Nhoroondo yePennsylvania Inheritance Tax Mitemo

Kunzwisisa Kuti Pennsylvania Inhaka Mitero Inobata Sei Imba

Cherechedza: Mitemo yehurumende inoshandura nguva zhinji uye ruzivo rutsva harungarati rwuri kuratidza kuchinja kwemazuva ano mumitemo. 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.

Pennsylvania haina kuisa mutero wehurumende yakasiyana nekuda kwekuchinja mu federal estate tax mitemo iyo inotora hurumende kutora mutero unobatsira nekuda kwekufa kunoitika kana musi waJanuary 1, 2005.

Zvisinei, Pennsylvania ine imwe yenyika matanhatu inounganidza nyika yakasiyana yemari yemitero kune imwe nzvimbo yePennsylvania inogara uye inzvimbo uye pfuma chaiyo yepanyika iri muPennsylvania 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 neTennsylvania Inheritance Tax?

Mumwe mupi wePennsylvania estate anogamuchira, kana asingagamuchiri, kusunungurwa kubva kuPennsylvania nhaka yemitero inobva pachidimbu chekuwana ukama hwehukama kune zvakashata. Heano mazvikamu zvevakabatsiri uye zvikwereti zvavo zvinoshandiswa, kana kutadza kwaro, zviripo pasi pemutemo wePennsylvania :

• Kuponesa vakaroorana - Nokuda kwekufa kunoitika musi waJanuary 1, 1995, kunoendesa kumudzimai anoramba ari kusununguka zvachose kubva kuPennsylvania nhaka yemitero.
• Vana vaduku - Nokuda kwekufa kunoitika kana musi waJuly 1, 2000, kuwedzerwa kubva muimba yezera remakore 21 zvichidzika kusvika kumubereki wemwana wechizvarwa, mubereki , kana mubereki anobereka haasisina zvachose kubva muPennsylvania nhaka yemutero.

• Vatsigiri vanozvipira - Kuendesa kusunungura masangano ezvitsigiro, kusununguka masangano , uye masangano ehurumende haasunungurwi zvachose kubva kuPennsylvania nhaka yemitero.
• Chikoro A - Chikoro ichi chinosanganisira vanasekuru, vabereki, zvizvarwa (zvinosanganisira vana venyama, vana vanoberekwa, uye nhanho-dzinza) , uye mudzimai asina kuroora kana kuroorwa wemwana . Iyi kirasi inogamuchira $ 3,500 yemhuri kusunungurwa kubva kuPennsylvania nhaka yemitero.
• Kirasi A1 - Chikoro ichi chinosanganisira hama, hafu-hama, hanzvadzi, hafu-hanzvadzi , uye vanhu vane mubereki mumwe chete zvakafanana nechekare, kana neropa kana kuburikidza nekugamuchirwa . Kirasi A1 vanobhadhara haigamuchiri kuregererwa kubva muPennsylvania nhaka yemitero.
• Chikoro B - Chikoro ichi chinosanganisira vamwe vose vanobatsirwa . Kirasi B vatsigiri havagoni kuregererwa kubva kuPennsylvania nhaka yefa.

Mipurazi yemhuri Inobviswa muPennsylvania Inhaka Yemutero

Nokuti rufu runouya kana musi waJune 30, 2012, mapurazi emhuri ari kushanda nezvimwe zvinhu zvekurima zvekurima zvakasununguka kubva muPennsylvania nhaka yemitero. Heino chidimbu chemitemo mitsva:

1. Kuendeswa kwenyika yepurazi kunofanira kuva pakati pemhuri yemhuri imwe chete.
2. Nyika yepurazi inofanira kuramba ichizvipira kune bhizinesi rekurima kwemakore manomwe kunze kwekufambiswa kwezuva rokufa.

1. Nyika yepurazi inofanira kubhadhara mari yakawanda yegore rose yeasingada $ 2,000.
2. Kana imwe nzvimbo yepurazi iyo yakatanga kusunungurwa kubva kuPennsylvania nhaka yemutero haisati yazvipira kune bhizinesi rekurima mukati memakore manomwe kunze kwekutsvaga kwekufa kwekufa, ipapo mutero uchadzorerwa muiri iyo ingadai yakabhadharwa pamwe nekufarira .
3. Kunze kwenyika inoshandiswa kwebhizimisi rekurima, kutumirwa kwezvinhu zvekurima, kushandiswa kwekuchengetedza zvekurima, kuchengetedza zvekurima, kushandiswa kwekurima zvekurima kana sango rekuchengetwa kumarudzi akasiyana kana vana vomumhuri hazvibvumirwi nemutero wePennsylvania wefa.

