Chinangwa Chokutora Mutero
Iko "kutora mutero" inotora mutero wehurumende inounganidza kubva kune yehurumende yemitero yechikwereti iyo IRS yakabvumira pa federal estate tax return, IRS Form 706 , pamberi paJanuary 1, 2005. Chero imwe nyika yaiva nemitemo yakasiyana yemitero pamusoro pemutero wekutora, saka mari iyo hurumende yaizounganidza yakasiyana-siyana zvichienderana nemamiriro ezvinhu ehurumende yemitero. Muchidimbu, zvakadaro, iyo yose yemitero yemutero haina kuwedzerwa kana kuderera nekuda kwemutero wekutora. Pane kudaro, mutero wose wekutengesa wakagoverwa pakati pe IRS nehurumende yekutengesa mitemo.
Saka izvi zvinorevei muchiRungu Chinyorwa? Zvinoreva kuti chikamu che federal estate tax chakanyatsotorwa kubva kune IRS uye pane kubhadharwa kune chiremera chehurumende chekubhadhara mitemo. Sezvo zvakadaro, pamberi paJanuary 1, 2005, kana akafa muCalifornia akagara akwereta federal estate mitsara, ipapo California Chengetedzo yeHofisi yakaunganidza mutero wekutora kubva kune wakafa California resident's estate.
Nguva Yemberi yeCalifornia Estate Tax
Kubudirira kwaJanuary 1, 2005, mutero wekutora wakaparidzirwa pamutemo pasi pemiganhu ye Economic Economic and Tax Relief Reconciliation Act (EGTRRA). Mukupindura kwekuchinja uku mumutemo wezvematongerwo enyika unotora mutero wekutora, vamwe vanoti zvinoshandiswa kuunganidza mutero wekusarudza-sarudza vakasarudza mitemo inobvumira kuti nyika igare ichingotora mutero wematunhu.
Izvi zvinotumidzwa se "kudonhedzwa" sezvo sangano rakagadza mamiriro ematunhu ehurumende risingatongogadziri mahedheni emitero yemitero pazvino federal estate tax tax rules.
Ruzhinji rwehurumende haruna kuita zvachose uye saka harusati runganidza mutero wematunhu. California yakave yakasiyana nekuti veiri muhurumende yemitemo vanorega bumbiro remitemo kusagadzirisa mutero wenyika yeCalifornia pasina mutemo. Mukuwedzera, kunyange pasi pezvigadzirwa zveEGTRRA mutero wekutora waifanira kudzoka muna 2011, hauna kubva pamutemo weRituro Relief, Inishuwarenzi yeUnomani Kubvumirwa uye Job Creation Act ya2010 ("TRUIRJCA"), iyo akadzosera federal estate imisoro mitero asi haana kudzosa mutero wekutora.
Asi zvisarudzo zveTrUIRJCA zvakagadzirirwa kupera musi waDecember 31, 2012, izvo zvaizodzosera mutero wokutora zvakare muna 2013, asi Congress neVaMutungamiri Obama vakaita pakutanga kwegore 2013 kuti vapedzisire American Taxpayer Relief Act ("ATRA") . Pasi pemitemo yeATRA, mitemo inobata federal estate imisoro yemitero sezvaisarudzwa pasi peTrUIRJCA yakaitwa yakasimba, zvinoreva kuti mutero wekutora hauna kumutswa muna 2013 uye hauzozodzoki mune ramangwana kunze kwezvezve kuitwa neCongress.
Nokudaro, kuitira kuti Kalifornia idzore zvakare kutora mutero wehurumende, vhoti vanofanira kubvumirana nechiyero chakadaro. Nenguva chete inotaurira kana mari yeCalifornia yakashata ichaita kuti pfuti yekudzorera mvumo yehurumende yehurumende sezvo Mutungamiriri Jerry Brown ari kuverenga mutero wekutora kuti adzokere muna 2013 uye anounza mari yakawanda inoda kuidzokera kuhurumende. (Kuti uwane mamwe mashoko pamusoro peCalifornia estate tax, taura kuCalifornia Controller's Office website.)
California State Inheritance Mitemo
KoCalifornia ikozvino inounganidza mutero wenhaka yehurumende , iyo inotariswa inotarisana negoverwa inogamuchirwa nemunhu mumwe nomumwe anobatsirika mune imwe nzvimbo iyo inopesana nemutero wematoro, iyo inongororwa maererano nenharaunda yose? Mhinduro kumubvunzo uyu kwete. California haigoni kuunganidza hurumende yemitero sezvo yakabviswa zvinoenderana naJune 9, 1982.
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.