i-$ 1,000,000 irhafu isetyenziswe kuyo yonke indawo). Iirhafu zerhafu zerhafu nazo zatshintshiwe ngo-2012 kunye neminyaka ezayo kangangokuba ininzi yeziza ezixabisekileyo phakathi kwe-$ 1,000,000 ne-$ 2,000,000 ziya kuhlawula ngaphantsi kweerhafu kunye neziza ezixabiswe ngaphezu kwe-2,000,000 ziza kuhlawula imali encinci kwiirhafu. Qaphela ukuba ngoNovemba 6, 2012, i- Oregon Ballot Measure 84 , eyayiza kuphelisa irhafu ye-Oregon yerhafu ngo-2016, yahlulwa, ngoko ayibonakali ukuba irhafu ye-Oregon irhafu iya kubanjiswa nayiphi na ixesha kungekudala.
- Ngomhla kaJanuwari 1, 2013, ukukhululwa kwentlawulo yerhafu yeMaine kwanyuswe kwii-2,000,000 zamawaka (ukusuka kwi $ 1,000,000 kwiminyaka eyandulelayo) kwaye izinga lokuhlawula irhafu liyehliswa.
- Ngo-Meyi 2012 i- Tennessee isichitha irhafu yesibonelelo sayo sombuso kwiJanuwari 1, 2012. Ukongezelela, irhafu yerhafu yaseTennessee (ebizwa ngokuba yerhafu yefa kwimimiselo yaseTennessee njengoko ikhankanywe ngentla) iya kuqalwa ngo-2016.
- NgoJuni ka-2013, iWashington yahlenga imithetho yayo yentlawulo yeerhafu ngezindlela eziliqela eziza kuphazamisa iziganeko zeentlawulo ezifa emva okanye emva koJanuwari 1, 2014. Okokuqala, ukukhululwa kwe-$ 2,000,000 kuya kuhlawulwa kwi-inflation ngonyaka, oku kuthetha ngo-2014 ukukhululwa kwexabiso lokunyuka kwamaxabiso ngu-$ 2,012,000. Okwesibini, izinga lokuhlawula irhafu kwiibhanki ezine eziphezulu liye landa ngepesenti enye. Ekugqibeleni, amashishini athile asekhaya anokufumana ukuhlawulelwa kwentlawulo yerhafu ye-$ 2,500,000.
- Kwihambo elingaqhelekanga, iNigeria yenze irhafu yesibonelelo sombuso eyaqala ukusebenza ngoJulayi 1, 2013. Ngaphandle kwalokhu, i-Minnesota iyancedisa imithetho yerhafu yerhafu njengoko isetyenziselwa abantu abangenabo abahlali abanamalungelo eMinnesota. Umthetho omtsha uquka impahla yaseMinnesota egcinwe kwiziko lokupasa elifana ne-S corporation, intsebenziswano (kubandakanywa ne-LLC ilungu leqela-mali lithengiswa njengentsebenziswano), i-LLC-member member okanye iqumrhu elifanayo, okanye i-trust in a non-estate estate . Kodwa kwelinye uhlobo olungavamile, uGranisi uMark Dayton wasayina umthetho ngoMashi 21, 2014 owawususa irhafu yesibonelelo sombuso ngokukhawuleza. Ukongezelela, ukuxolelwa kweerhafu yelizwe kwandiswe ngokuphindaphindiweyo ukuya kwii-1,200,000 zama-$ kuwo wonke ama-deaths ka-2014 kunye nomyinge weerhafu wexabiso lohlawulelwa ukuze i-dollar yokuqala ihlawulwe kwizinga elingu-9% elikhangela i-16%. Ukukhutshwa kwentlawulo yerhafu kuya kunyuswa kwi-$ 200,000 ukwenzela ukuba kufinyelele kuma-2,000,000 ngo-2018. Umthetho omtsha uvumela izibini ezitshatileyo ukuba zisebenzise u- ABC ukucwangcisa ukucwangcisa ukuze kulandelwe ukuhlawulwa kweerhafu zonke zomhlaba emva kokufa kwesibini somlingane. Ekugqibeleni, umthetho onetyala lomntu ongekho phantsi komdla kwi-pass-through entityanelwe kwakhona ukuba ungabandakanyi iinkampani ezithile ezithengiswa esidlangalaleni, kodwa kusetyenziswa nakwamashishini athathwe njengentsebenziswano okanye iinkampani ze-SIN eziphethe ibhizinisi, ifama okanye i-cabin.
