Yintoni i-Trust Residential Residence Trust?

by Julie Garber

Uhlobo olukhethekileyo lweTrust kwi-Home Primary okanye yaseKhaya eliPhezulu

QAPHELA: Imimiselo yelizwe kunye neyomthetho iyashintsha 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.

I- Trust Residential Residence Trust , okanye i-QPRT efutshane, luhlobo oluthile lokuthembela okungenakuguqulwa okwenzelwe ukubamba kwaye ube neendawo zokuhlala eziziiprayimari okanye ezisekondari kwaye ususe ixabiso layo kwi- estate taxable yakho.

Nantsi indlela i-QPRT isebenza ngayo:

01 Inyathelo lokuqala - Bhala isivumelwano esingenakuthenjwa.

Isinyathelo sokuqala ekumiseni i-QPRT ibhala isivumelwano esiqinisekileyo sokuthembana . Uya kufuneka unqume ukuba ubani oza kuba ngumphathiswa wokuqala kunye nowahlulayo , ixesha elide ofuna ukugcina ilungelo lokuhlala kwindawo yokuhlala (oku kuthiwa "ixesha eligcinwe ingeniso") ngaphambi kokudlulela kubaxhamli bakho bokugqibela, kwaye ngubani oza kubakho abaxhamli be-trust xa ixesha lokufumana ingeniso liphela. Ezi zigqibo ziya kuba zibaluleke kakhulu kuba i-QPRT yithemba elingenakuthenjwa kwaye imiqathango yalo ayinakuguqulwa lula.

02 Isinyathelo Sibini - Fund i-trust trust yakho yokuhlala.

Isinyathelo esilandelayo kukudlulisa ubunikazi bokuhlala kwakho egameni leQPRT. Oku kwenziwa ngokurekhoda isenzo esitsha esivela egameni lakho egameni lethemba kwiirekhodi zomhlaba apho ipropati ikhona.

03 Isinyathelo sesithathu - Fumana uvavanyo lokuhlala kwakho ngenjongo yentlawulo yesipho.

Isinyathelo esilandelayo kukufumana ukuhlaziywa kokuhlaliswa kweendawo zokuhlala njengomhla owudlulisela kwigama le-QPRT kwi-appraiser ye-real estate. Oku kuyimfuneko ukuseka ixabiso lemarike elifanelekileyo lepropati yezizathu zentlawulo yesipho .

04 Isinyathelo sesine - Bika isipho sakho kwi-IRS.

Isinyathelo esilandelayo kukufakela ifom ye- Form 709, iSipho saseMelika (kunye ne-Generation-Skipping Transfer Tax) Buyela , kunye ne-IRS, eya kuhlawulwa ngo-Apreli 15 wonyaka emva kokuba uthumele indawo yokuhlala kwi-QPRT. Oku kuyimfuneko kuba ukudluliselwa kwendawo yokuhlala kwi-QPRT kuthathwa njengesipho kubaxhamli bokugqibela bezithemba zentlawulo yesipho sombuso. Ukuba uhlala kwimeko enesibonelelo sesipho sombuso, uya kufuneka kwakhona ufake ifayile yentlawulo yesipho sombuso . Khawubhekise ukuba i-Residence Personal Personal Residence isebenza njani ekunciphiseni iimpahla zakho ezihlawulwayo ukuze ufunde indlela ukubaluleka kwesipho ku-QPRT kubalwa ngayo.

05 Isinyathelo esithandathu - Hamba malunga neshishini lakho njengesiqhelo.

Ngexesha lokufumana ingeniso ye-QPRT, uya kuhamba nge shishini lakho njengesiqhelo. Oku kuthetha ukuba uya kukwazi ukuqhubeka uhlala kwindawo yokuhlala ehlawulekayo kwaye uthabathe yonke irhafu yokunciphisa irhafu yengeniso . Kwaye kuya kufuneka ukuba ugcine nokulungisa loo propati ukuze kuzuze abaxhamli be-QPRT.

06 Inyathelo lesithandathu - Utshintshe ubunikazi beendawo zokuhlala kubaxhamli bakho bokugqibela.

Xa ixesha lokugcina ingeniso liphela, i-trustee ye-QPRT kufuneka idlulise ubunini beendawo zokuhlala egameni lesithemba kumagama abaxhamli bakho abathembekileyo. Oku kwenziwa ngokurekhoda isenzo esitsha esivela egameni lesithemba kumagama abaxhamli bezithemba kwiirekhodi zomhlaba apho ipropati ikhona.

07 Isinyathelo esisixhenxe - Ukuhlawula irente yentengiso yemarike.

Xa ixesha lokufumana ingeniso ligcinwe, kuya kufuneka uhlawule irhafu efanelekileyo yemarike ukuba ufuna ukuqhubeka uhlala kwindawo yokuhlala ngokupheleleyo okanye ukuba ufuna ukuyisebenzisa ngokuphindaphindiweyo njengezikhefu. Ukuhlawulwa kwerenti kuya kunceda ukunciphisa inani lexabiso lakho lokuhlawula irhafu kwaye uphumelele ngaphezulu kweempahla zakho kubaxhamli bakho abakhulu ngaphandle kokusebenzisa esinye isibonelelo sakho sokuhlawulwa kwentlawulo kuba iintlawulo zerhafu ziya kuthathwa njengezipho kubaxhamli bakho.