Apo mumwe munhu akafa, mitero haisi kuzova chinhu chekutanga pane pfungwa dzevanoda vakasiyiwa kumashure. Asi, zvinosuruvarisa, pane imwe nguva, vagari venhaka yemunhu akafa kana avo vanobatsirwa nevakafa vanovimba kuti vanoda kutarisa mitero ichazovapo semugumisiro wekufa kwemudiwa wavo. Pasi apa uchawana runyora rwemitero iyo nzvimbo kana kuti chivimbo chemufi munhu anogona kubhadhara uye iyo mitero yemitero inofanira kuiswa.
Cherechedzai: Mitemo yemitero inoshandura uye ruzivo rutsva harungarati kuchinja kuchangobva kuitwa mumitemo iyi. 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 Federal Estate Mitero
Kunyange zvazvo mitero yemitengo inoratidzika kuti inowanikwa yose kana iri pamusoro pemitero inokwereta mushure mekufa kweumwe munhu, chokwadi ndechokuti vazhinji vezvivako havazobhadharwi chero federal property tax.
Kuregererei? Nokuti muna 2014 federal property tax exemption is $ 5.34 mamiriyoni, uye kuregererwa kunongoramba kuchigadziriswa kusvika musi waJanuary 1 wegore negore mune ramangwana zvichienderana nekutengesa. Zvechokwadi, pamwe chete nehuwandu hwekuwedzera kwezvinhu, kuregererwa kunotarisirwa kufika $ 9 mamiriyoni nemunhu wese muna 2034.
Kunyange zvakadaro, nyika dzinodarika $ 5.34 mamiriyoni kana kupfuura dzinofanirwa kuisa federal estate tax kudzoka uchishandisa IRS Form 706, iyo inonzi officially United States Estate (uye Generation-Skipping Transfer) Mutero Wadzokera.
Nzvimbo dzevasiri vasiri vatori venyika, vatori venyika vanobva kune imwe nyika vane US federal estate mitsara vanofanira kuisa IRS Form 706-NA, iyo inonzi neUnited States Estate (uye Generation-Skipping Transfer) Mutero Wekubhadhara Mutero Kudzoka kwevasingaiti vagari vasiri mugari weUnited States.
02 State Estate Taxes
Kunyange zvazvo nzvimbo dzakawanda dzisingatauri feraleral estate tax kudzorera kana kubhadhara chero federal mvumo yemitero, vagari venyika dzinotevera, kana munhu akafa akafa ane dzimba mune imwe yenyika idzi, angave ane chikwereti chematare emitero: Connecticut , Delaware , District of Columbia , Hawaii, Illinois , Maine, Maryland, Massachusetts , Minnesota , New Jersey , New York, Oregon , Rhode Island , Tennessee, Vermont neWashington. Dzvanya pahutano hwehurumende imwe neimwe kuti udzidze zvakawanda pamusoro pekuregererwa kwemitero yehurumende yega yega uye yehurumende yemitero yekudzosa kutora zvinyorwa.
03 State Inheritance Taxes
Kunyange zvazvo mutero wematoro mutero unobva pauwandu hunokosha hwemunhu akafa, mutero wenhaka unobva kune uyo anogamuchira pfuma yemunhu akafa. Pari zvino, chete nhanhatu dzinotora hurumende yenyika yemutero: Iowa , Kentucky , Maryland , Nebraska , New Jersey nePennsylvania - ndizvo chaizvo, Maryland neNew Jersey inotora zvose zvematongerwo enyika emitero uye inotora mitero.
Saka iyo inobatsirwei neimba ingatofanira kubhadhara mitero yenyika inobhadhara mitero? Nhau dzakanaka ndeyokuti mune zvitanhatu zvese zvinhu zvinopfuurira kumurume anenge afa uye mutsigiri haabvumirwi nemutero wenyika, asi mune dzakawanda - Iowa, Kentucky, Maryland neNew Jersey - pfuma inopfuura kumunhu wevakafa yakasunungurwa zvakare .
Nokudaro, mukana wenhaka uri pasi pehurumende yemutero wefa inenge isingakoshi. Kuti uwane mamwe mashoko pamusoro pehurumende yemitero, tarisa kuHurumende Inheritance Tax Chart .
