Kunzwisisa Maitiro eDeck Estate Mitengo Anobata Imba
Cherechedza: Mitemo yehurumende nemunharaunda inoshandura kakawanda 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.
Kana iwe uchigara muRuwa rweColumbia, iwe unogara mune imwe shoma yehurumende iyo inoramba ichiunganidza mutero wekufa. Nzvimbo dzeDDC vagari, pamwe nenzvimbo dzevasingarevi ivo vane pfuma uye / kana zvinhu zvinooneka pachedu iri muDDC, inotarisirwa kune mutero wekufa kune imwe nzvimbo pasi pemitemo inotevera.
01 Ndeipi imba inotungamirirwa neDond estate mutero?
Kune vasiri vasiri veDDC, imwe nzvimbo inogona kuendeswa kune DC property tax kana inosanganisira dzimba uye / kana pfuma chaiyo yega yega ine nzvimbo mukati meChishanu yeColumbia uye pfuma yakadarika inopfuura $ 1,000,000.
02 Ndeipi DC mafomu emitero inofanira kuiswa?
Kana iyo dzimba isiri kupfuurira kumudzimai anoramba aripo kana kupiwa kune rudo uye nzvimbo yacho inotungamirirwa ne DC imisoro yemutero, ipapo mumiriri wemuzinda anofanira kuisa DC Estate Tax Return inonzi Fomu D-76 .
Kana iyo dzimba ichipfuura kune mumwe mudzimai anenge aripo kana kuti ichipiwa kune charity uye nzvimbo yacho inotungamirirwa ne DC imisoro yemutero, ipapo mureza wemuzinda anofanira kuisa DC Estate Tax Return inonzi Fomu D-76EZ .
Zvinyorwa zvinotevera zvinofanira kuiswa kuDomu Form D-76 kana DC Form D-76EZ, kana zvichifanira:
- Ikopi yeFomu FR-77 (Kuwedzerwa kweZuva Kuisa DC Estate Tax Return)
- Kopa ye Letters of Administration
- Ikopi yeSimba reGweta
- Nhamba ye decedent's Last Will uye Testamendi
- Ikopi yakakwana ye IRS Form 706 , United States Estate (uye Generation-Skipping Transfer) Mutero Wekudzoka , kusanganisira zvose zvakagadziriswa, kana nzvimbo yacho inoda kuiswa Fomu IRS 706; KANA, ikozvino mapeji 1-3 eFRS Form 706, kana nzvimbo yacho isingatariswi neRS Form 706
- Ikopi yezvose zvinoridzirwa zviongorori zveimba yakarongeka
- Ikopi yeTeti Certificate
Cherechedza kuti sezvakaratidzwa pamusoro, Dynam Estate Tax Return ingada kuiswa kunyange kana federal estate tax returns, IRS Form 706, haifaniri kuiswa. Mukuwedzera, kunyange kana nzvimbo yacho isingatenderwi kuisa Fomu IRS 706, kana DC DC Tax Return inoda kuiswa, mapeji 1 - 3 eI IRS Form 706 inofanira kugadzirirwa uye kuiswa neDond Estate Tax Return .
03 Ndiko kunoendeswa kumudzimai anoramba aripo here?
Kunyatsoendeswa kumudzimai anoramba aripo hazvikwanisi kutengesa. Kune vakaroorana vakashandisa AB Trust kuronga kuderedza feraleral property tax bill, mutero wekufa weD DC unogona kunge uri wekuda kweB Trust mushure mokufa kwewakaroorana naye pamusana pepasheni ye $ 4 250 000 pakati peDDC kusunungurwa kwe $ 1 000 000 uye kusunungurwa kwehurumende $ 5 250,000. Nepo dzimwe nzvimbo dzichibvumira mudzimai akaroorana kuti aite sarudzo yekurapa chivimbo chemukadzi anenge ari mupenyu ndiye oga anobatsirwa "saiye anokwanisa kupera" ("QTIP" kwenguva pfupi) nekuda kwekuverenga mutero wemunharaunda, mutemo we DC haritauri zvakananga izvi, kunyange vamwe vashandi vakakwanisa kuita izvi. Nokudaro, vakaroorana DC vagari vese vanofanirwa kubvunzurudza dare renhengo yekugadzirisa dzimba kuti vaone kana vachifanira kusanganisira ABC Trust kuronga muurongwa hwavo hwehupfumi.
04 Ndeipi iyo DC property tax return uye mutero kubhadhara?
I DC inoshandiswa mutero inofanira kuiswa, uye chero mutero unobhadhara unofanirwa kubhadharwa, mumwedzi gumi mushure mekufa kwezuva rakapera.
Mwedzi mitanhatu yekuwedzerwa nguva yekuisa dhipfumi yemitero yekudzoka uye maitiro akafanana uye kubhadhara chero mutero unogona kudiwa; zvisinei, izvi hazvingawedzeri nguva yekubhadhara mutero, uye chido chichawedzera panguva yekuwedzerwa nguva. Kufarira kunowanikwa pamwero we 10% pagore, kuwedzerwa zuva roga roga uye pasina kutarisa chero kuwedzerwa.
Zvose zvinokumbirwa zvinofanira kukumbirwa uchishandisa DC Form FR-77; IRS Form 4768 haigamuchirwi.
05 Ndeipi iyo DC property tax return inotumirwa uye kubhadhara mutero?
Mhinduro kudzokera uye kubhadhara kune:
Office of Tax and Revenue
Audit Division
Estate Tax Unit
PO Box 556
Washington, DC, 20044-0556
Checks inofanira kupiwa kubhadhara kune "DC Treasurer."
06 DCD property tax inotorwa sei?
Iyo DC inotengeswa mutero inotambirwa mutero inowedzera 16% yezvivako zvakabhadhara pa $ 10,040,000 kana kupfuura. Shandisai Imba yeKutenga Inoshandiswa Purogiramu Yekushandisa kuverenga mutero unofanirwa.
07 Ndingawane kupi kumwe ruzivo pamusoro pedzimba dzeD DC?
Kuti uwane mamwe mashoko pamusoro pedzimba dzeD DC, tarisa DC Office Tax and Revenue's Estate, Fiduciary, uye Nhaka Mitero Inowanzobvunzwa Mibvunzo. Iwe unogonawo kudana Vincent Mbanefo, muterengeti wemutero, pa (202) 442-6583.
08 Dhavhidha inotora mutero here?
Chirongwa cheColumbia zvino chiri kutora mutero wemunharaunda, iyo inotarirwa mutero pamusoro pegove yakagamuchirwa nemunhu mumwe nomumwe anobhadhara pane imwe nzvimbo kunze kwekutengesa mutero, iyo inoongororwa maererano nenharaunda yose? Mhinduro kumubvunzo uyu iiwa , Chirongwa cheColumbia nhaka yemutero chakabviswa kubudirira kwekufa kunoitika kana shure kweApril 1, 1987.