State Estate Tax uye Nhaka Yero Mutero Mukuru 2015
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, 2015 , 19 inotaura uye District of Columbia ichaunganidza hurumende yekutengesa mutero .
Pasi pane chati inoratidza hurumende ichaunganidza hurumende yemutero wekufa pamwe chete nekusunungurwa kwegore ra2015 nepamusoro pekufa kwemutero. Kuti uone kuregererwa kwehurumende kwemakore apfuura, taura ku State State Tax uye Chart Exemption .
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 pakati pemitero miviri inowanikwa zvikuru muMadganis uye New Jersey, iyo inounganidza zvose. MuTennessee, mutero wekufa wehurumende unoshandiswa kune " mutero wenhaka " mumitemo yehurumende, asi iyo imomo mutero wemuzinda sezvo uchiverengerwa zvichienderana nezvose zvakakosha zveimba, kwete kune uyo anowana nhaka yacho.
Chidimbu chekuchinja kuHurumende Estate Tax uye Nhaka yeTero Mitemo
Pasi pane chidimbu chekuchinja kwakaitwa maererano nehurumende mitemo yemitero yekufa mumakore mashoma akapfuura.
- Delaware yakagadzirwa nehurumende yemitero iyo yaifanira kungofanirwa kuti ibudirire pakufa kunoitika pakati peJuly 1, 2009, uye June 30, 2013. Kunyange zvakadaro, mugore ra2013, dare reDelaware rakagadzirisa kubvisa kwekupedzisira 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 wakatsanangura kuti North Carolina mvumo yekutengesa haina kuisa kune zvivako zvekutadza kwakafa muna 2010 asi zvakashandirwa kune zvivako zvezvihedheni zvinopera kana mushure meJanuary 1, 2011. Kusunungurwa kwa2011 kwaiva $ 5,000,000, iyo yaifanira kunyorwa inflation muna 2012 uye makore apfuura. 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, nemhaka yekubviswa 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 yakadzosa zvakare mutero wayo wekutengesa inosvika musi waMay 1, 2010. Muna May 2012, Hawaii yakagadzirisa mitemo yemitero yeimba yekupa kuti nzvimbo yeHawaii yekutengesa mutero ichasungirirwa ku federal estate tax kubhadhara kwezvikwereti zvinopera shure kweJanuary 25, 2012. Hawaii Ndiwo chete nyika iyo iye zvino inoona kushandiswa kwekusunungurwa kwayo pakati pevakaroora.
- Muna 2010, Rhode Island yakawedzera mutero wayo wekutengesa kumadhora mazana masere (850 000) nokuda kwekufa kunoitika mugore iroro uye ipapo kubhadhara kwakagadziridzwa kuwedzera kwekufa kwekufa kunenge kana musi waJanuary 1, 2011. Zvino muna June 2014, Rhode Island yakawedzera kuwedzera mutero wayo kusunungurwa kune $ 1 500 000 nokuda kwekufa kunowanikwa kana mushure meJanuary 1, 2015, uye kuregererwa kucharamba kuchigadziridzwa gore negore kuitira kutengesa kwemakore mumakore anotevera.
- Vermont's estate exemption exemption yakakwira kusvika $ 2 750 000 kubudirira munaJanuary 1, 2011.
- Musi waMay 4, 2011, nzvimbo yeConnecown yakasunungurwa mutero yakadzoka kubva pamadhora mazana matatu kusvika ku $ 2 500 000 kusvika kune $ 2,000,000 nokuda kwekufa kunoitika 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 wematoro." Mukuwedzera, apo Oregon pamba rekuregererwa kwemitero (yakambogara nhaka yekuteresa mutero) inoramba iri $ 1 000 000 kubva muna 2012 uye makore emangwana, mutero unongoshanda kune kukosha kweimba inodarika $ 1 000 000 (pasi pemutemo waimbova kamwe pfuma inopfuura $ 1,000,000 mutero unoshandiswa kune yose nzvimbo). Imitero yemitero yakave yakashandurwawo gore ra2012 uye makore emangwana kuitira kuti huwandu hwezvivako hunokosha pakati pe $ 1 000 000 ne $ 2,000 000 huchabhadhara zvishomanana mumitero uye nzvimbo dzinokosha kupfuura $ 2,000,000 dzichabhadhara zvishoma pamitero. Cherechedza kuti musi waNovember 6, 2012, Oregon Ballot Meinure 84, iyo ingadai yakabvisa mutero wemari yeOregon muna 2016, yakakundwa, saka haifaniri kuonekwa kuti mutero weOregon yematoro uchabviswa 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 mhiri kwaJanuary 1, 2012. Mukuwedzera, mutero weimba yeTennessee (inonzi inotora mutero mumitemo yeTennessee sezvataurwa pamusoro apa) ichaparadzaniswa zvachose ne 2016.
