Takashandurwa Carryover Basis vs. Estate Taxes
Takashandurwa Carryover Basis Rules
Pasi pemitemo ye Economic Economic and Tax Relief Reconciliation Act ya2001 (kana kuti "EGTRRA" kwenguva pfupi), federal property tax exemption yakatanga kuwedzerwa, uye mutero wematoro wakaderera kusvika muna 2010 apo federal estate tax yakarongerwa zvakanyangarika zvachose kwegore iroro chete. Panzvimbo ye federal estate tax, EGTRRA yakatanga "modified carryover mitemo mitemo," iyo inobata migumisiro yemitero yekuwana mari yekugara nhaka. Pasi pemitemo yakarongedzwa carryover, mitero yemari inotora nhaka inogona kuendeswa ne $ 1.3 mamiriyoni, zvisingaenzaniswi nhanho dzisingagoneki pamutemo pasi pemitemo yemitero. Uyezve, kana nzvimbo yacho yakagara nhaka nemudzimai anoramba aripo (zvichida kana kuti kuburikidza nemunhu anokwanisa kupera mutengo (kana kuti QTIP) kuvimba, ipapo iyo inogona kugamuchira $ 3 mamiriyoni matanho zvichienderana.
Pasi pemitemo yeTrA 2010, mutero wekutengesa ndiwo mutemo usingagumi wegore ra2012. Saka kuitira kuti vagari venhaka ya2010 vatore mutemo re modified carryover mitemo uye kunze kwemitemo yemitero yeimba, vagari venhaka vachada kuisa fomu itsva ye IRS inonzi Fomu 8939, Kugoverwa kwekuwedzera muNzvimbo yePfuma Yakagadzirirwa kubva paChechi .
Ndiyo mashoko anongodzoka chete, kunze kwekubhadhara mutero, uye ichave yakakodzera kare kana musi waJanuary 17, 2012. Zviwedzero zvekanguva kuisa Fomu 8939 hazvizobvumirwi, uye maitiro akachinjwa anogona kuiswa chete mumamiriro ezvinhu asina kukwana. Ruzivo rwekuwedzera nekugadziriswa kunogona kuwanikwa mumirairo neZveruzhinji 2011-66.
Ndezvipi zvikamu zve2012 zvinosarudza kushandura mitemo yakagadziriswa carryover zvisinei nemitemo yemitero yeimba? Nenzira yakawanda, vagari venhaka ye 2010 inodarika madhora 5 000 000 vachada kumhanya nhamba kuti vaone kana kushandiswa kwemararamiro ekugadzirisa mitemo zvichienderana nemitemo yemitero inonzwisisika sezvo kuchava nekuputsika kwatinozoita kunyanya kushandisa imwe panzvimbo yeimwe.
2010 Estate Tax Rules
Pasi pemitemo yeTrA 2010, federal estate tax, iyo, sezvataurwa pamusoro apa, yaifanira kupera zvachose nokuda kwegore ra2010 mutero pasi pemitemo yeEGTRRA, yakasimudzwa nenzira inoshamisa uye yakadzoserwa zvakare kumusi waJanuary 1, 2010, yevose 2010 nyika. Mutambi uyu kune mutemo wemitero yeimba itsva ndeyekuti inopa hurukuro yepamusoro yekutengesa mubhadharo-$ 5,000,000 - uye duku kudarika mutero wekutengesa-35%. Kunze kweizvi, vagari venhaka ye 2010 decedents vanosarudza kushandiswa kwemitemo yemitero yematoro panzvimbo pemirairo yakagadziriswa carryover yemitemo vachagamuchira zvizere-zvikwata zvichienderana nenhaka yavo inotora nhaka.
Sezvambotaurwa pamusoro apa, mitemo yemitero yemitengo ndiyo mitemo isingagumi ye 2010. Zvinoreva kuti kana pfuma iyo isina kudarika $ 5,000,000, saka vagari venhaka havana kuita chero chinhu uye vakagamuchira zvikamu zvakakwana zvichienderana nenhaka yavo. Asi kana iyo inodarika $ 5,000,000 inokosha, rufu rwakaitika pakati paDecember 1 neDecember 17, 2010, uye vagari venhaka vaida kushandisa mvumo yemitero yematoro panzvimbo yeiyo yakagadziriswa carryover mitemo, ipapo vagari venhaka vaizofanira kuisa federal estate Mutero weHRS 706 , United States Estate (uye Generation-Kudhonza Kupera) Mutero Kudzoka , musi waSeptember 19, 2011. Asi IRS yakaita chisingaiti nekusunungura shanduro yekupedzisira yegore ra2006 Fomu 706 kusvika pakutanga kweSeptember.
Kune vagari venyika dze 2010 dzakapfuura $ 5,000,000 uye vakafa vavo vakafa vakafa pakati peDecember 18 neDecember 31, 2010, kana vaida kushandisa mvumo yeimba panzvimbo pemitemo yakagadziriswa carryover, ipapo vangadai vaida kuisa IRS Form 706 pa kana kuti tisati tapera mwedzi mipfumbamwe mushure mekufa kwevakafa zuva rekufa, kunze kwekuti, sezvataurwa pamusoro apa, fomu yacho haina kusunungurwa kusvika pakutanga kweSeptember.
Nokuda kweizvi, vagari venhaka dze 2010 vanofanira kuisa Fomu 706 asi havana kukwanisa kugadzirirwa uye kuiswa panguva inofanira kunge vakaisa Fomu yeRS 4768 , Chikumbiro Chekuwedzera Kwenguva Yekudzosa Kudzoka uye / kana Pay Pay Estate (uye Generation- Kubhadhara Kudhonza) Mitero , kuitira kuti ugone kutsvaga mwedzi mitanhatu yekuwedzerwa kwekanguva kuisa Fomu 706 uye kubhadhara mitero inogona kunge yakakodzera.
2010 Gift Tax Rules
Kunyange zvazvo TRA 2010 yakaita shanduko huru kumitemo inotungamirira federal estate imisoro yemitero, haina kuchinja hupenyu hwese hwekubhadhara mutero, iyo yakasara pa $ 1 000 000. Zvisinei, pasi pezvigadzirwa zveEGTRRA, chipo chemutero chaifanira kupedzerwa kubva pa45% muna 2009 kusvika 35% muna 2010, uye TRA 2010 haina kukanganisa kuderedzwa uku mumutero wezvipo.
Kune avo vakaita zvipo zvekubhadhara muna 2010, vachatoda kuisa IRS Form 709 , United States Chipo (uye Generation-Kudhonza Kupera) Mutero Tadzoka , musi kana musi waApril 16, 2012 (kubva munaEpril 15 inowira musi weSvondo).