04 Gift Taxes
Mhando yemutero inowanzokwekwekwa ndeye federal gift tax . Mamwe mapato anowedzerawo mutero wechipo kune hutunhu hwehurumende: Connecticut uye Minnesota.
Nenzira yakawanda, kana imba iri pasi pe federal estate mitsero kana nzvimbo dzehurumende muConnecticut kana muMinnesota, ipapo nzvimbo inogona kuisa chipo chechipo chekudzoka kuitira kuti ipe zvipo zvipi zvayo zvakaitwa munguva yeupenyu hwomunhu akafa munhu wacho akanga achiri mupenyu.
Iyo federal chipo chekubhadhara mutero inoshandiswa uchishandisa IRS Form 709 , inonzi inozivikanwa seUnited States Gift (uye Generation-Skipping Transfer) Mutero Wadzokera .
05 Generation Skipping Tumira Mitero
Pamusangano wehurumende, chizvarwa-kutsika mitero yekubhadhara mitero , inozivikanwa seGST mitero yekfupi, inoshanda kune masitepi anowanikwa neeferaleral estate mitsara apo imwe yeimba inodarika kune mumwe munhu "munhu wechikepe" kana imwe yeimba iri kupfuura muchivimbiso icho chizvarwa-chikwata chekutamba.
A "chikafu" munhu ane hama mbiri kana makumi maviri pasi pemunhu akafa, kana munhu asingabatanidzi ane makore makumi maviri nembiri kana kupfuura kupfuura wechifu.
Panzvimbo ye federal, kuzvarwa-kubvumira kutengesa mutero kubhadhara kwakafanana nekutengeswa kwemutero weimba, zvinoreva kuti kuregererwa kuri $ 5.34 mamiriyoni muna 2014 uye zvicharamba zvichigadziriswa kusvika musi waJanuary 1 wegore negore mune ramangwana zvichienderana nehuwandu hwemari.
Nokudaro, vazhinji vezvivako havazovi pasi pehurumende yekuzvarwa-kubvisa kutengesa mitero. Chizvarwa-kutsika kutengesa mutero kunogona kugoverwa kuhupenyu hwose huchiendesa uchishandisa IRS Form 709 , kana mushure mekufa uchishandisa IRS Form 706.
Cherechedza: Vakawanda vehurumende iyo ichiri kuunganidza yavo yakasiyana yehurumende yemitero inotarisawo zvakasiyana-siyana-chikwata chekutengesa mutero.
06 Imisoro Mitero
Kunze kwokunyora mutero wekupedzisira wemubhadharo wemufi muhurumende yepamusoro (uye hurumende yepamusoro kana zvichibvira), pachava nenguva yekuti nzvimbo kana chivimbiso chiri kugadziriswa mushure mekufa mumwe munhu kuti dzimba kana kuvimba mari ichawana mubereko kusvika panguva iyo zvinhu zvinogona kugoverwa kunze kwedzimba kana kuvimba kune avo vanobatsirwa zvikuru.
Mukuwedzera, apo mamwe marudzi edzimba anenge aripo akafa achawana nhanho , kana zvinhu izvi (zvakadai sematokisi uye zvisungo) zvinotengeswa mushure mekufa, zvino kutengesa kunogona kuita kuti pfuma iwanike kunyange mushure mokufungisisa iyo inofambisa muzvikonzero.
Kunze kweizvi, zvimwe zvikwata zvemari zvakagadzirisa muzvikwereti zvemitero yemari inotumidzwa se "mari yepamusoro pechirango" (kana kuti IRD) apo muridzi wacho akafa, saRoth IRAs, 401 (k) s, uye annuities .
Nokudaro, kunyange zvazvo nzvimbo dzakawanda uye zvitendero zvisingatongogadziriswi zvachose nemitero yemitero, kutora mitero, mitero yezvipo, kana chizvarwa-kutsika kutengesa mutero, ruzhinji ruchatambudzwa mune imwe nzira kana imwe nemitero yemari.
Mari inowanikwa neimba kana chivimbo inoratidzwa paI IRS Form 1041 , inozivikanwa seAmerica Income Tax Kudzokera kune Masangano neZvimbiso , nokuda kwebato rezvemari, uye chivako kana chivimbo chinogonawo kuisa mutero wekubhadhara mutero nyika uye matariro.