Nzvimbo yemutero haibhadhara munhu wose mari iri muhomwe
Nenzira yakanaka, kodhi yemutero haisi kunyanya kusaregerera. Inosanganisira mbiri "zvisingaiti" kana "kuregererwa" izvo vateresi vanogona kushandisa pane gore negore kana kuparadzira zvipo zvavo pamusoro pehupenyu hwavo hwose.
Iko Yechipo Chipo Chekuteerera
Chipo chegore negore chekuregererwa kwemari ndiyo mari yaunogona kupa munhu mumwe nomumwe pagore kusina mutero, uye inofukidza nhamba isina kukwana yevanhu.
Zvipo zvakapiwa kamwe chete pagore kana kunyange ruzhinji rwezvipo zvakaitirwa munhu mumwechete panguva yegore rimwe remakarani hazvisi pasi pemutero wechipo kana zvisingapfuri mutero wegore wegore hwekupa: $ 15,000 muna 2018, kubva pa $ 14,000 muna 2017.
Heino nzira iyo inoshanda. Iwe unogona kupa mwanasikana wako $ 5,000 munaJanuary 2018, mamwe 5 000 munaJune, uye imwe $ 15,000 munaDecember uye kwete chipo chechipo chaizouya. Wakazosvika pamadhora $ 15,000 asi iwe hauna kupfuura.
Iwe unogona kumupa imwe $ 5,000 munaJanuary 2019 pasina kuisa chipo chemutero-asi-nokuti izvi zvingave zvichienderana nekuregererwa kwegore gore ra2019. Ichi chipo chaizongobhadharwa chete kana iwe wakapfuurira kubviswa kwe 2019.
Iwe unogonawo kupa mwanakomana wako motokari inokosha $ 15,000 muna 2018. Unogona kupa mumwe wevana vako zvizvarwa zvikwereti zvinokwana $ 15,000 mumwe nomumwe, uye shamwari yako yepamusoro dhendhini ye diamond inokosha madhora 15 000. Zvakare, rimwe nerimwe "chipo" hazvizoonekwi sechipo zvachose nokuda kwehurumende yebhadharo nekuti hauna kupa mari inopfuura $ 15,000 kune mumwe nomumwe.
Hupenyu hweKupa Mupo Wokubhadhara Mutero
Iko nguva yehupenyu chipo chekuregererwa mutero ndicho chikwereti chaunogona kupa pamusoro pehupenyu hwako hwose. Izvi zvipo zvichange zvisingabhadharwi mutero zvakare.
Asi huwandu hunopa zvipo huchaderedza huwandu hwekuregererwa kwawakasiya kuti udzivirire nzvimbo yako kubva kuUS federal estate imitero panguva yekufa kwako.
Kana chipo chako chichibvisa chikamu chehupenyu hwako hwekupa chikwereti chemutero, chikamu ichi chinodzingwa kubva pamunharaunda wako wekubhadhara mutero kana iwe ukafa nokuti mitsara yose inobhadhara chikwereti chakafanana.
Pasi pemitemo yeAmerican Taxpayer Act ya2013 (ATRA), kuregererwa kwemazuva ehupi yemitero / yekutengesa mutero kunosungirirwa nokuda kwekuwedzera kwezvinhu saka inowedzera gore. Yaiva $ 5.45 mamiriyoni muna 2016 uye $ 5.49 mamiriyoni muna 2017. Zvadaro Mutero Wemitero uye Jobs Act (TCJA) yakakwira kusvika ku $ 11.18 mamiriyoni kutanga muna 2018.
Hungu, iwe unoverenga izvo zvakarurama. Iko TCJA inopfuura kudarika kuregererwa kweupenyu hwose, asi kwechinguva chete. TCJA inoguma pakupera kwema2025 kunze kwekuti Congress inoshandura kugadzirisa zvayo.
Saka, kana iwe ukapa $ 10 Mamiriyoni munguva yako yeupenyu uye iwe ukafa muna 2018, federal property estate tax exemption yako inenge iine $ 1.18 mamiriyoni-chikamu chekuregererwa mushure mekupa zvipo zvako zvose. Kana nzvimbo yako yakakosha kudarika $ 1.18 mamiriyoni, ichabhadhara mutero wemugove pane kukosha kwayo pamusoro pemari iyo.
Chii Chinoitika Kana Iwe Uchipa Chipo Chiripo
Chii chinoitika kana ukaita $ 120,000 muzvipo kumwanasikana wako mugore rimwechete? Zvino iwe uchave wakaita chipo chako chekubhadhara kumwanasikana wako akaenzana ne $ 105,000 muna 2018- $ 120,000 pasi pe $ 15,000 pagore rega rega.
Iko $ 105,000 ichaderedza kubhadhara kwako kweupenyu hwe2018 kubva pa $ 11.18 mamiriyoni kusvika ku $ 11,179,895.
Zvipo zvekutengesa zvinofanira kuziviswa kune IRS paFomu 709, United States Chipo (uye Generation-Kupera Kupera) kutora mutero . Kudzoka kunokonzerwa nemusi iwoyo semari yako yemitero yekudzoka, April 15 wegore mushure megore umo zvipo zvekubhadhara zvakaitwa. Iyi ndiyo nzira iyo IRS inochengetedza kuti inguva yakawanda yehupenyu hwako hwekusununguka yawakashandisa.
Special Gift Tax Mitemo
Mamwe marudzi ezvipo zvisingaonekwi zvipo zvachose. Ivo chaizvoizvo "freebies". Mitemo inokosha inoshandiswa kune zvipo zvakagadzirwa nomudzimai weUnited States kumudzimai asiri mugari weUnited States, uye kubviswa kwemhuri kusingagumi kunoshandiswa kune zvipo zvakagadzirwa nemudzimai weUnited States kune mumwe mukadzi ariwo mugari weUnited States.
Chinhu Chinokosha Pamusoro Pechipo Chine Mutero
Tsvaga neAcantant kana mutongi wenhepfenyuro yekugara kana uri kuda kuita chikwereti chakakosha chechipo.
Iwe haungashamisi kushamiswa nemubairo wemubairo wezvipo shure kwechokwadi. Kunyanya kusvika 2025, zvakadaro, une $ 11.18 mamiriyoni mu wiggle room.