Chipo Mitero, Imba Mitengo, Nhaka Imitero, GST Mitero, Mitero Inowanikwa
Paunenge uchigadzirira kana kuvandudza hurongwa hwako hwemigwagwa , iwe uchada kuva nekunzwisisa kwemhando dzemhando dzakasiyana dzemitero dzinogona kukanganisa pfuma yako - zvipo zvechipo, inzvimbo yemitero, inotora mitero, chizvarwa chekugura kutengesa (kana GST) mitero, uye mitero yemari.
Chipo Mitero
Chipo chechipo ndiyo inonyanya kukosha mutero inogona kukanganisa imba. Pari zvino, federal tax code inosvika $ 14,000 pagore muzvipo zvakagadzirwa nemunhu chero upi zvake kune vamwe vanhu - izvi zvinonzi kusunungurwa kwegore negore kubva pamitero . Kana uchinge waita chipo pamusoro pe $ 14,000 mune chero ipi zvayo gore rakapihwa kumunhu mumwe chete, iwe uri kuita chipo chekubhadhara uye iwe uchatora mutero wepo. Zvisinei, panzvimbo yekubhadhara mutero pakarepo, ikozvino, federal tax code inokupa mukana wekupa mupi wekusunungurwa mutero we $ 5 340 000 unogona kushandiswa kukanganisa zvipo zvako zvekubhadhara. Funga nezvekuregererwa kwemutero wemupo se "$ 5,340,000 coupon" pamusoro pekushandiswa kwemutero wechipo.
Somuenzaniso, ngatimbofunga kuti gore rino iwe unosarudza kupa chipo $ 114,000 kumwanakomana wako kuitira kubhadhara mari pane imba. Nokuda kwechipo chemitero , yekutanga $ 14,000 haichazovi nemigumisiro, asi inotevera $ 100,000 ichaonekwa sechipo chekubhadhara.
Nokudaro, kana chipo chacho chaitwa, pane kuva ne $ 5 340 000 chipo chemutengo wepayipi, iwe uchava ne $ 5,240,000 coupon yakasara.
Zvipo zvisingabhadharwi zvakagadzirwa munguva yegore zvinoda kuziviswa pa IRS Form 709, United States Chipo (uye Generation-Kutumira Mutambo) Mutero Inodzoka, iyo inofanira kuiswa musi waApril 15 wegore rinotevera gore rakapiwa chipo .
Imwe hurumende inowanzopa mimwe mitero yemitero pamwe neye federal gift tax: Connecticut. Louisiana yakagumisa mutero wayo wemupo kubva munaJuly 1, 2008, North Carolina yakagumisa mutero wayo wemupo kubva munaJanuary 1, 2009, uye Tennessee yakaparadza mutero waro wezvipo kubva munaJanuary 1, 2012. Minnesota akapa mutero wechipo muna 2013 asi akaiparadza patsva .
Estate Taxes - Federal Estate Taxes uye State Estate Taxes
Nokuda kwezvinyorwa zvinouraya mugore ra2014, federal estate tax inoshandiswa kumatare ayo anokosheswa anodarika $ 5,340,000, ayo anonzi inonzi federal estate tax exemption . Mutemo wekozvino unopa kuti federal estate tax tax exemption icharamba yakakonzerwa nehuwandu hwemari mumakore anotevera.
Kubva musi waJanuary 1, 2014, Chirongwa cheColumbia uye zvinotevera zvinotarisa nzvimbo yakasiyana yehurumende yemutero: Connecticut, Delaware, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Tennessee , Vermont, uye Washington. Cherechedza kuti mutero wemuTennessee wakarongerwa kuparadzaniswa naJanuary 1, 2016.
Kuti uwane mamwe mashoko pamusoro pehurumende yemitero , tarisa ku State State Tax uye Chart Exemption .
State Inheritance Taxes
Kubva musi waJanuary 1, 2014, pane nhanhatu nhatu dzinotora nhaka yakasiyana yemitero , iyo iyo mitero yehurumende inopiwa kune vamwe vanobatsirwa vanogamuchira pfuma yemunhu akafa: Iowa , Kentucky , Maryland , Nebraska , New Jersey , nePennsylvania .
Muzvinhu izvi zvose zvinotaura, zvinhu zvinopfuura kumurume akazofa nemubatsiri hazvibvumirwi nemutero wefa, asi mune dzakawanda dzezvikamu izvi - Iowa, Kentucky, Maryland neNew Jersey - pfuma inopfuura kumunhu wevakafa yakasunungurwa zvakare. Cherechedza kuti iye zvino Maryland neNew Jersey ndivo chete vehurumende vanoongorora mahofisi ehurumende nemitero yenyika.
