Chipo Chipo neGeneration Kupera Mutero Mitemo Mitemo

Kubva kweZimba, Chipo & GST Mitero Yekubhadhara uye Matengo muna 2014

Pashure pekukakavadzana kukuru uye kupedzisira kweminye shenanigans, iyo American Taxpayer Relief Act ("ATRA" yenguva pfupi) yakasayirwa mutemo neMutungamiri Obama paJanuary 2, 2013. Uyu mutemo mutsva unoita shanduko dzakagadzirwa neRus Relief, Inishuwarenzi yeUsemployment Reauthorization, uye Job Creation Act ("TRUIRJCA" kana kuti "TRA 2010" kwenguva pfupi) iyo yakagadzwa muna December 2010 yakagadzikana maererano ne federal estate mitsva , mitsara yezvipo uye chizvarwa chinokwidza kutengesa mitero, nezvimwe zvinoshamisa.

Pasi apa uchawana mufupisi weATRA inopa nezvemhando idzi dzematare ehurumende gore regore ra2014.

Kuti uone zvakajeka nezvekuchinja kwakaitwa neATRA kune mitero yemari, mitero yemigwagwa, mitero yezvipo uye chizvarwa chinokwidza kutengesa mitero, rinoreva kuNew Estate Tax uye Imitemo yeMitero Yemitero ya2013 .

2014 Kuchinja kune Imba Mutero, Chipo Chechipo, uye Generation-Kutsika Kudhinda Mitemo Mitemo

1. Nzvimbo itsva uye yakawanda inotengesa, mutero wezvipo uye chizvarwa-kutsika kutumira mutero kusunungurwa uye zvishoma kuderera mitero inotanga kushanda. Pasi pemiganhu yeATRA, federal property tax exemption yakakonzerwa nehutengo uye saka yakawedzera kusvika $ 5.12 mamiriyoni muna 2012, $ 5.25 mamiriyoni muna 2013, uye $ 5.34 mamiriyoni muna 2014 , asi mutero wekutengesa zvezvivako zvakakosheswa pamusoro pemari iyi yakawedzera kubva 35% muna 2012 kusvika ku40% muna 2013 uye makore anotevera. Mukuwedzera, hupenyu huripo hupo hwekubhadhara mutero hwakakonzerwawo nehuwandu hwekutsvaga uye saka hwakasvika ku $ 5.12 mamiriyoni muna 2012, $ 5.25 mamiriyoni muna 2013, uye madhigiri 5,34 mamiriyoni muna 2014 , uye chipo chepamusoro chechipo chakawedzerwa kubva pa35% muna 2012 kusvika 40% muna 2013 uye mumakore anotevera. Pakupedzisira, chizvarwa chinokwidza kubhadhara mutero wekubhadhara mutero chave chakakonzerwa nehutengo uye saka chakawedzera kusvika $ 5.12 mamiriyoni muna 2012, $ 5.25 mamiriyoni muna 2013, uye $ 5.34 mamiriyoni muna 2014 , uye chizvarwa chakanyanya kuderedza kutengesa mutero kuwedzera kubva 35% muna 2012 kusvika 40% muna 2013 uye makore anotevera. Izvi zvingabatanidzwa zvichange zvichinyorwa kugoverwa kwekuwedzera kwegore muna 2015 uye makore apfuura asi mutero wekutere unoramba uri pa40%. Mukuwedzera, kusunungurwa kwegore negore kubva pamitero yezvipo kuchagara pa $ 14,000 muna 2014.

