Kana iwe uchigara kuMassachusetts, iwe unogara mune imwe yenyika shomanana iyo ichiri kuunganidza mutero wehurumende yehurumende. Nzvimbo dzeMassachusetts vagari, pamwe nenzvimbo dzevasingarevi ivo vane pfuma uye / kana zvinhu zvinooneka zviripo kuMassachusetts, vanozviisa pasi pemutero wehurumende pasi pemitemo inotevera.
Cherechedza: Mitemo yehurumende inoshanduka nguva dzose, uye ruzivo runotevera harungarati kuchinja kwezvino. Nokuda kwekutengesa mitero kana mazano emutemo, tapota taurirana neActeurant kana gweta sezvo ruzivo rwakanyorwa munyaya ino harusi mutero kana mazano ezvemutemo uye harisi kubhadhara mutero kana mazano emutemo.
01 Ndeipi Imba Imba Inoenderana neMassachusetts Estate Tax?
Kune vasiri vese veMassachusetts, nzvimbo inogona kuve pasi peMassachusetts property tax kana iyo inosanganisira zvivako zvekumba kana pfuma chaiyo yega yega inenge iine mvumo inotengeswa mukati mehurumende yeMassachusetts uye kukosha kweimba yakawanda inodarika $ 1 000 000 pasi pemitemo inotaurwa pamusoro apa.
02 Ndeipi Massachusetts Estate Formula Mitero Inofanira Kuiswa?
Mumiririri wemuzinda weimba iyo inotungamirirwa neMassachusetts property tax inofanira kutanga kugadzirisa federal estate tax return, Fomu IRS 706 , ine zuva rekuvandudza raJuly 1999 uye mapurogiramu ose anoshanda. Kamwe chete iyo federal kudzoka yakapera, mutariri wemugove anogona kugadzirira Massachusetts Estate Tax Tax, Fomu M-706.
Mukuwedzera kune IRS Form 706 nezuva rekuvandudzwa raJuly 1999 uye Fomu M-706, zvinyorwa zvinotevera zvingada kuiswa:
- Tsamba Yokuvhara yeBurumende yakatumirwa kuMassachusetts Department of Revenue mukati memwedzi miviri yekugamuchira, kana kuiswa kweFomu yeFebruary 706 inotarisirwa. Iyo inosanganisira zvose tsamba ye federal yekugamuchirwa uye kugadzirisa mutsara kana pane. Nhamba dzekuchinja kweGurumende dzinofanirwa kuendeswa neChikumbiro Chekubhadhara / Kudzorerwa Kudzoka (Fomu CA-6), kana neFomu M-706 yakarongedzwa, sezvakakodzera. Hapana Nyumburu yekuChengetedza Estate Yokuvhara ichabudiswa pasina kopi yeScript Closing Letter.
- A Certificate Inosunungura Massachusetts Estate Tax Lien (Fomu M-792) muhutatu kune imwe pura yezvivako kana nzvimbo yakasunungurwa inoshandiswa. Kopi yechiito kana cheti yepazita, uye chibvumirano chekutenga uye chekutengesa (kana kutengeswa kwemari), kana pane, inofanira kupiwa.
- Bhuku reMassachusetts Nonresident Decedent Affidavit (Fomu M-NRA) yezvivako zvevatongi vasiri mvumo.
03 Inoshandiswa Kuenda Nomudzimai Anopona Anokweretwa Here?
Kunyatsoendeswa kumudzimai anoramba aripo hazvikwanisi kutengesa.
