The History of the Federal Estate Tax Exemption
Chii Chinonzi Federal Estate Tax?
IInternal Revenue Service inotengesa kutengeswa kwezvinhu zvose kubva kune mumwe mutero kune imwe.
Kana iwe uchinzwa uchida zvikuru mukati mehupenyu hwako, mutero wechipo unogona kuuya. Imisoro yemitoro inovhara pfuma inotamirwa kumudzidzi mutsva kana anobatsiri kana iwe ukafa.
Inotaridzwa pamusoro pekukosha kwehupfumi hwako, zvidhinho zvishoma, zvimwe zvikwereti, uye yekushandisa mari yekugadzirisa nzvimbo yako. Iwe unogonawo kutora mari kana pfuma yaunopa kupa rudo. Iwe unogona kubvisa kukosha kweimba inowanikwa kune wawakaroorana naye - zvigadziro zvakaitwa kune wawakaroorana naye hazvisi pasi pemutero wematoro.
Pano ndipo painonyengera: Inotengesa mari yako haisi iyo inzvimbo yako yekuongorora - zvinhu zvinoda hurongwa hwekuongorora kune munhu anorarama. Ndizvo zvose zvaunazvo kana kuva nehuwandu hwehuyo huripo. Imari iyo inopinda zvakananga kumunhu anonzi akawana rubatsiro, semishonga yveshuwarenzi yehupenyu, iyo inobhadharwa-pa-kufa mabhengi edzimhosva uye mari yekubhadhara mari, haibvunzi mazano uye haisi chikamu chesainzi yako probate, asi ivo vanoita kuti kukosha kweimba yenyu kuitwe mutero.
Chii Chinonzi Imba Yekutengesa Imba?
Kuregererwa ndeimwe imwe nzira inokosha yakakodzwa iwe unogona kutora kubva pfuma yakawanda yeimba yako. Zvechokwadi, nokuda kwekuregererwa uku, zvikamu zvishomanana zvikuru zvinopedzisira zvichikwereta mitero yeimba. Imwe chete yezviuru zvuru zvevanhu vakafa yakazoita kuti mutero uyu uwane chikwereti muna 2015 nokuti kuregererwa kwe 2015 kwaiva $ 5.43 mamiriyoni.
Yakawedzerwa kusvika $ 5.47 mamiriyoni muna 2017.
Kukosha kwemaimba pashure pezvimwe zvose zvakabviswa zvinoitwa zvinofanira kudarika chikwereti chekuregererwa kusati kwasvika chikamu chiri pasi pemitero yematoro. Kana mvumo yako yakakosha $ 5 mamiriyoni, haibhadhara mutero wemari. Kana iri $ 6 Mamiriyoni, ichabhadhara mutero wemugove pa $ 550,000 kusiyana.
Mutemo weAmerican Taxpayer Relief Act wegore ra2012 akaisa mukana wokuregererwa kwekutengesa, saka unowedzera zvishoma gore negore. Heino nzira yekuregererwa kwayo yakaputsika pamusoro pemakore 81 ekutanga kwekugara kwemutero.
Historical Federal Estate Tax Kubhadhara uye Kutengesa: 1916 - 1997
| Gore | Estate Tax Exemption | Top Rate Tax Rate |
| 1916 | $ 50,000 | 10% |
| 1917-1923 | $ 50,000 | 25% |
| 1924-1925 | $ 50,000 | 40% |
| 1926-1931 | $ 100,000 | 20% |
| 1932-1933 | $ 50,000 | 45% |
| 1934 | $ 50,000 | 60% |
| 1935-1940 | $ 40,000 | 70% |
| 1941 | $ 40,000 | 77% |
| 1942-1976 | $ 60,000 | 77% |
| 1977 | $ 120,000 | 70% |
| 1978 | $ 134,000 | 70% |
| 1979 | $ 147,000 | 70% |
| 1980 | $ 161,000 | 70% |
| 1981 | $ 175,000 | 70% |
| 1982 | $ 225,000 | 65% |
| 1983 | $ 275,000 | 60% |
| 1984 | $ 325,000 | 55% |
| 1985 | $ 400,000 | 55% |
| 1986 | $ 500,000 | 55% |
| 1987-1997 | $ 600,000 | 55% |
Shanyira Tedheni Kuratidzira Federal Estate Tax Exemption uye Rate: 1997 - 2015 kuona nzvimbo yekutengesa mitero uye yepamusoro mutero mushure me 1997.
Dzimba-Dzimba Dzimba Imitero
Makumi gumi nemashanu anotaura uye District of Columbia zvinowedzera kuisa mvumo yavo pamba uye kupa zvipo zvavo kubva muna 2015.
Zvivako zvakakura zvikuru zvinogona kubhadharwa kaviri mumatunhu aya, uye kunyange izvo zvinodzinga federal mutero zvinogona kubhadhara mitero yehurumende yepamusoro nokuti kuregererwa kwehurumende kunowanzove kwakanyanya kuderera - kuregererwa kuri $ 675,000 muNew Jersey.
Cherechedza: State uye federal mitero mitemo inogona kuchinja kakawanda uye ruzivo rwuri pamusoro harungaratidzi kuchinja kwazvino. Ndapota bvunzai gweta kana kuti mumiririri wezano rinonyanya kuitika. Mashoko aya ari munyaya ino haisi yemutemo kana mitero yezano uye haisi kutsiva mazano emutemo kana emitero.