Ishurensi yeupenyu Inowanikwa muPennsylvania Estate?

Mishonga inogamuchirwa kubva kune inishuwarenzi yehupenyu yehutano isingabhadharwi nePennsylvania nhaka yemutero kana inobhadharwa kune imwe nzvimbo kana mumwe munhu anobatsirwa.

Ndezvipi Zvingadzingwa Zvingabviswa kubva Kukosha kwePennsylvania Estate?

Zvimwe mari zvinogona kuderedzwa kubva kukosha kwePennsylvania 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 Pennsylvania Inhaka Mutero Mitero?

IPennsylvania nhaka yemitero inotevera:

• Vadzidzi veChikoro A, mutero wemitero yakatarwa : Vadzidzi veChikoro A vari pasi pe4,5% yemitero yefa.
• Kirasi A1 vanobhadhara, hama yekubhadhara mutero : Kirasi yeA1 vanobhadhara inotarirwa ne 12% yefa yemutero.
• Kirasi B vanobhadhara, mutero wekutengesa mutero : Chikoro B vanobhadhara vanowirirwa ne15% yefa yemutero.

Chii chakaitwa nePennsylvania Inheritance Mitero Yemitero Inofanira Kuiswa Uye Inofanira Kupi?

Zvivako zvePennsylvania vagari vanoda kuisa Pennsylvania Inheritance Tax Return, Fomu REV-1500, kana kuti vasati vapera mwedzi mipfumbamwe mushure mekufa kwekufa kwezuva. Nhaka yemari inofanira kubhadharwawo panguva imwe chete, zvisinei, kufarira kunotanga kuwedzera.

Nzvimbo dzevasingarevi ivo vane pfuma yavo uye / kana zvigadzirwa zvemunhu chaiyo zviri muPennsylvania vanoda kuisa Inhaka yeHitori Inodzoka Vasingatongorori Vakagadzikana, Form REV-1737A, kana kuti musati mwedzi mipfumbamwe mushure mekufa kwekufa kwezuva. Nhaka yemari inofanira kubhadharwawo panguva imwe chete, zvisinei, kufarira kunotanga kuwedzera.

Kana iyo Pennsylvania inotora mutero inobhadharwa mukati memwedzi mitatu yezuva rekufa, ipapo kutyora 5% kunoshandiswa.

Kuwedzerwa kwekanguva kuisa nhaka yemutero kubhadhara kunogona kukumbirwa kusati kwasvika zuva rakakodzera, asi kupa kwekuwedzera hakuzogadziri nzvimbo yacho kubva pakubhadhara chikwereti icho chichawedzera kutanga mwedzi mipfumbamwe uye rimwe zuva kubva pakufa kwevakafa kune chero mutero pakupedzisira inowanikwa yakafanira uye isingabhadharwi nenguva. Tumira chikumbiro chekuwedzera kuPPA Revenue Revenue, Bhizinesi reMitero Yega, Inhaka Yetero Chikamu-Ext, PO Box 280601, Harrisburg, PA 17128-0601.

Ndeipi Inofanirwa Kufanirwa Nenyika yePennsylvania Imitero Yemitero Inogadziriswa?

Dzokorora kupedzisa kwakapedzisira kune munhu anogaramo mukudhindwa neRejista yeWills yenzvimbo iyo iyo decedent yaigara kune imwe nguva yekufa.

Dzokorora kudzorera kwakapedzisira kune mumwe munhu asiri mutariri wePPA Revenue Revenue, Bhizimisi reMitero Yega, Inhaka Yekutengesa Mutero - Asingatori, PO Box 280601, Harrisburg, PA 17128-0601.

Ndekupi Ndingawana Zvamwe Zvimwe Pamusoro pePennsylvania Inhaka Yematero?

Kuti uwane mamwe mashoko pamusoro pePennsylvania nhaka yemitero, taura kune webhusaiti yePennsylvania Department Revenue.

Pennsylvania nhaka mafomu uye mirayiridzo inogona kuwanika pawebsite yeDhipatimendi reRevenue nokutevera iyi link: Pennsylvania Inheritance Imitero Mafaira uye Mirayiridzo.