Cherechedzai: Mitemo yehurumende inoshanduka nguva zhinji uye ruzivo runotevera harungarati kuchinja kwezvino. 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.
Musi waMay 15, 2014, Maryland Gavhuna Martin O'Malley akasaina HB 739, Maryland Estate Tax - Unified Credit, mumutemo.
Uyu mutemo mutsva, uyo wakabvisa uye ukadzoka zvakare kuDanley's state estate tax, wakaita huwandu hwekuchinja hwakatanga kushanda kutanga musi waJanuary 1, 2015.
Kuwedzera muMadley's Estate Tax Exemption
Chokutanga uye chakakosha, iyo Maryland estate tax exemption yakaderera zvishoma nezvishoma kubva pagore kubva mugore ra2014 kusvikira rafananidzwa ne federal estate tax kuregererwa muna 2019 sezvinotevera:
- Rufu pakati paJanuary 1, 2015 uye December 31, 2015: $ 1,500,000 kuregererwa
- Rufu pakati paJanuary 1, 2016 uye December 31, 2016: $ 2,000,000 kuregererwa
- Rufu pakati paJanuary 1, 2017 uye December 31, 2017: $ 3,000,000 kuregererwa
- Kufa pakati peJanuary 1, 2018 uye December 31, 2018: $ 4,000,000 kuregererwa
- Rufu kana kuti mushure meJanuary 1, 2019: Kuregererwa kweMaddleton kuchafananidza kusunungurwa kwehurumende, inofungidzirwa kuva $ 5 900 000 muna 2019 (zvimwe pamusoro peiyo pasi apa)
Nhoroondo ye Federal Federal Tax Mitemo
Iyo federal estate tax tax exemption yakabva pa $ 3,500,000 muna 2009 kusvika kune $ 5,000,000 muna 2010; 2010 yaivewo gore iro zvivako zvinogona kusununguka kubva kune federal estate tax rules uye mumarongerwo e carryover mitemo .
Iyo federal property tax exemption yakaramba iri pa $ 5,000,000 muna 2011 uye zvino kutanga muna 2012 mari ye $ 5,000,000 federal estate tax exemption yakakonzerwa nehuwandu hwegore negore sezvinotevera:
- 2012 kusunungurwa: $ 5,120,000
- 2013 kusunungurwa: $ 5 250,000
- 2014 kuregererwa: $ 5 340 000
Sezvambotaurwa pamusoro apa, muna 2019, iyo iyo iyo Maryland estate tax tax exemption ichaenzanisa federal estate tax exemption, kuregererwa kwehurumende sekuenzanirwa kwekuwedzera kwezvinhu kunotarisirwa kuva $ 5 900,000 .
Kusarudzwa kweMadlands Estate Tax Exemption
MunaDecember 2010, Mutero weRubatsiro, Inishuwarenzi Yekushaiwa Kwemabasa, uye Bumbiro reJobho Creation ("TRUIRJCA" kwenguva pfupi) rakasimbiswa mumutemo. Sezvo chikamu che TRUIRJCA, "kutengesa" kwepa federal estate tax kuregererwa pakati pevakaroorana vakaiswa kwekutanga uye vakashandiswa kune vakafa zvakaitika muna 2011 na2012. Zvadaro, munaJanuary 2013, American Taxpayer Relief Act ("ATRA" ye pfupi) yakapfuura yakaita kuti kushandiswa kwe federal property tax kuregererwa pakati pevakaroorana vanogara nokusingaperi muna 2013 uye makore anotevera. Asi chii chinonzi "kusvibiswa" kwekuregererwa kwemitero kunowanzoreva?
Mukutaura kwakajeka, kushandiswa kwesangano re federal property tax pakati pevakaroora zvinoreva kuti kana murume wekutanga wekutanga akafa uye kukosha kweimba yacho hazvidi kuti kushandiswa kwemhuri yevakafa yerusununguko kubva pamitero yezvivako , ipapo chikamu chekuregererwa yakanga isiri kushandiswa kune imwe nzvimbo yemurume akafa yaigona kuendeswa kumusikana anenge asara kuti asunungurwe kuitira kuti iye ashandise kusunungurwa kwemumwe mukadzi akafa asina kushandiswa pamwe chete nekuregererwa kwake pachake apo musikana anenge ari mupenyu akazofa.
Nezvematongerwo enyika emitero , zvisinei, iye zvino Hawaii chete inopa hutano kuhutunhu hwehurumende, asi Maryland ichazotanga kupa sarudzo yehurumende yekutengesa mutero yakatanga muna 2019 .
Zvimwe Zvimwe Zvinyorwa Pamusoro paMadda Death Taxes
Kune zvimwe zvinhu zvimwe zvezvinhu zvinofanirwa kuzivikanwa pamusoro peMadlin mitemo yemitero yekufa:
- Iyo yakawanda kuMadland estate imisoro yemutero inoramba iri pa16%.
- Imba yakaroorwa yemugove icharamba ichikwanisa kuita sarudzo-Maryland chete yekurapa chivimbo chemukadzi anenge ari mupenyu ndiye oga anobatsirwa se "anokwanisa kupedza chikwereti chido" ("QTIP Trust" kwenguva pfupi) nekuda kwekuverenga Maryland estate mutero mumakore umo kuchine gaka pakati peMadland estate tax exemption uye kuregererwa kwehurumende. Nokudaro, vakaroora Maryland vagari vanofa pakati pegore ra2014 ne2018 vachakwanisa kurondedzera kubhadhara kweMadlands uye federal death tax kusvikira mushure mekufa kwemukadzi anenge aripo achishandisa ABC Trust kuronga .
- Maryland ndiyo imwe yenyika mbiri (New Jersey ndiyo imwe) iyo inounganidza zvose state state tax uye nyika inotora mutero. Mutemo mutsva hauna kuita chero shanduko kuRondon's inheritance tax. Tarisa Kukuru weMadrid Inheritance Mitemo Mitemo kuti uwane ruzivo rwezveMadganisti rufu rwekufa.