Dzidza Nguva Yekushandisa File IRS Form 706 ye 2014 Kufa
Fomu 706 Kudiwa Kwekudiwa Kwezviito Kufa muna 2014 - Gross Estate inodarika $ 5.34 Mamiriyoni
Nekufa kunoitika muna 2014, Fomu 706 inofanirwa kuendeswa kune imwe nzvimbo yevagari vese veUnited States kana vagari venyika yavo yepamusoro, pamwe chete nezvipo zvakagadziriswa zvipo uye kuregererwa kwakakwana, inopfuura madhora 5,340,000 .
Kuti uone kana kudzoka kunofanira kuiswa, wedzera:
- Zvipo zvakagadziriswa zvinotengesa (pasi pechitsauko 2001 (b)) chakagadzirwa nechekare pashure peDecember 31, 1976;
- Zvose zvakasunungurwa zvakabvumirwa pasi pechikamu 2521 (sezviri mumutemo zvisati zvatemwa nemutemo weRisc Reform Act wa1976) zvezvipo zvakagadzirwa nechekare pashure peSeptember 8, 1976; and
- Imba yakaderera yakawanda inokosha pazuva rekufa.
Zvinorevei izvi muna 2014 ndezvokuti chero ipi zvayo inokosha inodarika $ 5 340 000 inofanirwa kuisa Fomu 706 kunyange kana pasina federal property tax ichabhadhara mushure mokubviswa kwezviripo uye zvikwereti zvemitero zvakashandiswa.
Fomu 706 Kudzingwa Zvido zveZvakaroora Zvakatadza Kuuraya muna 2014 - Kusarudzwa Kwekugadzirisa
Kutanga muna 2011, pfungwa yekugadziriswa kwemutero wemitengo pakati pevakaroorana yakatangwa.
Chii chinoita kuti kuve nekukanganiswa kwemutero wekutengesa mutengo kunorevei? Icho chinoreva kuti mudzimai anoramba ari mupenyu wemunhu anofa muna 2011 kana kuti makore apfuura anogona kusarudza kutora mutero wemudzimai wavo asina kushandiswa mubhadharo renzvimbo (inonzi "DSUE") uye kuwedzera kune ivo pachavo.
Semuenzaniso, kana murume akafa muna 2014 uye hapana imwe ye $ 5,340,000 yekusunungurwa kwemutero inoshandiswa, ipapo mudzimai wake angasarudza kuwedzera mari yemurume wake asingashandisi $ 5 34,000 mvumo kune $ 5 340 000 yekusunungurwa kuitira kuti kana mukadzi akafa iye anogona kupfuurira kusvika kune $ 10,680,000 pamba yemutero.
Kana kuti, kana $ 2,000,000 chete emadhora emadhora emadhora mazana maviri nemakumi mashanu emadhora anoshandiswa, mudzimai wacho anokwanisa kusarudza kuwedzera mari yemurume anenge 3 340 000 mubhadharo we $ 5 340 000 uye kupfuurira kusvika ku $ 8,680,000 mubhadharo yemusha.
Saka musikana anopona anosarudza sei kushandisa DSUE yavo? Maererano nemirairo ye IRS Form 706 , United States Estate (uye Generation-Skipping Transfer) Mutero Wekudzoka , mudzimai anoramba aripo angasarudza kushandiswa kusunungurwa kwemubhadharo wemhuri yaainge asisina kushandiswa pamusana pekuisa fomu fomu 706 kumurume wavo akafa.
Ndeipi Pamufomu 706 uye Imba Imitero Inoshandiswa?
Muzhinji Fomu 706 inofanirwa kuiswa uye chero mutero unofanirwa kubhadhara mumwedzi mipfumbamwe mushure mekufa kwekufa kwezuva. Zvisinei, inotora mwedzi mitanhatu yekuwedzerwa nguva yekudzorera iyo kudzorerwa inopiwa kune zvikamu zvose nekuisa fomu yeRSS 4768 , Chikumbiro chekuwedzerwa kweNyika Kuisa Dhidzo uye / kana Kubhadhara US Estate (uye Generation-Kudhonza Kupera) Mitero , asi izvi hazviregi nguva yekubhadhara chero mutero unogona kunge wakakodzera. Mukuwedzera, pasi pemamwe maitiro mashomanana nguva yakawedzerwa yekupa iyo kudzoka inogona kupiwa.
Ndeapi maZimbabwe Anodei Kugadzirira kweFomu 706?
Kunyange kana imwe nzvimbo isingabhadharwi ku federal level, inogona kutengesa kuhutano hwehurumende.
Mukuwedzera, dzimwe nzvimbo dzichava dzisina kukanganisa kune zvese zvehurumende uye zvematongerwo enyika zvingave zvichiri kudiwa kuti igadzirire uye ipe hurumende yekudzorera mitero yehurumende inotarisirwa. Kana imwe yemamiriro ezvinhu aya achishanda, zvino hurumende dzinotevera dzinoda kuti IRS Form 706 igare yakagadzirirwa uye inotumirwa kumatunhu enyika (kudzoka kwemakore kunoenderana nehurumende) pamwe chete nezvose zvinodiwa mahofisi emitero yematunhu: District of Columbia , Hawaii, Illinois ( 2009 uye makore apfuura uye 2011 uye makore amangwana), Kansas (yegore ra2009 nemakore apfuura), Maine, Maryland, Massachusetts , Minnesota , New Jersey , New York , Oregon , uye Vermont .
Ndeipi Iyo Inofanirwa Imba Isingakanganisi Funga Fomu Rokufambisa 706?
Dzimwe nzvimbo dzisina kutarisirwa kuisa feraleral estate tax return inofanirwa kuve ichifunga nezvekuisa imwe yekuvhara musi wekufa kwemahombekiti ekutengeswa kwemafa edzimba.
Izvi zvinosanganisira zvivako zvinoshandisa AB Trust kana kurongwa kweAbc Trust apo bedzi B Trust kana B uye C Tsvimbo ichabhadharwa, pamwe nenzvimbo dzinoita kuti vanhu vararame nguva dzose kuti vawane rubatsiro rwevana vasingabatsiri. Sei? Nokuti zvichange zviri nyore kwazvo kugadzirisa pfuma yemudzimai anoramba aripo kana kuti mushure mokunge vashandi vanozofa pavanenge vafa kubvira pakatanga mararamiro akanaka ematengesi uye vachifambira mberi zvichienderana nenzvimbo yeimba iyo ichave yakataurwa zvakajeka pamutambo wokutanga we IRS Fomu 706. Fungidzira uchiedza kuti agadzire nzvimbo yeaibhadhara 5, 10, 15 kana makore makumi maviri mushure meyo munhu uyo akawana nhaka akagara nhaka yavo kubva pakufa. Hazvina kufara.
Kuti uwane mamwe mashoko ekugadzirira uye kuisa Fomu yeRS 706, tarisa mirayiridzo inopiwa ne IRS: Mirayiridzo yeFomu 706 .