Ndeipi Inofanira Kuita Imba Imba IRS Form 706?
Kukosha kweZimba kunodarika Mutengo Wemitero Imba
Fomu 706 inofanirwa kuiswa apo chizvarwa cheUnited States kana kuti chivako chakakosha chechipo chakakonzerwa nezvipo zvekubhadhara iyo yaakapiwa munguva yehupenyu hwake inokosha pamadhora anodarika $ 5.45 mamiriyoni kubva muna 2016.
Ichi chikumbaridzo chave chakakonzerwa nehutengo hwezvinhu zvishoma kuitira kuti zvigone kutarisirwa kuwedzera kuwedzera gore negore.
Kuti uone kana kudzoka kunofanira kuiswa, wedzera:
- Zvigadziriswa zvipo zvekubhadhara zvakapiwa pasi peChitsauko 2001 (b) zvakagadzirwa nechekare pashure peDecember 31, 1976
- Zvose zvakasunungurwa zvinotenderwa pasi peChitsauko 2521 (sezviri kusati yasati yabviswa neRe Tax Reform Act ya1976) nezvezvipo zvakagadzirwa nechekare pashure peSeptember 8, 1976
- Kukosha kwehupfumi hwakasvibiswa - hupfumi hwake husati hwabviswa nokuda kwezvikwereti zvakadai sezvikwereti nemitero
Chero chero chivako chinodarika $ 5.45 mamiriyoni kana kupfuura kubva muna 2016 chinofanira kuisa Fomu 706 kunyange kana pasina federal estate tax ichabhadhara mushure mekubviswa kwebasa uye mari yekukweretesa yakashandiswa.
Munhu Akarambwa Akaroorana uye Mupona Wanopona Anoda Kuita Kusarudzwa Kwekusarudzwa
" Kuvhenekera " kwekutengesa mitero pakati pevarume vakaroorana kwakatangwa muna 2011. Pasi pemutemo uyu, mudzimai anoramba aripo anokwanisa kusarudza kutora mutero wemurume wake wakafa asingabhadharwi mutero , unonzi "DSUE," uye kuwedzera kune iye oga federal nzvimbo yekutengesa mutero.
Semuenzaniso, kana murume akafa muna 2016 uye $ 5.45 mamiriyoni emubhadharo wekutengesa mutengo haisi kushandiswa zvachose, mudzimai wake anogona kusarudza kuwedzera chikamu chisina kushandiswa kune $ 5.45 mamiriyoni ake. Kana asingashandisi imwe yemitero yake yekutengesa mutero, anogona kukwira kusvika ku $ 10.9 mamiriyoni asingabhadhara mutero paanofa. Kana chete $ 2 mamiriyoni emubhadharo wemurume anoshandiswa, mudzimai anogona kusarudza kuwedzera mari yakasara ye $ 3.45 mamiriyoni ega $ 5.45 mamiriyoni ekusunungurwa uye inogona kusvika kusvika madhora 8,9 mamiriyoni kune avo vanobhadhara mutero usingabhadhari.
Mudzimai anoponesa angasarudza kushandiswa kusunungurwa kwemutero weimba yaainge asiya kusashandiswa mushure mokuisa Fomu 706 kumunda wake pasinei nokuti imba yacho inotarirwa chero ipi zvayo yemitero.
Ndeipi Pamufomu 706 uye Imba Imitero Inoshandiswa?
Fomu 706 inofanira kuiswa kakawanda uye chero mutero unofanirwa kubhadhara mumwedzi mipfumbamwe yezuva rakapera rorufu. Anowedzera mwedzi mitanhatu yekuwedzerwa nguva yekupa iyo inopiwa kumaruwa anopa IRS Form 4768 , Chikumbiro Chekuwedzera kweZuva Rokudzosa Kudzoka uye / kana Kubhadhara Simba Estate (uye Generation-Kupera Kuchechera) Mitero. Pasi pemamwe mamiriro mashomanana, nguva yakawedzerwa yekupa iyo inogona kupiwa.
Ndeapi maZimbabwe Anodei Kugadzirira kweFomu 706?
Kunyange kana imwe nzvimbo isingabhadharwi ku federal level, inogona kutengesa kuhutano hwehurumende. Dzimwe nzvimbo dzisingakanganisi zvematongerwo enyika uye zvehurumende dzinogona kudiwa kuti dzigadzirire uye dzidzo yezvematongerwo emitero inotarirwa nehurumende. Kubva muna 2014, hurumende dzinotevera dzinoda kuti nyika dzigadzirire uye dzinopa Fomu IRS 706 mudunhu rehurumende, pamwe chete nezvose zvakakodzera mafomu emitero yematoro:
- District of Columbia
- Hawaii
- Illinois (muna 2009 nemakore apfuura uye 2011 nemakore anotevera)
- Kansas (yemakore 2009 nemakore apfuura)
- Maine
- Maryland
- Massachusetts
- Minnesota
- New Jersey
- New York
- Oregon
- Vermont
Ndeipi Iyo Inofanirwa Imba Isingakanganisi Funga Fomu Rokufambisa 706?
Dzimwe nzvimbo dzisina kutarisirwa kuisa federal estate tax returns dzinofanirwa kuongorora kufambisa imwe zvachose kuvhara musi-we-kufa mutengo wemakakidzani wezvivigiro zveimba. Izvi zvinosanganisira zvivako zvinoshandisa AB Trust kana kuti ABC Trust , pamwe nenzvimbo dzinoita kuti hupenyu huve nehutano hwehupenyu huri kubatsirana nevasati varoorana. Izvi zvinowanzova nyore nyore kuti gare gare kugadzirise nzvimbo yemudzimai anoramba aripo kana kuti asiri mudzimai asingabatsirwi apo mutero wemitero yakadzoka wakamboiswa nokuti kutanga kutengeserana kwemashamba maitiro uye nhanho-zvichienderana nefuma yefuma ichajekeswa pachena decedent's IRS Form 706.
Nokuda kweshanduro yakapedzisira yeFomu 706 nemirayiridzo yayo, shanyira mairi IRS webpage.
Nezvezvinyorwa zveshoko zveFomu 706 nemirayiridzo yayo, shanyira gore rinotangira michina yewebhu webpage.