Kune vakaroorana vakashandisa AB Trust kuronga kuderedza federal yavo estate tax bill , Massachusetts mahoro emitero inogona kunge yakakonzerwa neB Trust nemhaka yepakati pakati pekudzikinurwa kweMassachusetts uye kusunungurwa kwehurumende. Muna 2013, chikamu ichocho chiri $ 4 250,000 . Kunyange zvakadaro, murume akaroora decedent's estate anogona kuita sarudzo yeMassachusetts-chete yekurapa chivimbo chemukadzi anenge ari mupenyu ndiye oga anobatsirwa "seyakagadziriswa chibereko chezvibereko" ("QTIP Trust" kwenguva pfupi) nokuda kwekuverenga mahofisi eMoscow property. Nokudaro, sezvo pane gaka rakakura pakati peMassachusetts estate tax exemption uye kusunungurwa kwehurumende uye nyika-chete QTIP sarudzo inobvumirwa, vakaroora Massachusetts vagari vanogona kurega kubhadhara kweMassachusetts nemitero yekufa yehurumende kusvikira mushure mekufa komukadzi anenge asara achishandisa ABC Trust kuronga.
04 Ndeipi iyo Massachusetts Estate Tax Tax Kudzoka uye Mutero Wokubhadhara Mutero?
IkoMoscow property tax returns inofanira kuiswa, uye chero mutero wekugara unofanirwa kubhadharwa, mukati memwedzi mipfumbamwe mushure mekufa kwezuva rekufa.
Nokutumira "Kushandiswa Kwokuwedzerwa Kwekuda Kuisa Massachusetts Estate Tax Return" (Fomu M-4768), kuwedzerwa kwemaawa kuisa Fomu M-706 kunogona kupiwa kwenguva yakafanira, kana chikumbiro ichi chiitwa kana kuti zuva rokutanga rairo rekudzoka, uye 100 muzana yemari inofungidzirwa yeMoscow property tax inobhadharwa. Kukundikana kubhadhara mari inenge 80% yemari yematoro ekupedzisira yakagadzirirwa kuve yakatarwa kana kuti zuva risati rasvika richarega chero nguva yekuwedzerwa kwekufaira, uye kudzoka kuchava pasi pekupedzisira kutora chirango uye, zvichida, nguva yekupedzisira kubhadhara chirango. Kufarira kunowedzera pane chero ipi zvayo isina kubhadharwa kubva pamusi wekutanga wakakodzera.
Nokunyora " Kushandiswa Kwekuwedzerwa Kwenguva Yokubhadhara Massachusetts Estate Tax" (Fomu M-4768A), kuwedzerwa kwenguva yekubhadhara Massachusetts mvumo yemitengo kunogona kupiwa kwenguva yakafanira, asi kwete kudarika mwedzi mitanhatu. Zvisinei, kana kuwedzerwa kwenguva yekubhadhara kunopiwa, kufarira kune mari ipi zvayo isingabhadharwi inotorwa kubva musi wekutanga wakakodzera. Kuwedzerwa kunopiwa chete nokuda kwechikonzero chinonzwisisika. Kuwedzerwa kwemakore matatu kubva musi wakatarwa kunogona kupiwa pane kuratidzira matambudziko asina kukodzera.
05 Ndeipi iyo Massachusetts Estate Tax Tax Return Filed uye Mutero Wechumwe Wakaitwa?
Kubhadharwa kweMassachusetts Property Tax kunofanira kuitwa nehomwe inobhadharwa kune: Commonwealth yeMassachusetts. "Isa zita rakadzama rakazara uye Nhamba yeZviri Yezvokuchengetedza mune chikamu chekuchengetedza chekuongorora. Murairi ari kutumira kudzoka ndiye oga ane kodzero yekubhadhara chero mutero inoratidzwa pakudzoka kana iyo isiri iyo yakabhadharwa. Kudzoka uye kubhadhara mutero kunofanira kutumirwa kune zvinotevera:
Massachusetts Estate Tax Unit
PO Box 7023
Boston, MA 02204
06 Chii chiri Massachusetts Estate Tax Rate?
Kubudirira kwemazuva ekufa kana mushure meJanuary 1, 2003, maSouthland mvumo yemitengo yezvivako zvevagari uye vasiri vemuzinda inoshandiswa nekutarirwa kune chekugoverwa federal estate tax credit yemitero yehurumende inobvumirwa muInternal Revenue Code munaDisemba 31 , 2000.
