State Estate Tax uye Nhaka Yero Mutero Mukuru wegore ra2014
Cherechedza: Mitemo yehurumende inoshandura nguva zhinji uye ruzivo rutsva harungarati rwuri kuratidza kuchinja kwemazuva ano mumitemo. Nokuda kwekutengesa mitero kana mazano emutemo, tapota taurirana neActeurant kana gweta sezvo ruzivo rwakanyorwa munyaya ino harusi mutero kana mazano ezvemutemo uye harisi kubhadhara mutero kana mazano emutemo.
Kubva munaJanuary 1, 2014 , 19 inotaura uye District of Columbia inotora hurumende yekufa mutero .
Pasi pane chati inotarisa iyo inotora hurumende yemitero yehurumende uye / kana mamiriro emitero yehurumende pamwe chete nekusunungurwa kwa2014 uye yepamusoro yekutengesa mutero . Kuona nyika yekutengesa mitero yakabhadhara kubva muna 2009 kusvika muna 2014, inotaurira State Estate Tax uye Chati Chekudzikinura .
Imba Mitero vs. Nhaka Imitero
Kunyange zvazvo zvingangoita semantics, kune kusiyana kwechokwadi pakati pemutero wematoro uye mutero wefa:
- Imwe mitero inotengeswa kune yose iyo pasinei nokuti ndiani anowana nhaka.
- Nhaka yemutero inongorayirwa chete pamiganhu yevamwe vanobatsirwa vanogara nhaka.
Ichokwadi, kusiyana kwepakati pemutero wematoro uye mutero wenhaka kunowanikwa zvakanyanya mumatunhu eMadlands uye New Jersey , ayo anounganidza mhando dzose dzemitero. Uye muTennessee , mutero wehupfumi wehurumende unoshandiswa kune " mutero wenhaka " mumitemo yehurumende, asi iyo imomo mutero wematoro sezvo inotaridzirwa zvichienderana nezvose zvakakosha zveimba, kwete kune uyo anowana nhaka.
Chidimbu chekuchinja kuHurumende Estate Tax uye Nhaka yeTero Mitemo
Pasi pane chidimbu chekuchinja kwakaitwa maererano nehurumende yepamusoro mutero uye mitemo yemitero yematoro mumakore mashoma akapfuura.
- Delaware yakagadzwa nehurumende yemitero iyo yaingofanirwa kuve yakakosha kune kufa kunoitika pakati peJuly 1, 2009 neJune 30, 2013. Kunyange zvakadaro, mugore ra2013 demoware sangano rakagadzirisa kubvisa kuvira kwezuva kwemutero.
- Nyika mbiri dzakatarisa kuti nyika yavo inotora mutero inonyangarika musi waJanuary 1, 2010, nekuda kwehurumende yekuita mutemo: Kansas neK Oklahoma .
- Musi waJune 27, 2011, SL 2011-330 yakasayirwa mutemo neNorth Carolina Governor Beverly Perdue. Uyu mutemo unotsanangura kuti North Carolina mvumo yekutengesa haina kuisa kune zvivako zvemarara zvakapera muna 2010 asi zvinoshandiswa kune zvivako zvemarara zvinouraya kana mushure meJanuary 1, 2011 ne $ 5,000,000 mukana wekutsvaga, waifanira kuenzaniswa nehupfumi mu 2012 uye makore akazotevera. Kunyange zvakadaro, muna July 2013 North Carolina yakabvisazve mutero wayo wezvemitero zvakare kumusi waJanuary 1, 2013.
- Illinois yakaona mutero wayo yakanyangarika musi waJanuary 1, 2010 nekuda kwekubviswa kwe federal estate tax , uye pasinei nekudzorerwazve kwezvezve federal estate tax, Illinois 'mutero hauna kudzoka zvakare. Kunyange zvakadaro, sangano reku Illinois rakakurumidza kuedza kutanga kwegore ra2011 kuti ridzorere kuItown property tax yegore rekutere ra2011 rine $ 2,000,000 kuregererwa. Zvisinei, muna December 2011 sangano reUnited States rakaita kuti kuwedzerwa kusunungurwa kune $ 3 500 000 muna 2012 uye $ 4,000,000 muna 2013 uye makore amangwana.
- Hawaii yakadzosazve mutero wayo wekutengesa inosvika musi waMay 1, 2010. Muna May 2012, Hawaii yakagadzirisa mitemo yemitero yeimba yekupa kuti hurumende yeHawaii inobhadhara mutero ichasungirwa ku federal estate tax kubhadharwa kwezvikwereti zvinopera shure kweJanuary 25, 2012.