Kuti uwane mamwe mashoko pamusoro pehurumende yemitero, tarisa kuHurumende Inheritance Tax Chart .
Mitemo inoshandura mitemo inoshandura kakawanda, saka zvakanakisisa kutarisana nemunhu ane kodzero yekugadzirisa nzvimbo muhurumende yako kuti aone kana zvinhu zvako zvichange zvichizviisa pasi pemutero wemamiriro ematunhu kana mutero wefa wehurumende mushure mokufa kwako. Uyewo, kana iwe pachako uine zvaunoita kana yeimba yako kunze kwenyika yako uye imwe mamiriro ehurumende ine mutero wematoro kana mutero wefa, ipapo kungave kune mutero wematoro kana kuti mutero wemukana unofanirwa paunenge uri kunze kwehurumende pfuma yako mushure mekufa kwako.
Generation Skipping Kudhinda Mitero
Nokuda kwezvinyorwa zvinouraya mushure megore ra2014, chizvarwa chinokwidza kutengesa mutero (GST) chinoshandiswa pakuendeswa kwepamusoro $ 5 340 000 "inodarika" imwe kana zvizvarwa zvakawanda. "Enda" zvinoreva kana kutengeswa kunoitwa kune hama yako kana zvizvarwa zviviri pasi pezera rako (somuenzaniso, sekurukuru kune muzukuru), kana kune usingarengeti ane makore anopfuura 37 ½ ari muduku kupfuura iwe . Mutemo wezvino unopa kuti GST rekuregererwa ichakanganiswa nehuwandu hwemari mumakore anotevera.
Vazhinji vezvematongerwo enyika avo vachiri kuisa mhirizhonga yavo yezvematongerwo emitero yezvematongerwo enyika uye vanoongorora chizvarwa chakasiyana-siyana chechikwereti mutero. Zvisinei, sekuda kwemahofisi ehurumende uye mutero wemari, zvakanakisisa kutarisana nemunhu ane kodzero yekugadzirisa nzvimbo muimba yako yekutarisa kuti uone kana nyika yako ine chizvarwa chayo chechikwereti mutero.
Mitero Inowanikwa
Nekufa kwakaitika muna 2010, avo vakadzingwa vagari venhaka vaiva nechisarudzo chekuisa mutengo ku federal estate mitsero kana kushandisa shanduko carryover hwese hurumende . Chii chakashandurwa carryover basis zvinoreva kuti panzvimbo yevakabhadharwa neimba kana kuvimbwa kugamuchira zvigaro nekutora zvakakwana kusvika musi wekufa kwekutengeserana kwekodzero yemari, vatsigiri vakagamuchira zviduku zvinotengeswa pamusika weimba kana chikonzero chepakutanga chinogona kugadziriswa kutevera tsanangudzo yakananga yekugadzirisa mitemo. Zvichienderana ne-modified carryover yemugove, vashandi vanogona kubhadhara mari inowanikwa mubhadharo apo nhaka yakagadzirwa nhaka inotengeswa.
Nokuda kwekufa kunoitika mugore ripi neripi, panguva yekugadzirisa dzimba kana kuvimba mushure mekufa kweumwe munhu, dzimba kana kuvimba kwemari pasina mubvunzo zvichawana chikwereti kusvikira vazokwanisa kugoverwa kunze kwedzimba kana kuvimba kune avo vanopedzisira vabatsiri, uye kana mamwe marudzi zvinhu zvinotengeswa (zvakadai sematokisi uye zvisungo), kutengesa kunogona kuita kuti pfuma iwanikwe kunyange mushure mokufungisisa zvishoma nezvishoma. Kunze kweizvi, zvimwe zvikwata zvemari zvakagadzirisa muzvikwereti zvemitero yemari inotumidzwa se "mari yepamusoro pechirango" (kana kuti IRD) apo muridzi wacho akafa, saRoth IRAs, 401 (k) s, uye annuities . Nokudaro, kunyange zvazvo nzvimbo dzakawanda uye zvitendero zvisingatongogadziriswi zvachose nechipo, pfuma, nhaka, kana chizvarwa chinodhonza kutengesa mitero, ruzhinji ruchatambudzwa mune imwe nzira kana imwe nemitero yemari. Mari inowanikwa nedzimba kana kuvimbwa inoratidzwa neI IRS Form 1041 , US Revenue Tax Kudzokera kune Masangano neZvimbiso , nokuda kwebato rezvemari, uye chivako kana chivimbo chinogonawo kuisa mutero wekubhadhara mari yehurumende kune nzvimbo uye matariro.