1. "Kuvhenekera" kwepa federal estate tax tax exemption pakati pevakaroora vave nekusingaperi. Muna 2009 uye makore apfuura, vakaroorana vanogona kupfuura kudarika kaviri federal estate tax kubhadhara kuburikidza nekubatanidza " AB Trust " mumagariro avo. TRA 2010 yakabvisa kudiwa kweAIDS Kutarisira kurongwa kwemahofisi emitero muna 2011 ne2012 nokubvumira vakaroorana kuwedzera chikamu chero chipi zvacho chisina kushandiswa chekubhadhara mutero wemuzinda wewakaroorana naye kuti afe kune iye anoramba ari mutero wemukana wekodzero, iyo inowanzonzi se " kusvibiswa kwekodzero yemutero ." ATRA inoita kuti kuve nekodzero yekutengesa mitero pakati pevakaroorana vanogara nokusingaperi muna 2013 uye kupfuura, izvo zvinoreva kuti muna 2014 vakaroorana vanogona kudarika $ 10,68 mamiriyoni kune vagari venhaka dzavo pasina federal estate imisoro vasina zvachose kuronga zvachose. Cherechedza, zvisinei, kuti kunyange kana imba yemurume akafa yaisazobhadhara (mune mamwe mashoko, inotarisirwa pasi pe $ 5.34 mamiriyoni muna 2014), mudzimai anenge achiripo achazofanira kuisa IRS Form 706 , United States United States Estate (uye Chizvarwa-Kudhonza Kwechikwata) Mutero Wadzoka , kuitira kuti ushandise mukana wekusunungurwa kwemubhadharo wemhuri yavakafa musingashandisi, kana zvisina kudaro mutemo womurume akafa acharasikirwa.

1. Iyo "kutora mutero" haina kumutswa. Muna 2005 iyo " kutora mutero " yakadzingwa pasi pemutemo wehurumende. Iko kutora mutero waiva wehurumende yemitero yaive yakaenzana nechikamu che federal property tax bill uye yakakonzerwa nehurumende yekutengesa hurumende. Kana mitemo yemitero yematoro yakabvumidzwa kudzokera kumitemo yaive yakatanga muna 2001, saka kutora mutero kwaizowanikwazve muna 2013, izvo zvingadai zvichitaura kuti zviti seCalifornia , Florida neTexas zvingave zvakare zvakabatanidzwa imwe yenharaunda yemutero muumhando yekutora mutero. Zvinosuruvarisa kuti nyika dzisingabhadharwi mutero, ATRA haina kumutsa mutero wekutora mutero, saka inoramba ichiramba yakasara uye haizombovipo chero nguva pfupi. Tarisa kuHurumende Estate Tax uye Chati Chekudzikinura yehurongwa rwematongerwo enyika iye zvino ane mutero wemuzinda wekubhadhara mari.
2. Urongwa hwakakosha huchadikanwa kune hurumende yemitero mune dzimwe nyika. Kusvika iye zvino, nyika imwe bedzi, Hawaii , yakagadzira hurumende yakasunungurwa mutero inoshandiswa pakati pevakaroorana. Izvi zvinoreva kuti mune dzimwe nyika apo kune musiyano pakati pehurumende yekutengesa mutero uye federal estate tax exemption (yakadai seMaine , uko gore ra2014 kubhadhara mutero wemadhorogi kune $ 2 mamiriyoni chete, rinosiya mari ye $ 3.34 mamiriyoni pakati pehurumende nehurumende ), vakaroorana vachadikanwa kuisa urongwa hwakakosha mumagwaro avo ekugadzirisa zvivako kuitira kuti vashandise vose vakaroorana state state tax exemptions. Tarisa kuHurumende Estate Tax uye Chati Chekudzikinura yehurongwa rwematongerwo enyika iye zvino ane mutero wemuzinda wekubhadhara mari.

1. Urongwa hwakakosha huchadikanwa pakuzvarwa kwechikwata chechikwata. Kunyange zvazvo zvataurwa pamusoro apa kuregererwa kwemitero kwave kwakagadziriswa pakati pevakaroorana, chizvarwa chinokwidza kutengesa mutero wekutengesa hachina. Izvi zvinoreva kuti kuitira kuti vakaroorana vashandise ruzivo rwechikwata chevakaroorana vaviri vachibvarura kutengesa mitero yekubhadhara mitero, kuronga kunokosha kuchadiwa mumagwaro ekuroorana emapurisa ekugadzira nzvimbo.