- Ngomhla ka-Meyi 2013, i- Indiana yachithwa irhafu yelizwe layo yerhafu ngokuphindaphindiweyo kuJanuwari 1, 2013.
- Ngo-Epreli 1, 2014, iNew York yenza utshintsho olukhulu kwimithetho yerhafu yezindlu ngokunyusa ukuxolelwa kolawulo lwelizwe ukuya kwii-2,062,500 zamaRandi. Ukukhululwa kuya kuqhubela phambili ukwandiswa ngonyaka ukwenzela ukuba ihambelane nokukhululwa kweerhafu ye - federal estate ngo-2019.
- Ngomhla we-15 kuMeyi 2014, uMlawuli waseMaldinha uMartin O'Malley wasayina i-HB 739, iMatty Estate Tax - Unified Credit, emthethweni. Umthetho omtsha uphazamisayo uze uphinde ubhekise irhafu yerhafu yaseMaldan efana nokuxolelwa kwerhafu yelizwe kuya kwanda ukususela ngo-2015 ide ilingane nokuxolelwa kwentlawulo ye-taxeral estate ngonyaka ka-2019. Ukongezelela, ukuqala ngo-2019 ukuxolelwa kwerhafu ye-Maryland kuya kufakwa phakathi izibini ezitshatileyo. Khangela kwiinguqulelo zentengiso ye-Maryland Estate Iya ku-Impact ngo-2015 ngolwazi oluninzi malunga nale nguqulelo.
- NgoJuni ngo-2014, iRhode Island yakhulisa ukuhlawulwa kweerhafu kwi-$ 921,655 ukuya kwii-1,500,000 zama-dollar ngenxa yokufa okuvela emva okanye emva koJanuwari 1, 2015. Ukuxolelwa kuya kubakholelwa kwi-inflation ngonyaka.
Ngundoqo:
* Uqokelela irhafu yesipho sombuso
** Kubhekiselwe "njengerhafu yelifa" kwimimiselo yelizwe, kodwa yile yerhafu yerhafu
*** Ukukhutshwa kulungiswe ukunyuka kwamaxabiso ngonyaka
**** Ukukhululwa yi-$ 1,000,000 ngaphambi ko-Ephreli 1, 2014, kunye ne-$ 2,062,500 ngo-Ephreli 1, 2014
Umhla weTela weRhafu weRhafu kunye neHlabathi
| Lumente | Uhlobo loThutho lokuLoba | 2014 Exemption | 2014 Ireyithi yentela ephezulu |
| * Connecticut | KwiRhafu yezindlu | $ 2,000,000 | 12% |
| *** Delaware | KwiRhafu yezindlu | $ 5,340,000 | 16% |
| District of Columbia | KwiRhafu yezindlu | $ 1,000,000 | 16% |
| *** iHawaii | KwiRhafu yezindlu | $ 5,340,000 | 16% |
| Illinois | KwiRhafu yezindlu | $ 4,000,000 | 16% |
| Iowa | Ifa leRhafu | $ 25,000 | 15% |
| EKentucky | Ifa leRhafu | Ukufikelela kuma-$ 1,000 | 16% |
| Maine | KwiRhafu yezindlu | $ 2,000,000 | 12% |
| Maryland | Intlawulo yezindlu, iRhafu yefa | $ 1,000,000, $ 0 | 16%, 10% |
| EMassachusetts | KwiRhafu yezindlu | $ 1,000,000 | 16% |
| Minnesota | KwiRhafu yezindlu | $ 1,200,000 | 16% |
| Nebraska | Ifa leRhafu | Ukufikelela kuma-40,000 | 18% |
| Enew Jersey | Intlawulo yezindlu, iRhafu yefa | $ 675,000, ukuya kuma-25,000 | 16%, 16% |
| Inew york | KwiRhafu yezindlu | **** $ 1,000,000 okanye $ 2,062,500 | 16% |
| Oregon | KwiRhafu yezindlu | $ 1,000,000 | 16% |
| Pennsylvania | Ifa leRhafu | $ 3,500 | 15% |
| *** iRhode Island | KwiRhafu yezindlu | $ 921,655 | 16% |
| ** Tennessee | KwiRhafu yezindlu | $ 2,000,000 | 9.5% |
| Vermont | KwiRhafu yezindlu | $ 2,750,000 | 16% |
| *** Washington | KwiRhafu yezindlu | $ 2,012,000 | 20% |