Dzidza Pamusoro pe 2015 Federal Tax Tax Law

Federal Estate, Chipo uye GST Mitero Yekubhadhara uye Matengo

Pashure pekukakavadzana kukuru uye kupedzisira kwemaShenanigans, American Taxpayer Relief Act ("ATRA" yepfupi) yakasayirwa mutemo musi waJanuary 2, 2013. Uyu mutemo mutsva unoita shanduko dzakagadzirwa neRisc Relief, Inishuwarenzi yeUsemployment Reauthorization, uye Job Creation Act ("TRUIRJCA" kana kuti "TRA 2010" kwenguva pfupi) yakagadzwa muna December 2010 yakagadzikana maererano ne federal estate mitsva, mitsara yezvipo uye chizvarwa chechikwereti kutengesa mitero, nezvimwe zvinoshamisa.

Pasi apa uchawana pfupiso yeATRA inopa nezvemhando idzi dzematare ehurumende gore regore ra2015.

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.

2015 Kuchinja kune Imba Mutero, Chipo Chipo, uye Generation-Kutsika Kudhinda Mitemo Yemitemo

1. Nzvimbo itsva uye yakawanda inotengesa, mutero wezvipo uye chizvarwa-kutsika kutumira mutero kusunungurwa uye zvishoma kuderera mitero inotanga kushanda. Pasi pemiganhu yeATRA, federal estate tax tax exemption yakakonzerwa nehutengo uye saka yakawedzera kusvika $ 5.12 mamiriyoni muna 2012, $ 5.25 mamiriyoni muna 2013, $ 5.34 mamiriyoni muna 2014, uye $ 5.43 mamiriyoni muna 2015. Zvisinei, mutero wemitengo yezvivako zvakakosha pamusoro pemari iyi yakawedzerwa kubva pa35% muna 2012 kusvika ku40% muna 2013 nemakore anotevera. Mukuwedzera, hupenyu huripo hupo hwekubhadhara mutero hwakakonzerwawo nehuwandu hwekuwedzera uye saka huchiwedzera kusvika ku $ 5.12 mamiriyoni muna 2012, $ 5.25 mamiriyoni muna 2013, $ 5.34 mamiriyoni muna 2014, uye $ 5.43 mamiriyoni muna 2015, uye zvipo zvepamusoro zvehupo zvakakwira kubva 35% muna 2012 kusvika ku40% muna 2013 uye makore anotevera. Pakupedzisira, chizvarwa chinokwidza kubhadhara mutero wekubhadhara mutero chave chakakonzerwa nehupfumi uye saka chakawedzera kusvika ku $ 5.12 mamiriyoni muna 2012, $ 5.25 mamiriyoni muna 2013, $ 5.34 mamiriyoni muna 2014, uye $ 5.43 mamiriyoni muna 2015, uye chizvarwa chakanyanya kuderedza kutengesa mutero kwawedzera kubva 35% muna 2012 kusvika ku40% muna 2013 uye makore anotevera. Izvozvi zvingabatanidzwa zvichange zvichengetwa kuenzaniswa nekutengesa kwegore muna 2016 uye makore apfuura asi mutero wekutere unoramba uri pa40%. Mukuwedzera, kuregererwa kwegore negore kubva pamitero yezvipo kuchagara pa $ 14,000 nokuda kwe 2015.

1. "Kuvhenekera" kwepa federal estate tax kusunungurwa pakati pevakaroorana 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 yekubhadhara mutero wemuvakidzani pakati pevakaroorana vanogara nokusingaperi muna 2013 uye mberi, izvo zvinoreva kuti muna 2015 vaviri vakaroorana vanogona kupfuura madhora gumi nematanhatu kune vanhaka venhaka vasingabhadharwi nehurumende yepamusoro mitero vasina zvachose kuronga zvachose. Cherechedza, zvisinei, kuti kunyange kana imba yemurume akafa yaisazobhadhara (mune mamwe mashoko, inokosha kudarika madhora 5.43 mamiriyoni muna 2015), uyo anenge ari mupenyu anofanira kuisa Fomu IRS 706 , United States United States Estate (uye Generation-Skipping Transfer ) Mutero Inodzoka , kuitira kuti tibatsire mutero wemumwe munhu akafa asingashandisi mubhadharo, 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 yakarara uye haichazovipo 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 ( Maryland vachaziva kushandiswa asi kwete kusvika muna 2019). Izvi zvinoreva kuti mune dzimwe nyika apo pane musiyano pakati pehurumende yekutengesa mutero uye federal estate tax exemption (yakadai seMaine, uko 2015 inotengesa mutero inosvika $ 2 mamiriyoni, ayo anosiya $ 3.43 mamiriyoni pakati pehurumende nehurumende ), vakaroorana vachadikanwa kuisa huwandu hweAcc Trust kuronga mumagwaro avo ekugadzirisa zvivako kuitira kuti vashandise mukana wevakaroorana 'state estate tax exemptions (kana urongwa uhwu huri kubvumidzwa pasi pemutemo wehurumende). Tarisa kuHurumende Estate Tax uye Chati Chekudzikinura yehurongwa rwematongerwo enyika iye zvino ane mutero wemuzinda wekubhadhara mari.

1. Urongwa huripo hunogona kudiwa kune chizvarwa chechikwata chechikepe. Kunyange zvazvo zvataurwa pamusoro apa federal estate tax tax exemption yakagadziriswa pakati pevakaroora, chizvarwa chinokwidza kutengesa mitero yekutengesa haisi. Nokudaro, kuitira kuti vakaroorana vashandise ruzivo rwechikwata chevakaroorana vaviri vachibvarura kutengesa mitero yekubhadhara mutero, kuronga kwakakosha kunogona kudiwa mumagwaro akaroora edzimba dzekugara.