Iyi mitero yemitero uye zvisarudzo zvakave nokuchinja kwakasiyana siyana kwemakore
Iko Economic Growth uye Tax Relief Reconciliation Act
Iko Economic Growth uye Tax Relief Reconciliation Act (EGTRRA) yakasayirwa mutemo muna June 2001.
Mukuwedzera pamatambudziko makuru emitero, inotanga kubudisa federal estate tax kusvikira yakanyangarika gore rimwechete muna 2010.
Yakashandurwa nemarongerwo emitemo ye carryover panguva ino. Nheyo dzinodhura yeimba inotora nhaka inogona kuendeswa ne $ 1.3 mamiriyoni pasi pemitemo iyi mitsva, zvisingaenzaniswi nhanho dzisingagoneki zvichienderana nemitemo yepamutemo yemitero. Uyezve, kana nzvimbo yakagara nhaka nemudzimai anoramba aripo kana kuti kuburikidza nemunhu anokwanisa kutora chibereko (QTIP) trust , iyo pfuma inogona kuwana mamwe $ 3 mamiriyoni matanho zvichienderana.
EGTRRA yakarongerwa "kuvira kwezuva" kana kupedzisa musi waDecember 31, 2010, izvo zvaireva kuti mutero weimba yaizodzoka mugore ra2014 zvichienderana nemitemo yakanga iri munzvimbo ichidzoka kusvika muna 2001. Asi mutero wematoro wakadzoka pasi pemashoko yeRubatsiro Ruregerero, Inishuwarenzi yeUsemba Kuregererwa, uye Job Creation Act (TRUIRJCA) panzvimbo.
Relief Revenue, Inishuwarenzi Yekusavapa Basa rekuregererwa uye Job Creaction Act
TRUIRJCA yakasayirwa mutemo paawa yegumi nemana musi waDecember 17, 2010, uye yakashandura zvishoma nezvishoma kune zvivako zvemhosva zvakaparara pakati paJanuary 1, 2010 asi pamberi peDecember 31, 2010.
Uyu mutemo wakapa vagari venhaka yezvinyorwa zvakafa munguva ino chisarudzo.
Vangagona kushandisa mitemo ye modirative carryover kana kuti vangashandisa mitemo yemisha yemitero iyo yakakonzera mutero wemugove uye mvumo yemitero kusvika kune $ 5 mamiriyoni.
Mitemo mitsva yakaderedzawo mitero inoshandiswa yemitero kusvika ku35 muzana uye yakabvisa GST mutero zvachose. TRUIRJCA yakapawo kuti rimwe nerimwe rekuregererwa raizove rakanyoreswa nekuda kwekutengesa kubva muna 2012, iro rakawedzera ku $ 5.12 mamiriyoni panguva iyoyo.
Vagari venhaka ya2012 avo vaida kusarudza mu modi modified carryover nemitemo uye kunze kwemitemo yemitero inotarisirwa kuisa fomu itsva ye IRS, Fomu 8939, Kugoverwa kwekuwedzera kweZvakanaka zvePfuma Yakagadzirirwa kubva kune Chirevo .
TRUIRJCA yakaunzawo mutsva wemutero mutsva: kushandiswa kwemutero wematoro uye mutero wemabhadharo emubhadharo pakati pevakaroorana vanoroora. Mudzimai anoramba aripo weavo akafira muna 2011 kana 2012 anogona kuwedzera chero chikamu chekuregererwa kusingashandiswi nemurume wake akafa kumusununguko wake. Izvi zvaida kutumira federal estate tax return, Fomu yeRS 706 , United States Estate (uye Generation-Skipping Transfer) Mutero Wadzoka, saka aigona kuita sarudzo yekugadzirisa.
Bhuku reAmerican Taxpayer Relief Act
TRUIRJCA yaifanira kunge yakashanda kwemakore maviri chete, izvo zvaireva kuti federal estate tax exemption uye mutero wekutere unenge usina kukwana kumitemo yaive yakatanga muna 2001 musi waJanuary 1, 2013.
Asi Congress yakapfuura mutemo weAmerica Taxpayer Relief Act (ATRA) musi waJanuary 1, 2013 uye Mutungamiri Obama akaisa chiito ichi mumutemo musi waJanuary 2 wegore iroro.
