Kana iwe uchigara kuOregon, iwe unogara mune imwe shoma yehurumende inounganidza mutero wekufa kwehurumende. Nzvimbo dzeOregon vagari, pamwe chete nenzvimbo dzevasingarevi ivo vane pfuma uye / kana zvigadzirwa zvemunhu chaiyo zviri muOregon, vanozviisa pasi pemutero wekufa kwehurumende pasi pemitemo inotevera.
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.
01 Oregon inotora mutero wemigwagwa here kana kuti inotora mutero?
Gore ra2012 risati raitika, mutero wekufa weOregon wakanzi "mutero wefa" munharaunda yeOregon, asi zvinobudirira musi waJanuary 1, 2012, mutero wekufa weOregon wakazozivikanwa se "mutero wematoro." Izvi zvinonzwisisika kubva mutero werufu weOregon unounganidza zvichienderana nekukosha kweimba (saka, iyo " mutero wematoro "), zvisingaenzaniswi kuve kune uyo anowana nhaka (saka, " mutero wenhaka ").
Muchikamu chino, mutero werufu weOregon wakaunganidzwa musi waDecember 31, 2011, unotumidzwa semutero wefa, Oregon yekufa kwemitero yakabatwa kana kana mushure meJanuary 1, 2012, inotumidzwa semutero wematoro, uye iyo yose mitero iyo inotumidzwa kune vose seyoyo mutero werufu.
02 Ndeipi iyo imba inotungamirirwa neOregon nhaka yemitero kana mutero?
Kune Oregon vagari, imwe nzvimbo inogona kuiswa pasi peOregon nhaka yemitero kana mutero wemugovera kana iyo yose inodhura inodarika $ 1 000,000.
Kune vasiri voruzhinji veOregon, dzimba inogona kuve inotungamirirwa neOregon nhaka yemitero kana mutero wemunzvimbo kana iyo inosanganisira zvivako zvekumba uye / kana zvinhu zvinooneka zvepanyika zvine nzvimbo mukati mehurumende yeOregon uye iyo pfuma yakawanda inodarika $ 1 000 000.
03 Ndeipi Oregon inotora mitero kana mafomu emitero inofanira kuiswa?
Nokuda kwekufa kwakaitika musi waDecember 31, 2011, nzvimbo dzine huwandu hunokosha hunodarika $ 1 000 000 dzinofanira kuisa Oregon nhaka yemitero inoshandiswa, Fomu IT-1, kunyange kana pasina Oregon nhaka yemitero ichave yakakonzerwa nemagumisiro ekubviswa uye kusunungurwa .
Nokuda kwekufa kwakaitika musi waJanuary 1, 2012, uye nzvimbo inokosha yakadarika $ 1 000 000 inofanira kuisa Oregon yemitero yezvemitero, Fomu OR706, kunyange kana pasina Oregon mvumo yekutengesa ichave yakakonzerwa nemigumisiro yekubviswa uye kubhadhara.
04 Are Oregon Registered Domestic Partners yakabata zvakafanana nevakaroorana?
Muna 2007 mutemo wenyika yeOregon wakapfuura HB 2007. Pasi pemitemo yemutemo uyu, mirayiridzo yeFomu IT-1 yakashandurwa kuti ipe kuti izwi rokuti "mudzimai anorarama" rinogona kutsiviwa ne "kupona muOregon Domestic Partner."
05 Inoshandiswa kune mumwe anoramba aripo anokweretwa here?
Zvakananga kuendeswa kumudzimai anoramba aripo kana kuti akanyoresa muvakidzani wepamusha haatori mutero.
Kune vakaroorana vakashandisa AB Trust kuronga kuderedza feraleral property tax bill, Oregon rufu rwekufa inogona kunge yakakonzerwa neB Trust mushure mekufa kwekaroorana kwekwakapedzerwa ne $ 4,120,000 pakati pekuregererwa kweOregon $ 1,000 000 uye kusunungurwa kwehurumende $ 5,120,000.
