Xa i-Return Estate Tax Tax ifuneka ukuba ifakwe?

Iifayili yeZakhiwo kufuneka nini IRS ifomu 706?

Azikho zonke iziza kufuneka zifake iintlawulo zeerhafu zomhlaba. Ifom ye-IRS ye-IR 706, i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , iyafunwa nguRhulumente waseburhulumenteni kuphela kwiimimandla ezihlangabezana nemigangatho ethile:

Ixabiso leSakhiwo lidlula ukuKhutshwa kweRhafu yeNdawo

IFom 706 kufuneka ifakwe xa i-US okanye umnini-mali ohlala kuyo kunye nezipho ezihlawulisiweyo ezihlawulwayo ngexesha lokuphila kwakhe zixabiswa ngaphezu kwe-$ 5.45 yezigidi ngo-2016.

Lo mbundu ukhohliweyo kwixabiso lentengo ukwenzela ukuba kulindeleke ukuba ukwandiswe ngonyaka ngokunyuka.

Ukuchonga ukuba i-return return ifakwe, yongeza:

1. Izipho ezihlawulwayo ezihlawulwayo phantsi kweCandelo le-2001 (b) elenziwe ngumthetho ogqitywe emva komhla ka-December 31, 1976
2. Ukukhululwa okuthe ngqo okuvunyelwe phantsi kweCandelo 2521 (njengoko kusenziwa ngaphambi kokuba lichithwe nguMthetho woTshintshiso lweRhafu ka-1976) ngezipho ezenziwe ngumntu oqeshwe emva kweSeptemba 8, 1976
3. Ixabiso lexabiso elibi li-decedent - impahla yakhe ngaphambi kokunciphisa amatyala njengamatyala kunye nentlawulo

Nayiphina impahla exabisekileyo kwi-$ 5.45 yezigidi okanye ngaphezu kwe-2016 kufuneka ifake iFom 706 nangona kungekho ntlawulo yomhlaba oza kuhlawulwa emva kokuncitshiswa okusebenzayo kunye neentengo zerhafu.

Umntu oqeshweyo wayenitshatile kwaye umfazi osindayo ufuna ukukhetha ukhetho

" Ukunyameka " kokuxolelwa kwentlawulo yezindlu phakathi kwezibini ezitshatileyo kwaziswa ngo-2011. Ngaphantsi kwalo mgaqo, umlingane ohlalayo unokukhetha ukhethe ukuxolelwa kwerhafu engasetshenziswanga yowatshatileyo, ebizwa ngokuba yi "DSUE," kwaye uyifake kwi-federal irhafu yerhafu.

Ngokomzekelo, ukuba indoda iyafa ngo-2016 kwaye i-$ 5.45 yezigidi zerhafu yokuxolelwa kwerhafu ingasetyenziswanga ngokupheleleyo, umfazi angakhetha ukongeza isahlulo esingasetshenziswanga kwi-$ 5.45 yezigidi zeemali. Ukuba akazange asetyenzise nayiphi na irhafu yokuxolelwa kwerhafu, angadlulela kwi-10.9 yezigidi zeerhafu ekufeni kwakhe. Ukuba kuphela i-$ 2 yezigidi zokukhululwa komyeni isetyenzisiweyo, umfazi angakhetha ukongeza i-$ 3.45 yezigidi zeemali ezikhutshwayo kwi-$ 5.45 yezigidi ze-exemption kwaye angadlulela kwii-8.9 yezigidi eziza kubaxhamli bakhe abathatha irhafu.

Umlingane osindayo unokukhetha ukusebenzisa umxolelwane werhafu ongasetshenziswanga yerhafu ngokungasetyenziswanga ngokufaka ifom ye-706 yefa lakhe kungakhathaliseki ukuba ixabiso liphantsi kwanoma yiphina irhafu.

Xa iFomu 706 kunye neNtlawulo yeNtlawulo yeZakhiwo?

Ifomu 706 kufuneka ifakwe ngokutsha kwaye nayiphi na irhafu ehlawulwayo kufuneka ihlawulwe zingangeenyanga ezilisithoba zomhla wokufa. Ukwandiswa kweenyanga ezi-ezintandathu kwithuba lokufowunelwa kunikezelwa kwiindawo ezifayile ze-IRS Ifomu 4768 , iSicelo soKwandiswa kwexesha lokuFaka iRiphelo kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Intlawulo. Ngaphantsi kweemeko ezincinci ezithile, ixesha elongezelelweyo lokufaka ifayile linikezelwe.

Ziziphi iiMerika ezifuna ukulungiswa kweFomu 706?

Nangona i-estate ingabhatali kwizinga lombuso, inokuhlawulwa kwizinga likaRhulumente. Ezinye iindawo ezingenakudityaniswa kwiinjongo zombuso kunye nesekuhlaleni zingafuneka ukuba zilungiselele kwaye zifake iirhafu zeerhafu zomhlaba. Ngomhla ka-2014, amazwe alandelayo afuna ukuba iziza zilungiselele kwaye zifake i-IRS Ifomu 706 kumgangatho welizwe, kunye nazo zonke iifom zeerhafu ezifunekayo zorhulumente:

• District of Columbia
• EHawaii
• I-Illinois (ngo-2009 kunye neminyaka eyandulelayo kunye no-2011 kunye neminyaka ezayo)
• I-Kansas (ngo-2009 nangaphambili kweminyaka)
• Maine
• Maryland

• EMassachusetts
• Minnesota
• Enew Jersey
• Inew york
• Oregon
• Vermont

Xa Kufuneka i-Nontaxable Estate Iqwalasele Ifom ye-706?

Ezinye iziza ezingafunwa ukuba zifake iirejista zerhafu yezempahla kufuneka ziqwalasele ukufakela enye ifowuni ngexesha lokufa kwexabiso lemarike yempahla yefa. Oku kufaka iziza ezisebenzisa ii- AB Trusts okanye i- ABC Trusts , kwakunye neziza ezenza iimbopheleleko zobomi ukuze kuxhamle abaxhamli abangenabo baqabane. Ngokuqhelekileyo kulula ukuhlaziya ifa lomntu osweleyo okanye umntu ongeyena umlingane ongeyena umlingane xa ukubuyiswa kwentlawulo yerhafu kuhanjiswe ngaphambili ngenxa yokubaluleka kwexabiso lemarike kunye nokunyuka kwexabiso ngokwexabiso lexabiso lempahla kuya kubonakaliswa ngokucacileyo ekuqaleni Ifom ye-IRS ye-IRS.

Ukuze uguqule iFomu 706 kunye nemiyalelo yayo, tyelela iifom ze-IRS zewebhu.

Kwiinguqu zembali zeFomu 706 kunye nemiyalelo yayo, tyelela i-webpage yemveliso ye-webpage.