ATRA yakaita shanduko kumitemo inobhadhara mitero yemitengo, mitero yezvipo, uye mitero yeGST iri pasi peTrUIRJCA inogara nekusarura imwechete: Mitero inoshandiswa yemitero yemhando ipi neipi yekubhadhara mutero yakawedzerwa kubva pa35 kubva kune makumi mana kubva muzana.
Mitero Cuts uye Jobs Act
Mutungamiri Donald Trump vakasainira Mutero Wemitero uye Jobs Act mutemo musi waDecember 22, 2017. Mukuwedzera pane imwe mitemo yemitero inoshanduka, TCJA yakawedzera federal estate tax kubva kune $ 10 mamiriyoni, uye kuwedzera uku kwakakonzerwawo nekutengesa. Izvi zvinoreva kuti inogona kuendesa yakadarika $ 11.2 mamiriyoni panguva iyo TCJA inopera muna 2025. Vakaroorana vanogona kuchengetedza kaviri izvi izvi kubva pamitero.
State Death Taxes
Kunze kubva kune hurumende yekubhadhara mitero, vashomanana vehurumende dzeUnited States vanotorawo mutero wekufa kumatunhu enyika. Mune dzimwe nyika, mutero unobva pane huwandu hunokosha hwedzimba, uye izvi zvinotumidzwa semutero weimba. Mune dzimwe nyika, mutero unobva kune avo vanogara nhaka, uye izvi zvinotumidzwa semutero wefa .
Historical uye Iyezvino Federal Transfer Tax Exemptions uye Matengo Kupfuura 2015
| Gore | Estate Tax Exemption | Estate Tax Rate | Chipo Chekupa Kuteerera | Gift Tax Rate | Kuregererwa kwegore negore | GST Exemption | GST Rate |
| 1987-1997 | $ 600,000 | 55% | $ 600,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1998 | $ 625,000 | 55% | $ 625,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1999 | $ 650,000 | 55% | $ 650,000 | 55% | $ 10,000 | $ 1,010,000 | 55% |
| 2000 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,030,000 | 55% |
| 2001 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,060,000 | 55% |
| 2002 | $ 1,000,000 | 50% | $ 1,000,000 | 50% | $ 11,000 | $ 1,100,000 | 50% |
| 2003 | $ 1,000,000 | 49% | $ 1,000,000 | 49% | $ 11,000 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% | $ 1,000,000 | 48% | $ 11,000 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% | $ 1,000,000 | 47% | $ 11,000 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% | $ 1,000,000 | 46% | $ 12,000 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% | $ 1,000,000 | 45% | $ 13,000 | $ 3,500,000 | 45% |
| 2010 | $ 0 kana $ 5,000,000 | 0% kana 35% | $ 1,000,000 | 35% | $ 13,000 | Kwete GST mutero | 0% |
| 2011 | $ 5,000,000 | 35% | $ 5,000,000 | 35% | $ 13,000 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% | $ 5,120,000 | 35% | $ 13,000 | $ 5,120,000 | 35% |
| 2013 | $ 5 250,000 | 40% | $ 5 250,000 | 40% | $ 14,000 | $ 5 250,000 | 40% |
| 2014 | $ 5,340,000 | 40% | $ 5,340,000 | 40% | $ 14,000 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% | $ 5,430,000 | 40% | $ 14,000 | $ 5,430,000 | 40% |
Mari yekusunungurwa yakawedzera kusvika madhora 5,45 mamiriyoni muna 2016, uye kusvika ku $ 5.49 mamiriyoni muna 2017. Mutero wakabhadhara wakaramba uri pa40 muzana, uye kusunungurwa kwegore negore kwakaramba kuri $ 14,000.
Kutanga muna 2018, kuregererwa kunowedzera kusvika $ 10 mamiriyoni pasi pemitemo yeTCJA yakapfuura munaDisemba 2017, uye ichagara ipapo kusvika kusvika 2025. Mutero unotambira unogara pa40 muzana, asi kuregererwa kwegore negore kunowedzera kusvika $ 15 000 muna 2018.