Kunyange zvakadaro, murume akaroora decedent's estate anogona kuita sarudzo yekurapa chivimbo chemukadzi anenge ari oga ndiye anowanikwa "semhuri inokosha" nokuda kwekuverenga mutero wekufa weOregon. Nokudaro, vakaroorana veOregon vagari vanogona kukanganisa kubhadhara kweOregon uye yese yemitero yekufa kusvikira mushure mekufa kwomumwe wavo anenge achishandisa ABC Trust kuronga .
06 Oregon rufu rwekubhadhara mutero uye mutero kubhadhara ndeipi?
Oregon yekufa kwemitero yekufa inofanira kuiswa uye chero mutero wekufa unofanirwa kubhadharwa mukati memwedzi mipfumbamwe mushure mekufa kwekufa kwezuva.
Kuwedzerwa kwenguva yekupa Oregon rufu rwekubhadhara mutero uye kubhadhara chero mutero unofanirwa kuchagamuchirwa kuOregon kana ukapiwa neInternal Revenue Service. Kana iyo nzvimbo isingafaniri kutumira federal estate tax return, ipapo isa "Oregon Only" pamusoro pe IRS Form 4768 uye mirayiridzo yehurumende ichashandiswa kuongorora chikumbiro. Kana kuwedzerwa kwenguva yekubhadhara kunopiwa, mutero unofanirwa kuchengetedzwa nekutengesa kunogamuchirwa kuDhipatimendi reRevenue yeOregon.
Mukuwedzera, kuwedzerwa kwenguva kunyorera kudzoka hakuwedzeri nguva yekubhadhara mutero, uye kufarira kuchawedzera panguva yekuwedzerwa nguva.
07 Ndeipi Oregon yekufa mutero inosvika yakaiswa?
Tumira ma Oregon nhaka yemitero inoshandiswa, Fomu IT-1, kana yeOregon estate tax return, Fomu OR706, nemamwe mafomu ose anodiwa uye zvinyorwa kuti:
Oregon Dhipatimendi Rezve Revenue
PO Box 14110
Salem, OR 97309-0910
Kana uri kushandisa purogiramu yekutengeserana yakananga yakadai seFedEx kana UPS, zvino shandisa kero inotevera:
Oregon Dhipatimendi Rezve Revenue
955 Center Street NE
Salem, OR 97301-2555
08 Ndeapi Oregon nhaka yemitero kana mutero wematoro?
Nokuda kwekufa kwakaitika musi waDecember 31, 2011, kamwechete kukosha kweimba yacho yakadarika $ 1 000,000, kukosha kwese kwedzimba kwaiteresa. Nhaka yemitero inotengesa kubva pa8% kusvika ku16% yegadziriswa mutero.
Nokuda kwekufa kwakaitika musi waJanuary 1, 2012, yekutanga $ 1,000 000 yeimba inenge isingabhadharwi kubva muimba yemutero kuverengwa. Kune tafura inoratidzira mutero wemitengo yakatanga kuitika musi waJanuary 1, 2012, inoreva VaMutemo Tweak Oregon Estate Tax.
09 Ndingawane kupi kumwe ruzivo rwezvemitero yekufa kweOregon?
Kuti uwane mamwe ruzivo pamusoro peOregon mubhadharo wemitero uye mutero wematoro, tarisa kuChikamu chePurisa uye Chekuita Mitero yewebsite yeOregon Revenue Revenue.
10 Ndeipi ramangwana rekufa kweOregon mutero?
Mumakore mashomanana adarika, pane zviitiko zvakasiyana-siyana zvokuderedza mutero wekufa weOregon. Nzira yezvino inotanga kuitika muna 2012 inogona kuderedza mutero wekufa ne25% muna 2013, 50% muna 2014, uye 75% muna 2015, ine yekupedzisira, yekusingaperi, 0% yemutero unobudirira musi waJanuary 1, 2016: IP 15 - Rufu Tax Phase-Out. Ramba wakatarisa kuti zvigadziriswe.