Kana imwe nzvimbo inosanganisira dzimba chete inowanikwa kuMassachusetts property taxation, inobhadhara kuMassachusetts chiyero chakaenzana ne federal chikwereti chehurumende yekutengesa mitero inoshandiswa achishandisa Internal Revenue Code munaChitatu 31, 2000.
Mune mamiriro ehupenyu hweMassachusetts uyo ane dzimba kana kuti akaendesa zvivako zvekumba kana pfuma chaiyo yega yega iri kunze kweMassachusetts, Massachusetts inopa chikwereti cheimba kana nhaka yemitero yakabhadharwa kune dzimwe nyika.
Mune mamiriro evanhu vasiri musha weMassachusetts vane dzimba kana kuti vakatamira pfuma yavo kana kuti pfuma yavo chaiyo iri muMassachusetts, mari yeMassachusetts nonresident imisoro yemitero ndiyo chikamu chemvumo yakagamuchirwa kubva ku federal estate tax return iyo kukosha kwakanyanya kweMassachusetts pfuma inosvika kune iyo yose federal pfuma iyo ipi zvayo.
07 Apo Kusunungurwa kweMassachusetts Estate Estate Inhema Kunodiwa?
Kwemazuva ekufa kana kana mushure meJanuary 1, 1997, kana mari yehupfumi inoda kubudiswa kweMassachusetts property tax return, "Certificate Kubudisa Massachusetts Estate Tax Lien" (Fomu M-792) inotarisirwa kuimba yeimba iyo inobatanidzwa pamwe chete nekodzero yekuchengetedza kana sevashandirwi nezvose, zvivako zvekugara zvakachengetwa mune imwe chivimbiso nedzimwe dzimba dzisiri nzvimbo yehuongorori yekuongorora asi inosanganiswa mune mari inotengesa mari. Fomu M-792 inogona kudiwa nokuda kwe probate real estate apo pane kutengeswa kuri kumirira (kana kutengeswa kwemhiko), uye hapana tsamba yekuvhara yakabudiswa.
Nokuda kwenzvimbo dzezvinyorwa zvinouraya kana mushure meJanuary 1, 2003 zvisingabvumirwi kuisa M-706, chivimbiso chemutevereri, chinyoresa pasi pemarwadzo uye chirango chekutsauka, chakanyorwa mubhuku reRegistry reDeeds rinoshanda uye rinonyatsotaura kuti kukosha kwehupfumi hwemapurisa hahudi kuti Massachusetts estate tax filing, inofanirwa kusunungura mari yakawanda yehutano. Iyo Massachusetts Department of Revenue haina kushandura mabhuku asina kuvharwa ekuisa pasi muRegistry yeDeeds, kunyange zvazvo mamwe mabhuku anokwanisa kubudisa saridho yemafidhi uye kuapa kuvanhu.
Kune nzvimbo dzekutadza kupera kana mushure meJanuary 1, 2003, iyo yakaenzana kana inopfuura kudarika kweMassachusetts kufungidzirwa kwegore rekufa, Komisheni weRevenue ichasunungura chibvumirano ichi maererano neimba kana Komiseri agutsikana kuti kuunganidza kwe mutero hauzovi pangozi. Komisheni iyo ichasunungura chibvumirano ichi nokupa Fomu M-792, "Certificate Releasing Massachusetts Estate Tax Lien."
08 Ndingawanepi Ruzivo Rwokuwedzera Pamusoro weMassachusetts Estate Taxes?
Kuti uwane mamwe mashoko pamusoro peMassachusetts yemitero yekutengesa, taura kune webasa reMassachusetts Department of Revenue: A Guide to Estate Taxes (Inoshandiswa kune mazuva ekufa kana kana mushure meJanuary 1, 2003).