Kunzwisisa Maitiro Ekuti Mitemo Inobata Sei Imba
Iowa haisi mumiriri wehurumende yemutero wekugara nekuda kwekuchinja mu federal estate tax mitemo iyo inotora hurumende kutora mutero unobatsira nekuda kwekufa kunoitika kana musi waJanuary 1, 2005.
Zvisinei, Iowa iri pakati pezvinomwe hurumende dzinoongorora imwe nyika inotora mutero kune imwe nzvimbo inowanikwa neIo Iowa resident uye imba uye nzvimbo chaiyo yega pfuma iri kuIye iyo inotorwa nevasati vagari venyika.
Imba Mitero vs. Nhaka Imitero - Ndechipi Kusiyana?
Kunyange zvazvo zvingangoita semantics, kune kusiyana kwechokwadi pakati pemutero wematoro uye mutero wefa :
- Imwe mitero inobhadharwa kune yose iyo pasinei nokuti vanobatsiri venhaka vangadaro.
- Nhaka yemutero inongorayirwa chete pamiganhu yevamwe vanobatsiri veimba.
Ndeapi Vabatsiri Vanotungamirirwa neIyo Imhaka Yenhaka?
Munhu wese anowana iyo Iowa estate inogamuchira kana asingagamuchiri, kusunungurwa kubva kuIyoyo nhaka yemitero inobva pachidimbu chekuwana ukama hwehukama nehutsika. Heano mazvikamu zvevanobhadhara uye maitiro avo anoshanda, kana kushayikwa, izvo zviripo pasi pemutemo weA Iowa:
- Nokuda kwekufa kunoitika kana shure kwegore raJuly 1, 1997, vari vapenyu vakaroorana; vabereki, vanasekuru navanasekuru, vanasekuru-vanasekuru, uye vamwe vanowirirana vakakwira; uye vana (biological and legally-adopted), vana vekurera, vana vazukuru, vazukuru-vakuru, uye mamwe madzinza akasiyana-siyana haasunungurwi zvachose kubva kuIowa nhaka yemitero.
- Vakuru, vechitendero, dzidzo, uye masangano ehurumende sezvinotsanangurwa muzvikamu 170 (c) uye 2055 zveZvino Revenue Code; mabhuku evanhu vose; zvigadzirwa zvevanhu vose; zvipatara; mapoka evanhu; municipal corporations; zvigaro zvekuchengetwa kwemakuva munzvimbo yeIowa, uye kukumbira kwemasangano echitendero kwete kudarika madhora 500.00 zvakasunungurwa zvachose kubva kuIyo nhaka yefa.
- Chero ani zvake anobatsirwa asina kunyorwa pamusoro apa, kusanganisira vakoma, vanun'una, vazukuru, vazukuru, neshamwari, vanobhadhara pamutero wose wakapfuura kubva muimba kuenda kune munhu iyeyo.
Ishurensi yeUpenyu Inowanikwa mune Iowa Estate?
Inishuwarenzi yehupenyu iyo inobhadhara kune decedent's estate inowanikwa mukukosha kweimba, asi inshuwarano yehupenyu inobhadharwa kune munhu anorarama mupenyu haisi.
Ndezvipi Zvingadzingwa Zvingabviswa kubva Kukosha kweA Iowa Estate?
Zvimwe zvikwereti zvinogona kuderedzwa kubva kukosha kweIowa estate, kusanganisira:
- Mari yemari yemari
- Mutero weGweta
- Mari yemumiririri wega uye yematirasti
- Zvikwereti zvinokweretwa zvinokweretwa nedare rakasvibiswa, kusanganisira zvikwereti
- Mimwe mitero isina kubhadharwa
Chii Chinonzi Iowa Inheritance Tax Tari?
Iyo Iowa inotora mitero yemitengo inotevera:
- Kana iyo mvumo yeiyo yakagadziriswa inokosha pasi pe $ 25,000, saka hakuna Iowa inotora mutero wakakodzera.
- Purogiramu B vatsigiri: Kune vakoma, hanzvadzi (kusanganisira hafu-vanun'una, hafu-hanzvadzi), mukwambo, uye varoora, hapana kuregererwa, uye inotora mitero inosvika kubva pa5 kusvika ku10%.
- Purogiramu C vatsigiri: Kubamunini, vanamainini, vana vadiki, vanun'una, vanun'una, vanun'una, vatorwa-vatongi, vatorwa-nhanho-vazukuru, uye vamwe vanhu vose, hapana kuregererwa, uye inotora mutero kubva kubva pa10 kusvika ku15%.
- Purogiramu D vatsigiri: Kwemafemu, makambani, nemasangano akarongerwa kuwana purofiti (kusanganisira masangano asingakwanisi kuita sarudzo, dzidzo, kana masangano ezvitendero, kusanganisira masangano ehukama nehukama asina kukodzera pasi pe IRC 170 (c) ne2055), mutero wehutori i15%.
- Purogiramu E vanobhadhara E: Kune masangano ezverudo, ezvesangano, uye ezvechitendero zvakarongwa pasi pemutemo weimwe nyika, uye zvigaro zvebasa rechitendero zvinodarika $ 500.00, mutero uripo ndeye 10%.
- Purogiramu F vatsigiri: Kune vagari venhaka vasingazivikanwi, sevakasiyana nevanobatsiri vasati vava nechokwadi, nekuda kwezviitiko zvisingatauriki , mutero wekutere uri 5%.
Nokuda kwechati chinoratidzira chaiyo nhaka yemitero yebhaketi, tarisa Iowa Inheritance Tax Rate Purogiramu yeIyo Department of Revenue website.
Chii icho Iowa Nhaka Yemafomu Mitero Inofanira Kuiswa uye Inofanira Kupi?
Nzvimbo dzeIowa vagari nevasiri vasiri vepanyika vane pfuma yavo uye / kana zvigadziriswa pfuma yavo iri kuIowa inoda kuisa iyo yeIyofa Inheritance / Imba yeNzvimbo Imba, Fomu IA 706, kana kuti zuva risati rasvika romwedzi wepfumbamwe mushure mekunge rufu. Nhaka yemari inofanira kubhadharwawo panguva imwe chete, zvisinei, kufarira kunotanga kuwedzera.
Ndeipi Inofanirwa Iowa Inhaka Yemafomu Mitero Inofanira Kuiswa?
Faira iyo yakapedzwa Iowa Inheritance / Estate Tax Return (Form IA 706) neFIDUCIARY RETURN PROCESSING / INHERITANCE, Iowa Department of Revenue, PO Box 10467, Des Moines, IA 50306-0467.
Ndepi Iowa Iowa Nhaka Yemutero Inowanikwa?
Nhaka yekubhadhara mitero inowanikwa kuDhipatimendi ReRevenue yeA Iowa.
Ndekupi Kwaunogona Kuwana Zvenyo Zvimwe Pamusoro Pamusoro peIyofa Nhaka Mitero?
Kuti uwane mamwe ruzivo pamusoro pe Iowa inotora mitero, taura kuIowa Department of Revenue website. Nekutsvakurudza kwemitero, shanyira Iowa Library Research Research. E-mail yeI Iowa Department of Revenue pa idr@iowa.gov.