Funda ixesha lokufaka ifom ye-IRS kwi-IRS ye-IRS ngo-2015 yokufa
Ukubuyiswa kweerhafu ye-federal, okanye i- IRS Ifomu 706 , iUnited States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , kufuneka ukuba ifakwe kuphela emva kwemiqathango ethile malunga nefa elidibeneyo. Nangona kunjalo, ezinye iindawo zingafuneka ukuba zilungiselele i-IRS Ifomu 706 ngokungqongqo kwiinjongo zerhafu yelizwe okanye ukhetha " ukuphatheka " kwerhafu yokuhlawula irhafu, ngelixa abanye bafanele baqwalasele ukufaka ifom ye-IRS 706 nangona ukuba abuyiswanga ukubuyiselwa.
Ifom ye-706 yokuFakela iimfuneko zeZigqibo zokufa ngo-2015
Ukufa okuye kwenzeka ngo-2015, ifom ye-706 kufuneka ifakwe kwisabelo ngamnye sommi wase-US okanye umhlali ohlala kuyo, kunye nezipho ezihlawulwayo ezihlawulwayo kunye nokuxolelwa ngokukhethekileyo okungaphezulu kwama-5,430,000. Ukuchonga ukuba i-return return ifakwe, yongeza:
- Izipho ezihlawulelwayo ezihlawulwayo (ngaphantsi kwecandelo 2001 (b)) ezenziwe ngumntu ohloniphekileyo emva koDisemba 31, 1976;
- 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; kwaye
- Ixabiso elibi lomhlaba elixabisekileyo ngomhla wokufa.
Oko kuthetha ukuthini ngo-2015 kukuba nayiphina impahla ebiza ngaphezu kwama-5,420,000 kufuneka afake ifom ye-706 nangona ukuba akukho ntlawulo yomhlaba oza kuhlawulwa emva kokuncitshiswa okufunekayo kunye neerhafu zemali zenzelwe.
Iziganeko ezitshatileyo zokufa e-2015 - ukhetho lokuPhatha
Ukususela ngowama-2011, umxholo wokukhutshwa kwentlawulo yerhafu phakathi kwemibhangqa esatshatileyo yaziswa.
Kutheni ukukhutshwa kwentlawulo yokuhlawula irhafu kuthetha ntoni? Kuthetha ukuba iqabane elisindalayo lomntu oshonayo ofa ngo-2011 okanye kwiminyaka kamva angakhetha ukhetho lokuxolelwa kwetyala elingasetshenziswanga (elibizwa ngokuba yi "DSUE") kwaye uyongezelele ekukhululeni kwabo.
Ngokomzekelo, ukuba indoda iyafa ngo-2015 kwaye ayikho enye i-exemption tax tax exemption ye-$ 5.430,000 yokusetyenziswa kwayo, umfazi wakhe angakhetha ukongeza umyeni wakhe ongasetyenziswanga ukuhlawulwa kwe-$ 5,430,000, ukuze aphelelwe ngumfazi, angadlulela kuma-10,860,000 ngaphandle kweerhafu.
Okanye, ukuba i-$ 2,000,000 kuphela ye-$ 5430,000 yokukhululwa kwemali isetyenzisiwe, umfazi unokukhetha ukongeza umrhumo wengu-3,430,000 wemali kwi-$ 5.430,000 yokukhululwa kwayo kwaye udlulisele kwi-8,860,000 yeerhafu yerhafu.
Ngoko umlingane osindayo ukhetha ukusebenzisa i-DSUE yabo? Ngokwemiyalelo ye-IRS Ifomu 706 , i- United States Estate (kunye ne-Generation-Skipping Transfer) Ukubuyiswa kweRhafu , umlingane ohlalayo unokukhetha ukhethe ukuxolelwa kwerhafu yomhlaba ongasetshenziswanga yowatshatileyo ngokufakela iFomu 706 kumfazi oshonile.
Xa ifom ye-706 kunye neNtlawulo yentlawulo yeeNdleko kufuneka
Ngokubanzi ifom ye-706 kufuneka ifakwe kwaye nayiphi na irhafu efunekayo kufuneka ihlawulwe zingangeenyanga ezilisithoba zomhla wokufa. Nangona kunjalo, ukongezwa kweenyanga ezi-6 ngokuzenzekelayo ukufakela ukubuyiswa kunikezelwa kuzo zonke izikhundla ngokufaka ifom ye-IRS 4768 , isicelo sokwandiswa kwexesha lokufaka ifayile yokubuyela kunye / okanye ukuhlawula i-US Estate (kunye ne-Generation-Skipping Transfer) Intlawulo , kodwa oku akulibalanga ixesha lokuhlawula nayiphi na irhafu enokuthi ihlawulwe. Ngaphandle kweli, phantsi kweemeko ezithile ezithinteleyo, ixesha elongezelelweyo lokufakela ukubuyiswa linikezelwe.
I-States Efuna Ukulungiswa kweFomu 706
Nangona i-estate ingabhatali kwizinga lombuso, inokuhlawulwa kwizinga likaRhulumente.
Ukongezelela, ezinye iindawo eziya kuba zingenakudityaniswa kwiinjongo zombuso kunye nesebenzayo zisenokufuneka zilungiselele kwaye zifake ibuyiselo yerhafu yelizwe kwiinjongo zentlawulo karhulumente.
Ukuba kukho enye yeemeko ezisebenzayo, ezi zilandelayo zifuna i-IRS ifom ye-IRS ukuba ilungiswe kwaye ifakwe kwizinga likazwelonke (ukubuyela konyaka ukuxhomekeke kummandla) kunye nazo zonke iifom zerhafu ezifunekayo kwi-state: District of Columbia , Hawaii , Illinois ( ngo-2009 kunye neminyaka eyandulelayo kunye no-2011 kunye neminyaka ezayo), i-Kansas (ngo-2009 kunye neminyaka engaphambili), iMaine , iMadison , eMassachusetts , eMinnesota , eNew Jersey , eNew York , e- Oregon naseVermont .
Xa i-Nontaxable Estate kufuneka iqwalasele ifomu 706
Ezinye iziza ezingafunwa ukuba zifake i-return tax tax return kufuneka ziqwalasele ukufaka enye yokutshixa ngomhla wokufa kwexabiso lemarike yexabiso lempahla.
Oku kufaka iziza ezisebenzisa u- AB Trust okanye u- ABC ukucwangcisa ukucwangciswa apho kuphela iB B Trust okanye B kunye ne-C Trusts iza kuxhaswa ngemali, kunye neziza ezenza iimbopheleleko zokuphila ukuze kuxhamle abaxhamli baxhamli.
Kuya kuba lula ukulungisa indawo yeli qabane eliseleyo okanye umxhamli osweleyo xa efa emva kokubaluleka kwexabiso lemarike kunye nokunyathela ngokwexabiso lexabiso lempahla liya kubonakaliswa ngokucacileyo kwifom ye-IRS yokuqala ye-IRS. ukulungisa indawo yomntu onokufumana umxhamli 5, 10, 15 okanye iminyaka engama-20 emva komntu lowo umzuzi azuze ilifa lakhe ekufeni. Akunandi.