2013 - Apo Chipo Chipo Chinodzoka Chinodiwa Kuti Chigadzirwe Zvipo

Nzira yekuziva kana iwe uchida kuisa chipo chemhosva kudzoka - fomu IRS 709

Imwe yezvinonyanya kusanzwisiswa mitero ndiyo inowanikwa yepa federal gift tax. Sangano rechipo chepa federal rinoshandiswa kune kuendeswa kwezvivako kubva kune mumwe munhu kune imwe apo uyo anogamuchira haabhadhara mari yakatarwa yemari yeimba yacho, kana, pane zvipo zvemari, mupiro haapi kupa chero chinhu chinokosha mukudzorera kwemari . Kana iwe ukaita imwe kana akawanda emhando idzi idzi kuwedzerwa kune mumwe munhu panguva yegore ripi neripi, iwe ungada kuisa IRS Form 709, United States Chipo (uye Generation-Kudhonza Kupera) Mutero Tadzoka , maererano nezvipo izvo iwe waita.

Kwegore regore ra2013, kuwedzerwa kwechimiro ichi kuchada kuti munhu aende kutumira fomu IRS Form 709 pasi pemamiriro anotevera:

1. Kukosha kwezvipo zvose zvakaitirwa munhu mumwe chete mukati megore rimwechete remakarani kunodarika $ 14,000. Zvipo zvisingadariki $ 14,000 pagore kumunhu mumwe chete muna 2013 zvinokodzera kubviswa kwegore negore kubva pamitero yezvipo . Kune rumwe rutivi, kana iwe ukapa mwanakomana wako $ 10 000 kuti utenge motokari uye imwe $ 10 000 kuti ubhadhe chikwereti chake chekwereti chikwereti muna 2013, saka iwe wakaita chipo chekubhadhara kumwanakomana wako mumari ye $ 6,000 uye iwe, sechipo , inofanirwa kuisa IRS Form 709 asi mwanakomana wako haazopi nemitero yemutero kana zvipo zvemutero. Cherechedza kuti sezvo kusunungurwa kwegore negore kubva pamitero yezvipo kwakakonzerwa nekutengesa kwenyika kutanga muna 1997 uye kunongowedzera kuwedzera kwe $ 1 000, mutero wepo wegore wegore kune 2009, 2010, 2011 uye 2012 waiva $ 13,000 chete.

1. Wako wako anopa imwe kana zvipo kune mumwechete uyo anopfuura $ 14,000 muhutano mugore rimwechete rekarani uye iwe nemumwe wako munobvumirana "kuparadzanisa" zvipo pakati penyu vaviri. Sezvambotaurwa pamusoro apa, zvipo zvisingapfuuri $ 14,000 pagore (kana $ 13,000 muna 2009 kusvika 2012) kumunhu mumwechete akakodzera kubviswa kwegore negore kubva pamitero. Kune rumwe rutivi, kana mumwe wako achipa mwanakomana wake $ 10 000 kuti atenge motokari uye imwe $ 10 000 kuti abhadhe chikwereti chake chekwereti chikwereti muna 2013 uye iyo yose $ 20,000 yakauya kubva munhoroondo muzita remumwe wako, ipapo wako wako ane zvingasarudzwa zviviri: ( a) Fomu Fomu 709 uye ipe $ 6,000 muzvipo zvinotengesa kumwanakomana wake; kana (b) Fomu Fomu 709 uye utaure kuti iwe nomudzimai wako makasarudza kugovana zvipo pakati penyu vaviri kuitira kuti mumwe nomumwe wenyu aone kuti akaita chipo $ 10,000 kumwanakomana. Chipo chinoparadzaniswa nenzira iyi ndicho chinonzi "mhemberero dzomutemo" - mune mamwe mazwi, kana wako wako ndiye chete akasika zvipo, Internal Revenue Code inokubvumira iwe nemumwe wako kuti musarudze kuti kwete, zvipo zvechokwadi zvakabva kwatiri tose uye saizvozvo pamagumo, hapana zvipo zvekubhadhara zvakaitwa. Nepo chipo chinoparadzaniswa chikamu cheN Internal Revenue Code, inonyatsotenderwa nemutemo uye yepamutemo mvumo yemutero.

1. Zvose zvipo zvezvipo zvakaitwa kubva kumudzimai uyo ari mugari weUnited States akaitwa kune mumwe mukadzi asiri mugari weUnited States anodarika $ 143,000. Panzvimbo ye $ 14,000 muganhu wekusunungurwa wegore negore wezvipo zvakagadzirwa kune munhu asiri wawakaroorana naye muna 2013 uye kusagadziriswa kwemhuri kusingagumi kwezvipo zvakaitwa kune wawakaroorana ari mugari weUnited States, zvipo zvakaitirwa kune wawakaroorana asiri mugari weUnited States zvinongodarika madhora 143 000 2013. Pasi pane chati inoratidza miganhu yezvipo kuvarume vasati vagari vomunharaunda muna 2009 kusvika 2012:
   
   2009 $ 133,000
   2010 $ 134,000
   2011 $ 136,000
   2012 $ 139,000
2. Iwe unoita chipo chekufarira mune ramangwana kune mumwe munhu panguva yegore. Chipo chekufarira mune ramangwana ndechokuti uyo anogamuchira haazobvumirwi kufara kwemakore akawanda. Mienzaniso inosanganisira chipo chakaitwa kuChiefed Personal Residence Trust kana chipo chinopiwa kune imwe nzira ipi zvisingatenderi kuvimba iyo mumwe kana vamwe vanobatsirwa vasina kodzero yekubva nayo uye kushandisa simba rakapiwa.

Rini IRS Form 709 Due?

IRS Form 709 inokonzerwa kana kuti isati yasvika April 15 wegore rinotevera gore rawakaita zvipo zvekubhadhara. Saka, nokuda kwezvipo zvakagadzirwa muna 2013, Fomu yeRS 709 inokonzerwa kana kuti musi wa15 April 2014 .

Kana uchida kuisa Fomu IRS 4868 kuti ukumbire kutengesa kwemwedzi mitanhatu yekuwedzerwa kwemaawa kuti uise purofisi yako yemari yekudzorera, zvino fomu iyi inowedzerawo nguva yekuisa IRS Form 709.

Zvisinei, hazviwedzeri nguva yekubhadhara chero mutero wepo iwe unogona kukwereta. Kuti uite mubhadharo wemutero wechipo, shandisa IRS Form 8892, iyo inokurukurwa pasi apa.

Kana iwe usingadi kuwedzera nguva yekuisa purogiramu yako yemutero wekudzoka, faira IRS Form 8892 kuti ugamuchire mamiririro emwedzi mitanhatu inowedzera nguva iyo kuisa Fomu IRS 709. Zvisinei, kutumira IRS Form 8892 hakuwedzeri nguva kubhadhara mutero cheropo waunogona kukwereta. Iwe unofanirwa kuripa mutero wechipo iwe unokwereta kana fomu yacho yaiswa. Kana zvisina kudaro, kufarira uye zvikwereti zvichawedzera.

Kana iwe usingazivi kuti zvipo zvawakaita munguva yegore zvakakodzera kana kuti hazvifaniri kutaurirwa ku IRS paFomu 709, tanga wazongororai nemutemo wako wekugadziriswa kwemari uye mubhadhari zvakanaka pamberi peMuvhuro 15 wegore rinotevera kuti uve nechokwadi .