Dzidza Nguva Yekushandisa File IRS 706 yeChitatu 2015
A federal property tax return, kana kuti IRS Form 706 , United States Estate (uye Generation-Skipping Transfer) Mutero Wadzoka , inoda kuiswa kunze kwekutevedza zvakananga maererano neimba inosangana. Kunyange zvakadaro, dzimwe nzvimbo dzinogona kudiwa kugadzirira IRS Fomu 706 zvakanyatsoshandiswa nehurumende yekutengesa mitero kana kuti kusarudza "kutengesa" kwekutengesa mutero, apo vamwe vanofanira kufunga nezvekuisa fomu IRS Form 706 kunyange kana kudzoka kusingadi kuiswa.
Fomu 706 Kudiwa Kwekudiwa Kwezviito Kufa muna 2015
Nokuda kwekufa kunoitika muna 2015, Fomu 706 inofanirwa kuendeswa kune imwe nzvimbo yevagari vese veUnited States kana vagari venyika yavo yepamusoro, pamwe chete nezvipo zvakagadziriswa zvinobhadhara uye kuregererwa kwakakwana inopfuura madhora 5,430,000. Kuti uone kana kudzoka kunofanira kuiswa, wedzera:
- Zvipo zvakagadziriswa zvinotengesa (pasi pechitsauko 2001 (b)) chakagadzirwa nechekare pashure peDecember 31, 1976;
- Zvose zvakasunungurwa zvakabvumirwa pasi pechikamu 2521 (sezviri mumutemo zvisati zvatemwa nemutemo weRisc Reform Act wa1976) zvezvipo zvakagadzirwa nechekare pashure peSeptember 8, 1976; and
- Imba yakaderera yakawanda inokosha pazuva rekufa.
Zvinoreva izvi muna 2015 ndezvokuti chero ipi zvayo inokosha inopfuura madhora 5,420,000 inofanirwa kuisa Fomu 706 kunyange kana pasina federal property tax ichabhadhara mushure mokubviswa kwebasa uye mari yekodzero yakashandiswa.
Kurambidzwa Kwekuroorana Kufa muna 2015 - Kusarudzwa Kwekusarudzwa
Kutanga muna 2011, pfungwa yekugadziriswa kwemutero wemitengo pakati pevakaroorana yakatangwa.
Chii chinoita kuti kuve nekukanganiswa kwemutero wekutengesa mutengo kunorevei? Icho chinoreva kuti mudzimai anoramba ari mupenyu wemunhu anofa muna 2011 kana kuti makore apfuura anogona kusarudza kutora mutero wemudzimai wavo asina kushandiswa mubhadharo renzvimbo (inonzi "DSUE") uye kuwedzera kune ivo pachavo.
Semuenzaniso, kana murume akafa muna 2015 uye hakuna imwe ye $ 5 430 000 yekusunungurwa kwemutero inoshandiswa, mudzimai wake angasarudza kuwedzera mari yemurume wake asingashandisi $ 5 430 000 kubhadharwa $ 5 430 000 kuitira kuti kana mukadzi akafa iye anokwanisa kupfuura $ 10,860,000 nzvimbo yemitero-isina.
Kana kuti, kana $ 2,000 000 chete yemadhora emadhora madzimai 5,430,000 anoshandiswa, ipapo mudzimai angasarudza kuwedzera mari yemurume $ 3,430,000 kubva kune $ 5 430 000 uye kukwira kusvika ku $ 8,860,000 mubhadharo yemusha.
Saka musikana anopona anosarudza sei kushandisa DSUE yavo? Maererano nemirairo ye IRS Form 706 , United States Estate (uye Generation-Skipping Transfer) Mutero Wekudzoka , mudzimai anoramba aripo angasarudza kushandiswa kusunungurwa kwemubhadharo wemhuri yaainge asisina kushandiswa pamusana pekuisa fomu fomu 706 kumurume wavo akafa.
Apo Fomu 706 uye Imba Imitero Inoshandiswa Inodiwa
Muzhinji Fomu 706 inofanirwa kuiswa uye chero mutero unofanirwa kubhadhara mumwedzi mipfumbamwe yezuva rakapera rokufa. Zvisinei, inotora mwedzi mitanhatu yekuwedzerwa nguva yekudzorera iyo kudzorerwa inopiwa kune zvikamu zvose nekuisa fomu yeRSS 4768 , Chikumbiro chekuwedzerwa kweNyika Kuisa Dhidzo uye / kana Kubhadhara US Estate (uye Generation-Kudhonza Kupera) Mitero , asi izvi hazviregi nguva yekubhadhara chero mutero unogona kunge wakakodzera. Kunze kweizvi, pasi pemamwe mamiriro mashomanana, nguva yakawedzerwa yekuisa iyo kudzoka inogona kupiwa.
Nyika Inoda Kugadzirirwa kweFomu 706
Kunyange kana imwe nzvimbo isingabhadharwi ku federal level, inogona kutengesa kuhutano hwehurumende.
Mukuwedzera, dzimwe nzvimbo dzichava dzisina kukanganisa kune zvese zvehurumende uye zvematongerwo enyika zvingave zvichiri kudiwa kuti igadzirire uye ipe hurumende yekudzorera mitero yehurumende inotarisirwa.
Kana imwe yemamiriro ezvinhu aya achishanda, zvino hurumende dzinotevera dzinoda kuti IRS Form 706 igare yakagadzirirwa uye inotumirwa kumatunhu enyika (kudzoka kwemakore kunoenderana nehurumende) pamwe chete nezvose zvinodiwa mahofisi emitero yematunhu: District of Columbia , Hawaii , Illinois ( 2009 uye makore apfuura uye 2011 uye makore amangwana), Kansas (yegore ra2009 nemakore apfuura), Maine , Maryland , Massachusetts , Minnesota , New Jersey , New York , Oregon , uye Vermont .
Apo Indaneti Isingaitiki Inofanirwa Kufanirwa Funga Fomu Yokudhinda 706
Dzimwe nzvimbo dzisina kutarisirwa kuisa feraleral estate tax return inofanirwa kuve ichifunga nezvekuisa imwe yekuvhara musi wekufa kwemahombekiti ekutengeswa kwemafa edzimba.
Izvi zvinosanganisira zvivako zvinoshandisa AB Trust kana kurongwa kweAbc Trust apo bedzi B Trust kana B uye C Tsvimbo ichabhadharwa, pamwe nenzvimbo dzinoita kuti vanhu vararame nguva dzose kuti vawane rubatsiro rwevana vasingabatsiri.
Ichava nyore kwazvo kugadzirisa nzvimbo yemudzimai anoramba aripo kana kuti nonspouse vanobatsirwa apo pavanozofa kubvira pakatanga mararamiro emakakatengesi uye kutsika maererano nenzvimbo yeimba iyo ichajekeswa zvakajeka paRefedent yeRS Form 706. Fungidzira uchiedza kugadzirisa nzvimbo yevakabhadhara 5, 10, 15 kana makore makumi maviri mushure meiye munhu uyo akawana nhaka akagara nhaka yavo kubva pakufa. Hazvina kufara.