Kuratidzwa kweTeat Estate Estate 2013

Chimwe Chezvivako, Chipo uye; GST Tax Exemptions muna 2013

Pashure pekukakavadzana kukuru uye kupedzisira kweminye shenanigans, iyo American Taxpayer Relief Act ("ATRA" yenguva pfupi) yakasayirwa mutemo neMutungamiri Obama paJanuary 2, 2013. Uyu mutemo mutsva unoita shanduko dzakagadzirwa neRus Relief, Inishuwarenzi yeUsemployment Reauthorization, uye Job Creation Act ("TRUIRJCA" kana kuti "TRA 2010" kwenguva pfupi) iyo yakagadzwa muna December 2010 yakagadzikana maererano ne federal estate mitsva , mitsara yezvipo uye chizvarwa chinokwidza kutengesa mitero, nezvimwe zvinoshamisa.

Pasi apa uchawana mufupisi weATRA inopa nezvemhando iyi yemitero yehurumende yegore rekutere ra2013.

Kuti uone zvakajeka nezvekuchinja kwakaitwa neATRA kune mitero yemari, mitero yemigwagwa, mitero yezvipo uye chizvarwa chinokwidza kutengesa mitero, rinoreva kuNew Estate Tax uye Imitemo yeMitero Yemitero ya2013.

2013 Kuchinja kune Imba Mutero, Chipo Chipo, uye Generation-Kutsika Kudhinda Mitemo Mitemo

1. Nzvimbo itsva uye yakawanda inotengesa , mutero wezvipo uye chizvarwa-kutsika kutumira mutero kusunungurwa uye zvishoma kuderera mitero inotanga kushanda. Pasi pemiganhu yeATRA, federal property tax exemption yakakonzerwa nehutengo uye saka yakabva kubva ku $ 5.12 mamiriyoni muna 2012 kusvika kune $ 5.25 mamiriyoni muna 2013, asi mutero wekutengesa wezvivako zvakakosha pamusoro pemari iyi yakawedzera kubva 35% muna 2012 kusvika ku40 % mugore ra2013. Mukuwedzera, kuregererwa kwemazuva ehupo kunokonzerwa nehupfumi uye saka kwakawedzera kubva ku $ 5.12 mamiriyoni muna 2012 kusvika kune $ 5.25 mamiriyoni muna 2013, uye zviyero zvepamusoro zvehupo zvakakwira kubva pa35% muna 2012 kusvika 40% muna 2013 Kubva pakupedzisira, chizvarwa chinodarika chikwereti chekubhadhara mutero chave chakakonzerwa nehuwandu hwemari uye saka chakawedzera kubva ku $ 5.12 mamiriyoni muna 2012 kusvika ku $ 5.25 mamiriyoni muna 2013, uye chizvarwa chepamusoro chechikwereti chekutengesa mutero chawedzera kubva 35% muna 2012 kusvika 40% muna 2013. Izvi zvingabatanidzwa zvichange zvichinyorwa kuenzaniswa nehutengo mu 2014 uye makore apfuura.

1. "Kuvhenekera" kwepa federal estate tax tax exemption pakati pevakaroora vave nekusingaperi. Muna 2009 uye makore apfuura, vakaroorana vanogona kupfuura kudarika kaviri federal estate tax kubhadhara kuburikidza nekubatanidza " AB Trust " mumagariro avo. TRA 2010 yakabvisa kudiwa kweAIDS Kutarisira kurongwa kwemahofisi emitero muna 2011 ne2012 nokubvumira vakaroorana kuwedzera chikamu chero chipi zvacho chisina kushandiswa chekubhadhara mutero wemuzinda wewakaroorana naye kuti afe kune iye anoramba ari mutero wemukana wekodzero, iyo inowanzonzi se " kusvibiswa kwekodzero yemutero ." ATRA inoita kuti kushandiswa kwemitengo yeimba kuve kusununguka pakati pevakaroorana vanogara nokusingaperi muna 2013 uye kupfuura, izvo zvinoreva kuti muna 2013 vakaroorana vanogona kudarika $ 10,5 mamiriyoni kune vagari venhaka dzavo pasina federal estate imisoro vasina zvachose kuronga zvachose. Cherechedza, zvisinei, kuti kunyange kana imba yemurume akafa yaisazobhadhara (mune mamwe mazwi, inokosha kudarika madhora 5.25 mamiriyoni), mudzimai anenge achiripo achazofanira kuisa Fomu IRS 706 , United States United States Estate (uye Generation- Kubvisa Kudhinda) Mutero Wadzoka , kuitira kuti ushandise mukana wekusunungurwa kwemutero wemuridzi wevakafa usina kushandiswa, kana zvisina kudaro mutemo womurume akafa ucharasikirwa .

1. Iyo "kutora mutero" haina kumutswa. Muna 2005 iyo " kutora mutero " yakadzingwa pasi pemutemo wehurumende. Iko kutora mutero waiva wehurumende yemitero yaive yakaenzana nechikamu che federal property tax bill uye yakakonzerwa nehurumende yekutengesa hurumende. Kana mitemo yemitero yematoro yakabvumidzwa kudzokera kumitemo yaive yakatanga muna 2001, ipapo kutora mutero kwaizowanikwazve muna 2013, izvo zvingadai zvichitaura kuti zviti seCalifornia , Florida , neTexas zvakare zvakare akaunganidza mutero wehurumende yehurumende nenzira yekutora mutero. Zvinosuruvarisa kuti nyika dzisingabhadharwi mutero, ATRA haina kumutsa mutero wekutora mutero, saka inoramba ichiramba yakarara uye haichazovipo chero nguva pfupi. Tarisa kuHurumende Estate Tax uye Chati Chekudzikinura yehurongwa rwematongerwo enyika iye zvino ane mutero wemuzinda wekubhadhara mari.
2. Urongwa hwakakosha huchadikanwa kune hurumende yemitero mune dzimwe nyika. Kusvika panguva ino, hapana humwe hurumende dzakagadza hurumende yehurumende yekutengesa mutero yakaita kuti hurumende isunungure mutero inoshandiswa pakati pevakaroorana. Izvi zvinoreva kuti mune dzimwe nyika apo pane musiyano pakati pehurumende yekutengesa mutero uye federal estate tax exemption (yakadai seMaine, apo mutengo wekutengesa mutengo wekugara muna 2013 uri $ 2 mamiriyoni chete, iyo inodarika $ 3.25 mamiriyoni pakati pehurumende nematongerwe enyika ), vakaroorana vachadikanwa kuisa urongwa hwakakosha mumagwaro avo ekugadzirisa zvivako kuitira kuti vashandise vose vakaroorana state state tax exemptions.

1. Urongwa hwakakosha huchadikanwa pakuzvarwa kwechikwata chechikwata. Kunyange zvazvo zvataurwa pamusoro apa kuregererwa kwemitero kwave kwakagadziriswa pakati pevakaroorana, chizvarwa chinokwidza kutengesa mutero wekutengesa hachina. Izvi zvinoreva kuti kuitira kuti vakaroorana vashandise ruzivo rwechikwata chevakaroorana vaviri vachibvarura kutengesa mitero yekubhadhara mitero, kuronga kunokosha kuchadiwa mumagwaro ekuroorana emapurisa ekugadzira nzvimbo.