Mhinduro kumubvunzo uyu iiwa, ikozvino, Pennsylvania haina kutora mutero wematunhu kumatunhu enyika.
Makore mashomanana apfuura, zvisinei, zvinhu zvakange zvakasiyana zvisati zvaitika kushandurwa kukuru kwakagadziriswa maererano ne federal estate tax tax rules. Chii chinonzi federal estate tax rules zvine chokuita nePennsylvania property tax? Kusati musi waJanuary 1, 2005, Pennsylvania yakaunganidza mutero wekutengesa kune imwe nzvimbo yehurumende, inonzi "mutero wekutora," yaive yakaenzana nechikamu chese federal property estate tax bill.
Mutero Wekutora
Iko "kutora mutero" inotora mutero wehurumende inounganidza kubva kune yehurumende yemitero yechikwereti iyo IRS yakabvumira pa federal estate tax return, IRS Form 706 , pamberi paJanuary 1, 2005. Chero imwe nyika yaiva nemitemo yakasiyana yemitero pamusoro pemutero wekutora, saka mari iyo hurumende yaizounganidza yakasiyana-siyana zvichienderana nemamiriro ezvinhu ehurumende yemitero. Muchidimbu, zvakadaro, iyo yose yemitero yemutero haina kuwedzerwa kana kuderera nekuda kwemutero wekutora. Pane kudaro, mutero wose wekutengesa wakagoverwa pakati pe IRS nehurumende yekutengesa mitemo.
Saka, izvi zvinorevei muchiShona Chinyorwa? Zvinoreva kuti chikamu che federal estate tax chakanyatsotorwa kubva kune IRS uye pane kubhadharwa kune chiremera chehurumende chekubhadhara mitemo. Sezvo sezvakambotaurwa pasi apa Pennsylvania inounganidza mutero wenhaka yehurumende, yePennsylvania property tax yakanga yakaenzana nechikamu chemutero wekutora.
Kusati kwaJanuary 1, 2005, kana munhu akafa Pennsylvania ainge akwereta federal estate mitero, ipapo Pennsylvania pamba mutero yakatsanangurwa nokuenzanisa kuverengwa kwechikwereti chikuru chehurumende yekutema rufu (mutsara we15 muFomu IRS 706) kusvika kuPennsylvania nhaka mutero. Kana iyo federal federal yakanga yakakura kudarika mutero wenhaka yehurumende, ipapo musiyano pakati pemari mbiri iyo yakaenzana nePennsylvania estate tax, iyo yakabhadharwa kuPennsylvania Department of Revenue.
Nguva Yemberi yePennsylvania Estate Tax
Kubudirira kwaJanuary 1, 2005, mutero wekutora wakaparidzirwa zviri pamutemo pasi pemiganhu ye Economic Economic and Tax Relief Reconciliation Act ("EGTRRA" kwenguva pfupi). Mukupindura kwekuchinja uku mumutemo wezvematongerwo enyika unotora mutero wekutora, vamwe vanoti zvinoshandiswa kuunganidza mutero wekusarudza-sarudza vakasarudza mitemo inobvumira kuti nyika igare ichingotora mutero wematunhu. Izvi zvinotumidzwa se "kudonhedzwa" sezvo sangano rakagadza mamiriro ematunhu ehurumende risingatongogadziri mahedheni emitero yemitero pazvino federal estate tax tax rules.
Vazhinji venyika havana kuita zvachose uye saka havachakwanisi kutora mutero wematunhu, uye Pennsylvania yaiva imwe yavo. Mukuwedzera, kunyange pasi pezvigadzirwa zveEGTRRA mutero wokutora waifanira kudzoka muna 2011, Mutero weRisiporesi, Inishuwarenzi Yekusava Nezvemabasa, uye Job Creation Act ya2010 ("TRUIRJCA" kwenguva pfupi) haina kubatanidzazve kudzorera mutero .
Kunyange zvakadaro, zvigadziriswa zveTrUIRJCA zvinotarisirwa kupera musi waDecember 31, 2012, mushure mokunge mutero wokutora wakarongerwa kudzoka. Ramba wakatarisa kuti zvigadziriswe. Nokuda kweizvi pamusoro pePennsylvania misha yemitero, rinotarisa Kusiyana pakati penhaka yefa, mutero weimba uye mutero wekufa muPAP?
Pennsylvania State Inheritance Tax
Imwe mutero mutero inowanikwa kune mumwe munhu anobatsirika mune imwe nzvimbo, asi mutero wematoro unogadziriswa pahuwandu hwose hweimba. Saka, inoPennsylvania ikozvino inounganidza mutero wenhaka yehurumende, asi inopesana nehurumende yemitero yehurumende? Mhinduro kumubvunzo uyu ndiHo, Pennsylvania ndiyo imwe yenyika zvinomwe dzinounganidza mutero wenhaka yenyika. Kuti uwane mamwe mashoko pamusoro pePennsylvania nhaka yemitero, taura kuHurumende Inheritance Tax Chart .