- Muna June 2013, Washington yakagadzirisa mitemo yemitero yehurumende mumigwagwa yakasiyana-siyana iyo ichakanganisa nharaunda dzezvihedheni dzinofa kana musi waJanuary 1, 2014. Kutanga, mari ye $ 2,000,000 ichakanganiswa nekutengesa kwegore negore. 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 mune imwe nzira isina kujairika, mutemo wakasayirwa musi waMarch 21, 2014 iyo yakabvisa mutero wehupo hwematongerwo enyika. 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%. Mutero wekutengesa mutengo uchazowedzerwa mumadhora mazana maviri emadhora kusvikira awana madhora 2 000 000 kusvika muna 2018. Mutemo mutsva unobvumira vakaroorana kuti vashandise ABC Kutonga kuronga kuitira kuti vadzorere kubhadhara kwemitero yese yekutengesa 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 gore negore kusvikira ichitenderana ne federal estate tax kuregererwa muna 2019. Tarisa kuZvokuchinja kweNew York Estate Tax Exemption Pakati pa2014 ne2019 kuti zvinyorwa zvegadziriro yegore negore kusunungurwa kweNew York iyo inogona kuitwa mumakore emangwana.
- 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 kuitira kuti mutero wekutengesa mutengo uwedzere kubva muna 2015 kusvika iwo wakaenzana ne federal estate tax kuregererwa muna 2019. Mukuwedzera, kutanga muna 2019 Maryland ichaona kushandiswa kwemutero wechipuwa vakaroorana. Tsvaga kuMadlands Estate Estate Changes Oenda Mukuguma muna 2015 kuti uwane mamwe mashoko pamusoro pekushanduka uku.
Chinokosha:
* Uyewo anounganidza mutero wemupo wehurumende
** Kunyoreswa se "nhaka yemitero" mumitemo yehurumende, asi inonyanya kutengesa mutero
*** Kununurwa kunogadziriswa kwekuwedzera kwegore negore
**** Kusunungurwa kuri $ 2 062 500 pamberi peMuvhuro 1, 2015, uye $ 3 125 000 achishanda musi waApril 1, 2015
2015 State Estate Tax uye Nhaka Yemutero
| State | Type of Death Tax | 2015 Kununura | 2015 Top Tax Rate |
| * Connecticut | Estate Tax | $ 2,000,000 | 12% |
| *** Delaware | Estate Tax | $ 5,430,000 | 16% |
| District of Columbia | Estate Tax | $ 1,000,000 | 16% |
| *** Hawaii | Estate Tax | $ 5,430,000 | 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 | $ 1,500,000, $ 0 | 16%, 10% |
| Massachusetts | Estate Tax | $ 1,000,000 | 16% |
| Minnesota | Estate Tax | $ 1,400,000 | 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 | **** $ 2,062,500 kana $ 3125,000 | 16% |
| Oregon | Estate Tax | $ 1,000,000 | 16% |
| Pennsylvania | Nhaka Yemutero | $ 3,500 | 15% |
| *** Rhode Island | Estate Tax | $ 1,500,000 | 16% |
| ** Tennessee | Estate Tax | $ 5,000,000 | 9.5% |
| Vermont | Estate Tax | $ 2,750,000 | 16% |
| *** Washington | Estate Tax | $ 2,054,000 | 20% |