- Iyo yeRhode Island yakasunungurwa mutero yakawedzerwa kusvika madhora 850 000 muna 2010 uye ichagadziriswa nokuda kwekufa kunoitika kana kana mushure meJanuary 1, 2011 zvichienderana nehuwandu hwekuwedzera muInoteri yeRwanda yeVatengi yakaenderera kune $ 5.00 iri pedyo.
- Vermont's estate exemption exemption yakakwira kusvika $ 2 750 000 kubudirira munaJanuary 1, 2011.
- Musi waMay 4, 2011, nzvimbo yeConnecown yakabhadhara mutero yakaderera kubva pamadhora mazana matatu nemamiriyoni mazana matatu kusvika kumadhora mazana maviri emakumi maviri ehupfumi inoitika kana musi waJanuary 1, 2011.
- Musi waJune 30, 2011, Gavhuna weOhio, John Kasich, akasayira bhajeti ra2012 - 2013 kuti rive mutemo, iro rakabvisa hupfumi hweOhio hunoita kuti rufu ruvepo kana musi waJanuary 1, 2013.
- Musi waJanuary 1, 2012, zita rekufa kweOregon rekufa rakashandurwa kubva kune "mutero wenhaka" kune "mutero weimba". Mukuwedzera, apo Oregon pamba rekuregererwa kwemitero (iyo yaimbova nhaka yekusunungurwa kwemutero) ichagara pa $ 1 000 000 yegore ra2012 nemakore emangwana, mutero unongoshanda kune kukosha kweimba inodarika $ 1 000 000 (pasi pemutemo wekutanga kamwe pfuma inopfuura $ 1,000,000 mutero unoshandiswa kune yose nzvimbo). Imitero yemitero yakave yakashandurwawo gore ra2012 uye makore emangwana akadai zvokuti vazhinji vezvivako zvinokosha pakati pe $ 1 000 000 ne $ 2,000,000 vachabhadhara zvishomanana mumitero uye nzvimbo dzinokosha kupfuura $ 2,000,000 dzichabhadhara zvishoma pamitero. Cherechedza kuti musi waNovember 6, 2012, Oregon Ballot Meinure 84 , iyo ingadai yakadzura mutero weOregon yemunharaunda muna 2016, yakakundwa, saka haifaniri kuonekwa kuti iyo yeOregon yemitero ichaderedzwa chero nguva pfupi.
- Kubudirira kwaJanuary 1, 2013, Maine's estate exemption exemption yakakwira kusvika $ 2 000 000 (kubva kubva ku $ 1 000 000 mumakore apfuura) uye mutero wematoro wakaderedzwa.
- Muna May 2012 Tennessee yakabvisa mutero waro wezvematongerwo enyika kuJanuary 1, 2012. Mukuwedzera, mutero weimba yeTennessee (inonzi inotora mutero mumitemo yeTennessee sezvataurwa pamusoro apa) ichapedzwa muna 2016.
- Muna Kubvumbi 2013, Washington yakagadzirisa mitemo yemitero yehurumende mumitemo yakasiyana-siyana iyo ichakanganisa nharaunda dzezvihedheni dzinofa kana musi waJanuary 1, 2014. Kutanga, mari ye $ 2,000,000 ichakanganiswa nehupfumi gore negore, zvinoreva muna 2014 kuregererwa kwekugadziriswa kwezvipembenene kuri $ 2 012,000. Chechipiri, mutero wemitengo yezvikwata zvepamusoro zvakakonzerwa nehuwandu hwepakati. Pakupedzisira, mamwe mabhizinesi ane mhuri achazogamuchira mari yekutengesa mutero kusvika kusvika ku $ 2 500 000.
- Mukufamba kusina kujairika, Minnesota yakagadziriswa mutero wemamiriro ezvinhu ehurumende yakatanga kushanda musi waJuly 1, 2013. Kunze kweizvi, Minnesota yakagadzirisa mitemo yemitero yemitero sezvairi kushandiswa kune vasiri vasiri vene vane dzimba muMinnesota. Mutemo mutsva unosanganisira nzvimbo yeMinnesota inobatanidzwa mune imwe nzvimbo inopfuura-seyo s corporation, kubatanidzwa (kusanganisira boka revanhu vakawanda rakabhadharwa semubatanidzwa), imwe-member member LLC kana chimwe chinhu chakafanana, kana kuvimba mune imwe nyika . Asi pane imwe nzira isina kujairika, Gavhuna Mark Dayton akasaina mutemo musi waMarch 21, 2014 iyo yakabvisa mutero wepo wehutori huripo zvakare. Mukuwedzera, hurumende yakabhadhara mutero yakadzoka kusvika ku $ 1,200,000 yehupenyu hwose hwekufa muna 2014 uye mutero wekutengesa imari yakatorerwa kuitira kuti madhora ekutanga akwanise kubhadharwa ne 9% muzana iyo inowedzera ku 16%. Imwe mitero yemutero ichawedzerwa mumadhora mazana maviri emadhora kuitira kuti inosvika $ 2,000,000 kusvika muna 2018. Mutemo mutsva unobvumira vakaroorana kuti vashandise ABC Kutonga kuronga kuitira kuti varatidze kubhadhara kwemitero yematoro kusvikira mushure mekufa kwechipiri. Pakupedzisira, mutemo unobhadhara mutori wenyika isingabatsiri mune imwe nhengo yepasitirwo yakave yakashandurwawo kuti isabvisa mamwe masangano akatengeswa nehurumende, asi achiri kushanda kune masangano anokweretwa sevashandi kana S masangano ane bhizinesi rakachengetedzwa, furazi, kana kuti cabin.
