An Overview of Federal Estate Tax Mitemo

Zvaunofanira Kuziva Pamusoro pemitero Paunoronga Zvaunogara

Iyo federal estate tax yakambove iri pane-zvakare-off-zvakare inodarika makore, kutambura kwemazana maviri kunofanirwa uye kunotanga. Kunyanya munguva pfupi yapfuura, yakabviswa musi waJanuary 1, 2010, uye yakadzoserwa shure zvakare musi iwoyo musi waDecember 17, 2010 apo Mutungamiri Barack Obama akasayira Inishuwarenzi yeRubatsiro Rwekusasikirwa Kwebasa Rekupiwa basa uye Job Creation Act. TRUIRJCA zvakare yakagadza mitemo mitsva yezvivako zvemarara zvakapera muna 2011 uye 2012.

Zvadaro Congress neMutungamiri weAmerica vakagadza Mutemo weAmerica Muteresi Relief mumazuva ekutanga a2013, vachiita kuti mutero wekutengesa, mutero wemupo uye chizvarwa-kutsika mitemo yemitero isingagumi nemumwe chete. Imwe mitero yemutero yakawedzerwa kubva pa35 muzana muna 2010, 2011 uye 2012 kusvika ku40 muzana muna 2013, iyo inoramba iripo muna 2017. Kana iri kuuya kune federal tax issues, zvakadaro, shoko rokuti "kusingaperi" rinogona kunge rinonyengera. Zvigadziro zvinongoramba zviripo kunze kwekuti uye kusvikira Congress inosarudza kuchinja. Mutungamiri Donald Trump akaratidza kuti aizotora kubvisa federal estate tax zvakare zvakare.

Historical Estate Tax Exemptions uye Matengo

Heino chidimbu chekuona kwemahofisi emitemo inoshandiswa mutero yakaitwa pasi peiyo mutemo:

GORE EXEMPTION TAX RATE
2009 $ 3,500,000 45%
2010 * $ 5,000,000 kana $ 0 35% kana 0%
2011 $ 5,000,000 35%
2012 $ 5,120,000 35%
2013 $ 5 250,000 40%
2014 $ 5,340,000 40%

Vagari venhaka yezvakawanda vakafa muna 2010 vaifanira kusarudza pakati pekushandisa $ 5,000,000 kuregererwa kweimba uye 35-percent yekutengesa mutero, kana $ 0 mubhadharo wekutengesa uye nezero yekutengesa mutero mutengo pamwe chete nekushandiswa kwe modified carryover mitemo .

Nhamba yekusunungurwa yakawedzera kusvika ku $ 5.43 mamiriyoni muna 2015, uye kusvika ku $ 5.45 mamiriyoni muna 2016 uye kusvika $ 5.49 mamiriyoni muna 2017. Izvi zvinoreva kuti kana nzvimbo yako isingakoshi zvakadai, ivo vagari venhaka vacharegererwa mutero. Chero chete kukosha kweimba kune chikamu chekuregererwa kunotererwa pamutengo wokupedza uyo unosvika pa40 muzana.

Kuregererwa Kunonzi Indexed nokuda kweAplation

Iyo federal estate tax tax exemption yakagadziriswawo zvachose nokuda kwekutengesa pasi pasi pemitemo yeATRA. Izvi zvinoreva kuti ichawedzera kuwedzera gore roga roga kuti ienderere mberi nehupfumi. Kuwedzera kwegore negore kunogona kukanganisa vazhinji mukunzwa kwenhema kwekuchengetedza maererano nehutongwa hwehupfumi nokuti havatarisiri kuti nzvimbo dzavo dzichasvika pamatambudziko aya emari, asi pane zvimwe zvikonzero zvishoma zvekuisa hurongwa hwehupfumi panzvimbo hazvinei nekutengesa mitero.

Kugadzira Imba muna 2016 uye Beyond

Izvi zvitsva "kusingaperi" pazvinosvika kumitero yepfuma hazvifaniri kushandiswa sechikonzero chekusiya kana kugadzirisa hurongwa hwehupfumi. Chirongwa chemitero yematoro chikamu chiduku chimwe chete chiduku chiduku, uye kunaka kweurongwa hwehupfumi ndechokuti inogona kugadziriswa zvakakwana kuti ichinje sezvo hupenyu hwako nemitemo zvinoshanduka.

Urongwa hweHurumende Estate Mitero

Zvine gumi uye Hurumende yeColumbia zvakare inotora mutero wemuzinda we 2017 kuwedzera kune federal tax. Imwezve mitanhatu inotora zvakare inotora mutero wenhaka yenyika. Maryland neNew Jersey ndiyo chete inotaura mbiri inotora mitero, kunyange zvazvo New Jersey iri mukugadzirisa mutero wayo muna 2018.

Munzvimbo dzakawanda dzehurumende dzinounganidza mitero yemitengo, imwe nzvimbo yakawanda iripo pakati pehurumende ye 2017 kusunungurwa kwe $ 5.49 mamiriyoni uye kusunungurwa kwehurumende. Semuenzaniso, gore ra2017 mvumo yekubhadhara mutero inosvika $ 2 mamiriyoni muNew Jersey, uye izvi zvinogona kuita kuti urongwa huve hwakaoma. Kuda uye kuvimba kwevagari vemo, pamwe chete nevasati vasiri vemuzinda vane zvivako munzvimbo idzi, vanofanira kutora mutengo wefa mutengo pakati pehurumende nehurumende zvisingabhadharwi.

Zvaunofanira Kuita

Zvinosuruvarisa, hakuna munhu anokwanisa kufanotaura remangwana. Hatigoni kuziva nguva uye kana mumwe munhu angave akanganisa pfungwa kana kuti achafa. Kana iwe usina chirongwa chemuzinda , vadiwa vako havazozivi zvaunoda. Nzvimbo yako inogona kuenda kumumwe munhu wausingazvisarudze kuigamuchira maererano nemitemo yako yenyika. Iva akachenjera. Ita hurongwa hwemigodhi kana kuvandudza mararamiro ako ekare uye akachengetwa nguva yakareba kuti akudzivirire iwe nevanodiwa vako pasinei nehuwandu hwe federal estate tax exemption.

Cherechedza: Mitemo yehurumende uye yezvematongerwo enyika inochinja kakawanda uye ruzivo rwuri pamusoro harungaratidzi kuchinja kwezvino. Ndapota sangana nemweya gweta kana muteresi wezvemitero wezano rakanyanya kuwedzerwa. Mashoko aya ari munyaya ino haafananidzi semutero kana mazano ezvematongerwe enyika uye haisi kutsiva mutero kana mazano emutemo.