Kuchinja kwemitero kunopfuura kudarika mukana wekutengesa mutengo muna 2018
Izvi ndizvo zvinoreva kuti hurumende yehurumende inopa rubatsiro runobvumira nzvimbo dziri pasi pehumwe kukosha kupfuudza chimba kune vagari venhaka vasingabhadhara mutero, uye kuregererwa ikoko kunonyatsopa. Yakawedzerwa nguva dzose kubva muna 1997 apo iyo yekutengesa mutengo yakaderera zvikuru.
Kuregererwa Kwakaitwa Sei
Kukosha kwakakosha kweimba yako kunofanira kudarika chikwereti chekuregererwa kwegore rekufa kwako isati yatengeswa mitero. Kunyange zvakadaro, chete kukosha pamusoro pekuregererwa kunotengesa.
Kuregererwa kwegore ra2018 kune $ 11.18 mamiriyoni kuitira kuti kana ukafa neimba inokosha ye $ 11,180,020, chete $ 20 ingadai yakabhadharwa. Mari yekutanga ye $ 11.18 mamiriyoni inosunungurwa, saka kana nyika yako yakakosha $ 11 mamiriyoni kana zvishoma, hazvizovi pasi pe federal property tax zvachose.
Kuregererwa kwe "Portable"
Hurumende inokubvumirawo kutumira chikamu chero chipi zvacho chisina kushandiswa chekuregererwa kwako kune wako kana iwe wakaroora. Izvi zvinonzi "kushandiswa". Kana nzvimbo yako inokwana $ 6 Mamiriyoni, iwe unenge uine $ 5.18 mamiriyoni ehurukuro yako yasara uye iwe unogona kupa uyu kune wako.
Zvichida, akagara nhaka yakawanda kana isiri iyo yose ye $ 6 mamiriyoni muzvivakwa kubva kwauri kuitira kuti izvi zvibvumira kuti apfuure iyo pfuma kune vagari venhaka yake isina mutero.
Imba yake inewo kodzero yekuregererwa mugore raanofa uye anogona kuwedzera kusunungurwa kwako kusina kushandiswa pane izvozvo.
Nzvimbo yako inofanira kutora mutero wemitero kuti uite iyo Internal Revenue Service ichiziva kuti uri kuita izvi kutapudza, kunyange zvazvo pasina mitero inokodzera.
Recent Changes mu Federal Estate Tax Mitemo
Imba yemitero muna 2010 kusvika muna 2012 yakavakirwa paRef Relief, Inishuwarenzi Yekusavapa Basa rekugadziriswa uye Job Creation Act yakasayirwa mutemo neMutungamiri Obama musi waDecember 17, 2010.
Uyu mutemo wakanga wakanaka chete kwemakore maviri. Yakanga inofanirwa "kumira kwezuva" kana kupera musi waDecember 31, 2012 kuitira kuti federal estate tax kuregererwa uye chiyero zvingasvike kuhuwandu hwaive huripo muna 2001 na2002 panaJanuary 1, 2013.
Izvozvo hazvina kuitika. Congress yakapfuura mutemo weAmerica Taxpayer Relief Act (ATRA) musi waJanuary 1 uye Mutungamiri Obama vakasainira mutemo musi waJanuary 2, 2013. ATRA yakanga yakatarwa kuchinja kusingaperi kumitemo inotonga federal imisoro mitero, mitero yezvipo , uye chizvarwa-kutsika kubhadhara mitero .
Zvadaro kwakauya Mutungamiri Trump uye Mutero Wemitero uye Jobs Act muna December 2017. Mukuwedzera pane imwe mitemo yemitero inoshanduka, TCJA yakawedzera kuregererwa kwemutero muimba. Yaiva $ 5.49 mamiriyoni chete muna 2017. TCJA inopfuura kaviri iyo, ichiwedzera ku $ 11.18 mamiriyoni.
Historical uye Ramangwana Federal Estate Tax Mitemo uye Matengo
Hezvino ndiyo nzira iyo mutero wemari yakaputsika pamusoro pemakore:
| Gore | Estate Tax Exemption | Top Rate Tax Rate |
| 1997 | $ 600,000 | 55% |
| 1998 | $ 625,000 | 55% |
| 1999 | $ 650,000 | 55% |
| 2000 | $ 675,000 | 55% |
| 2001 | $ 675,000 | 55% |
| 2002 | $ 1,000,000 | 50% |
| 2003 | $ 1,000,000 | 49% |
| 2004 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% |
| 2010 | $ 5,000,000 kana $ 0 | 35% kana 0% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5 250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
| 2016 | $ 5,450,000 | 40% |
| 2017 | $ 5,490,000 | 40% |
Vagari venhaka yezvakawanda vakafa muna 2010 vaine chisarudzo. Vaigona kushandisa $ 5 mamiriyoni edzimba yekutengesa kune 35% yekutengesa mutero, kana kuti vangasarudza kushandisa $ 0 mubhadharo wekutengesa kune 0% mubhadharo wekutengesa, kubatanidza kushandiswa kwemashandisirwo emitemo ye carryover.
Iko $ 11.18 mamiriyoni ekuregererwa kwegore ra2018 ichagara munzvimbo uye inogona kuwedzera zvishoma gore negore nokuti inowanzogadziriswa kuti iwane inflation. Asi Mutero Wemitero uye Jobs Act haisi yekusingaperi. Yakagadziriswa kupera shure kwe2025 saka zvinogona zvachose kuti chikwereti chekuregererwa chichatsika kumazinga ake ekare panguva iyoyo.
Mutero wekutengesa we 2018 unoramba uri makumi mana muzana.