IRS Form 709 Mishumo Inotengesa Zvipo
IRS Form 709 inoshandiswa kureva zvipo zvisingabhadharwi, uye inopawo upenyu hwekushandisa kwekubhadhara mutero wekubhadhara mutero wekubhadhara mutero. Zita guru reFomu 709 iUnited States Chipo (uye Generation-Skipping Transfer) Mutero Wadzokera .
Ndiani Anofanira Kuisa Fomu 709?
Vateresi vanofanirwa kuisa Fomu 709 kana vakapa zvipo kudarika chikamu chegore regore remitero chisina kubviswa. Kuregererwa uku kwaiva $ 14,000 pamunhu mumwechete mugore re 2017, uye rakanyoreswa nekuda kwekutengesa -iwe unogona kutarisira kuti iwedzere nguva nenguva mu $ $ 1,000.
Zvipo zvakagadzirwa kune vakaroorana avo vagari vemuUnited States, kumasangano ezvidzidzo kune zvekudzidzira kwevadzidzi, zvikwereti zvezvechiremba zvakabhadhara zvakananga kumubatsiri, uye zvipo zvakagadzirwa kune zvipo kana sangano rezvematongerwe enyika hazvisunungurwi. Iwe haufaniri kuudza izvi kune Internal Revenue Service .
Chii Chinoverenga Chipo?
Izwi re IRS rechipo rinosangana nemamiriro ezvinhu mazhinji ayo vateresi vakawanda vangasaziva. Kana ukakanganwira chikwereti chaunokweretwa iwe, iyi inogona kunge iri chipo chinoda kuisa Fomu 709. Kuwedzerera mumwe munhu chikwereti pane zero inowanikwa kana kuti pasi pemari yazvino yemari yekutengeswa inoonekwawo sechipo, sekutengesa pfuma kana iwe uchidaro mutengo uri pasi apa kutengesa kukosha kwemari. Taura neunyanzvi hwemitero kana waita chimwe chezvinhu izvi nokuti mutero wekuverenga uchienderana nekukosha kwekutengesa kunogona kuoma.
Zuva rekufarira zvipo hazvifukidzwi ne $ 14,000 kubva pagore.
Izvi zvinosanganisira zvipo zvinowanikwa mukuvimba kwezvizvarwa zvemuzouya, izvo zvinotungamirirwa nekuzvarwa-kutsika kutengesa mutero uye inofanirawo kuziviswa paRIM IR Form 709.
Kushandisa Unified Tax Credit
Iwe une sarudzo yekushandisa zvipo zvehupenyu nguva yekuregererwa panzvimbo pokubhadhara mutero wemupo kana kupa kwako zvipo kuchipfuura kubviswa kwegore negore.
Kuregererwa kweupenyu huri madhora 5.45 mamiriyoni kubva muna 2017, iyo inofukidza zvipo zvizhinji. Asi pane kubata.
Chipo chechipo , chizvarwa-kutsika kutengesa mutero uye federal estate tax vose vanogovera kusunungurwa kwoupenyu pasi pezvinonzi zvinonzi Unified Tax Credit. Nguva imwe neimwe yamunoshandisa kuregererwa kwehupenyu kune zvipo kana mitero yeGST, mari yacho inodururwa kubva kune izvo zviripo kuti ugare pfuma yako kubva kumitero yemitengo kana uchifa.
Semuenzaniso, kana iwe ukaita $ 1 mamiriyoni kutumira kune chivimbo chekubatsira muzukuru wako, wapfuura kudarika kwegore negore ne $ 986,000. Kana iwe ukasarudza iwe usingadi kubhadhara mutero-kutsika mutero wokutengesa pamari iyi - kana mutero wemupiro kune chero zvakakosha-zvipo chipo chaipo-uye kana ukashandisa Unified Tax Credit, iyo inenge $ 986,000 pasi iyo inowanikwa kuti igare nzvimbo yako chiitiko chinowanikwa kubva kumitero yemitengo. Your Unified Tax Credit inosvika ku $ 4 464,000.
Unofanirwa kuisa Fomu 709 kubvumira IRS kuziva kuti iwe unoda kushandisa nguva yeupenyu.
Fomu 709 Kudhinda Zvaidiwa
Fomu 709 inofanirwa kuiswa pamusi waEpril 15 wegore uchitevera gore umo chipo chekubhadhara kana kutengeswa kwechizvarwa-kuwedzerwa kunoitwa.
Kunyange zvazvo vakaroorana vanogona kubatanidza kusungirwa kwegore negore kuti vape mari inosvika $ 28,000 pamunhu mumwechete gore mugore ra2017, vanofanirwa kuisa maMafomu avo akasiyana 709 kana vachienda pane iyi.
Hapana chimwe chinhu chakadai se "joint" chipo chekubhadhara mutero.
Nokuda kweshanduro yakapedzisira yeFomu 709 nemirayiridzo yayo, shanyira mairi IRS webpage. Nezvezvinyorwa zveshoko zveFomu 709 nemirairo yayo, shanyira gore rinotangira michina yewebhu webpage.
Cherechedzai: Mitemo yemitero inoshandura kakawanda, uye ruzivo rwuri pamusoro harungarati hunochinja huchangopfuura. Ndapota taura neActorant kana gweta rekubhadhara mitero ikozvino. Mashoko aya ari munyaya ino haasi mazano emitero uye haasi kutsiva mazano emitero.