- MunaMay 2013, Indiana yakabvisa hurumende yayo inotora mutero shure kweJanuary 1, 2013.
- Musi waApril 1, 2014, New York vakaita shanduko huru kumitemo yemitero yemitengo nekuwedzera hurumende yekusunungurwa kwemadhora kune $ 2 022 500. Kuregererwa kuchazoenderera mberi kuwedzera kune gore negore kusvikira ichienderana ne federal estate tax kuregererwa muna 2019.
- Musi waMay 15, 2014, Maryland Gavhuna Martin O'Malley akasaina HB 739, Maryland Estate Tax - Unified Credit, mumutemo. Uyu mutemo mutsva unodzokorora uye zvakare unotarisa Maryland's estate tax yakadai kuti hurumende yekusunungurwa mutero ichawedzera kubva muna 2015 kusvika iyo yakaenzana ne federal estate tax kuregererwa muna 2019. Mukuwedzera, kutanga muna 2019 mu Maryland estate tax kuregererwa kuchava kushambadzirwa pakati vakaroorana. Tsvaga kuMadlands Estate Estate Changes Oenda Mukuguma muna 2015 kuti uwane mamwe mashoko pamusoro pekushanduka uku.
- MunaJune 2014, Rhode Island yakawedzera mutero wayo wemutero kubva kune $ 921 655 kusvika ku $ 1 500 000 nokuda kwekufa kunouya kana kana mushure meJanuary 1, 2015. Kuregererwa kwacho kuchazonyorwa kugoverwa kwekuwedzera kwegore negore.
Chinokosha:
* Uyewo anounganidza mutero wemupo wehurumende
** Kunyoreswa se "nhaka yemitero" mumitemo yehurumende, asi inonyanya kutengesa mutero
*** Kununurwa kunogadziriswa kwekuwedzera kwegore negore
**** Kuregererwa kuri $ 1,000 000 isati yaApril 1, 2014, uye $ 2 022 500 inoshanda musi waApril 1, 2014
2014 State Estate Tax uye Nhaka Yematero
| State | Type of Death Tax | 2014 Kununura | 2014 Top Tax Rate |
| * Connecticut | Estate Tax | $ 2,000,000 | 12% |
| *** Delaware | Estate Tax | $ 5,340,000 | 16% |
| District of Columbia | Estate Tax | $ 1,000,000 | 16% |
| *** Hawaii | Estate Tax | $ 5,340,000 | 16% |
| Illinois | Estate Tax | $ 4,000,000 | 16% |
| Iowa | Nhaka Yemutero | $ 25,000 | 15% |
| Kentucky | Nhaka Yemutero | Kusvika ku $ 1 000 | 16% |
| Maine | Estate Tax | $ 2,000,000 | 12% |
| Maryland | Estate Tax , Inhaka Mutero | $ 1,000,000, $ 0 | 16%, 10% |
| Massachusetts | Estate Tax | $ 1,000,000 | 16% |
| Minnesota | Estate Tax | $ 1,200,000 | 16% |
| Nebraska | Nhaka Yemutero | Kusvika ku $ 40,000 | 18% |
| New Jersey | Estate Tax , Inhaka Mutero | $ 675,000, Kusvika ku $ 25,000 | 16%, 16% |
| New York | Estate Tax | **** $ 1,000,000 kana $ 2,062,500 | 16% |
| Oregon | Estate Tax | $ 1,000,000 | 16% |
| Pennsylvania | Nhaka Yemutero | $ 3,500 | 15% |
| *** Rhode Island | Estate Tax | $ 921,655 | 16% |
| ** Tennessee | Estate Tax | $ 2,000,000 | 9.5% |
| Vermont | Estate Tax | $ 2,750,000 | 16% |
| *** Washington | Estate Tax | $ 2,012,000 | 20% |