The federal property tax ndeyemutero wekutengesa pfuma mushure mekufa
The federal property tax yakadzingwa saJanuary 1, 2010, asi yakamutswa zvakare shure kweJanuary 1 musi waDecember 17. Iyi mutero inounganidza pane kutengeswa kwemunhu kune vagari venhaka pamwe nevatsigiri mushure mekufa kwake. Zvose zvinotarisirwa zvinotarirwa nekuwedzera mararamiro akanaka emakambani ezvose zvakasikwa semasikati sekufa kwake , kunyange zvazvo muiti weimba yake ane kodzero yekuti zvinhu zvose zvakakosha pane rimwe zuva.
Zvikwereti uye zvibvumirano zvekukodzerwa kwematoro zvinobviswa kubva muhuwandu, saka chikamu chemutero chinoshanda kune chikamu pane imwe chikumbaridzo chinonzi kusunungurwa.
Ndiani Anozviisa pasi peHeral Estate Estate Tax?
Nzvimbo dzevagari vese veUnited States dzinotungamirirwa ne federal estate tax, asi mashoma masango anotofanira kuripa. Iko Internal Revenue Code inobudirira inopa mumwe muAmerica mutevedzeri "coupon" kuti aite zvinopesana neimba yake yemutero mushure-kubhadhara. Izvi zvakakosha madhora mazana matatu nemadhora mazana matatu muna 2009, uye zvaive zvakakosha madhora mazana maviri emadhora muna 2010 uye 2011. Yakawedzerwa kusvika $ 5.12 mamiriyoni muna 2012, ndokusvika ku $ 5.25 mamiriyoni muna 2013. Pakazosvika gore ra2014, yakasvika madhora 5,34 mamiriyoni, ndokuwedzera zvakare $ 5.43 mamiriyoni muna 2015 uye kusvika $ 5.45 mamiriyoni muna 2016 vasati vasvika $ 5.49 mamiriyoni muna 2017.
Saka iko kuregererwa kunoshanda sei? Kana kukosha kwekambani-nzvimbo yakaderedzwa yakaderedzwa nekodzero yematarenda emitero uye zvitsaurirwa-haipfuuri $ 5.49 mamiriyoni kana mari yezvino yekuregererwa, dzimba ichapfuura kune vagari venhaka uye vanobhadhara pasina federal property estate.
Kana iyo mvumo inodarika $ 5.49 mamiriyoni, chete kukosha pamusoro pemari iyi inotererwa.
Nhoroondo Itsva
Pasi pemitemo yeRef Relief, Inishuwarenzi yeUsabasa Kupiwa mhosva uye Job Creation Act ya2010- "TRUIRJCA" kwechidimbu- kuregererwa kwemitero yeimba yepamusoro kwakakonzerwa nehupfumi, izvo zvaireva kuti zvaizowedzera kuwedzera gore negore kuti zvienderane nehupfumi.
TRUIRJCA inotara mutero wepamusoro pa 35 muzana. Zvigadziro izvi zvaingofanirwa kuramba zviripo kusvikira musi waDecember 31, 2012, panguva iyo federal estate tax mitemo yaifanira kudzokera shure kune iyo yakanga iripo muna 200 ne2002.
Izvi zvaireva kuti musi waJanuary 1, 2013, federal property tax exemption yaifanira kudonha yose kusvika ku $ 1 mamiriyoni zvekare uye mutero wekutengesa ungasvetuka kusvika 55 muzana. Asi Congress neMutungamiri weAmerica vakaita mumazuva ekutanga e2013 kuti vapfuure mutemo weAmerican Taxpayer Relief Act - "ATRA" kwenguva pfupi-iyo yakagadzirisa zvachose kushandiswa kwemitemo inobhadhara mitero, zvipo zvechipo uye chizvarwa chinokwidza kutengesa mitero inoshandiswa pasi pe TRUIRJCA.
Izvi zvinoshandiswa pamutemo wekutengesa mitero pakati pevakaroorana, izvo zvakatangwa kekutanga pasi peTrUIRJCA, yakaitwawo zvekusingaperi. Izvi zvinopa hutano hunoita kuti imba yemumwe mukadzi ichinje chero ipi zvayo isingashandiswi federal estate tax exemption kumukadzi anenge aripo kuitira kuti agare nhaka kubva kwaari pasina pfuma yake kupfuura kudarika mugore rekufa kwake.
Chii Chinoitika Kana Imba Isingabhadhari?
Apo pfuma yakawanda inodarika federal estate tax tax exemption yegore rekufa kwekufa, dzimba inofanira kuisa federal estate tax return inonzi Fomu 706, United States Estate (uye Generation-Skipping Transfer) Mutero Wadzoka .
Fomu 706 inofanirwa kuiswa ne IRS mukati memwedzi mipfumbamwe yezuva rakapera rorufu . Mutero wemutero unowanikwa panguva imwechete Fomu 706 inokwana. Kunyange zvazvo kuwedzera kwekutsvaga kunogona kushandiswa pakushandisa Form 4768, Chikumbiro Chekuwedzerwa kweNyika Kuisa Dhaidzo uye / kana Pay US Estate (uye Generation-Kupera Kuchipfuura) Mitero , kubhadhara pachako hakugone kunonoka pasina kuwedzera rubatsiro.
Kana iyo decedent's estate isingabhadharwi mutero nokuti kukosha kwayo hakupfuuri chikwereti chekuregererwa uye muurayi anoda kupa hutachiona hunoenda kumunhu anoramba aripo, feraleral estate tax return inofanira kuiswa kunyange zvazvo mutero usingabhadhari . Kudzoka kucharatidza kuti kusarudzwa kunoshandiswa kuri kuitwa, kuratidza IRS kune chokwadi.