Kunzwisisa Kuti Tennessee Inhaka Mitero Inobata Sei Imba
Kana iwe uchigara muTennessee, iwe unogara mune imwe shoma yehurumende inounganidza mutero wekufa kwehurumende. Nzvimbo dzevagari vomuTennessee vakafa muna 2013, pamwe nenzvimbo dzevasingarevi ivo vane zvivako uye / kana zvigadzirwa zvemunhu chaiyo zviri muTennessee, vanozviisa pasi pemutero wekufa kwehurumende 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 Estate Tax vs. Inhaka Mutero
Zvinotarisirwa kuti, mutemo weTennessee wepamutemo unopawo "mutero wematoro," iyo ndiyo chaiyo " yekutora mutero " yakasungirirwa kuwandu hwe federal estate tax yakabatanidzwa kubva kumativi ezvematongerwo enyika akafa kare 2005.
Sezvo Tennessee purogiramu yemitemo inoreva zvose mutero wenhaka uye mutero wematoro , chikamu ichi chinoreva mutero wekufa uri kuunganidzwa zvino pasi pomutemo weTennessee se "mutero wenhaka," kunyange zvazvo mutero uongororwa pamusoro pezvinhu zviri muTennessee uye kwete nevanopihwa nemunhu mumwe chete anowana nhaka.
02 Ndeipi Imba Imba Inoenderana neTennessee Inheritance Tax muna 2013?
Kune vagari veTennessee, imwe nzvimbo inogona kunge ichitungamirirwa nemutero wefa weTennessee kana pfuma yose yakawanda inodarika $ 1,250,000.
Kune vasiri vasiri veTennessee, dzimba inogona kunge ichitungamirirwa nemutero wefa weTennessee kana inosanganisira zvivako zvekugara uye / kana pfuma chaiyo yega yega ine nzvimbo mukati mehurumende yeTennessee uye pfuma yakadarika inopfuura $ 1,250,000.
Cherechedza: Muna Mbudzi 2012, mutemo wakagadzirirwa uchatora mutero werudzi rweTennessee muna 2016. Ona zvakawanda pamusoro peizvi pasi apa muchikamu chakanzi " Ndeipi ramangwana rebhadharo yefa reTennessee? "
03 Ndeapi Tennessee Nhaka Yemafomu Mitero Inofanira Kuiswa?
Nzvimbo dzose dzine huwandu hunokosha hunodarika $ 1,250,000 dzinofanirwa kuisa Tennessee nhaka yemitero inoshandiswa, Fomu INH-301, kunyange kana pasina Tennessee nhaka yemutero ichave yakakonzerwa nemugumisiro wekubviswa uye kubhadhara.
04 Inoshandiswa KuMudzimai Anopona Anokweretwa Here?
Kunyatsoendeswa kumudzimai anoramba aripo hazvikwanisi kutengesa.
Kune vakaroorana vakashandisa AB Trust kuronga kuderedza feraleral property tax bill, Tennessee inotora mutero inogona kunge yakakonzerwa neB Trust mushure mekufa kwewakaroorana naye kana paine gaka pakati pekusunungurwa kwemitero yeTennessee uye federal estate tax exemption . Kunyange zvakadaro, murume akaroora decedent's estate anogona kuita sarudzo paFomu INH-301 yekurapa pfuma semari inobviswa mari inogadziriswa inoshandiswa neimba inofadza ("QTIP") nokuda kwekuverenga mutero wefa weTennessee. Nokudaro, vagari vemuTennessee vakaroorana vanogona kukanganisa kubhadhara kweTennessee nemitero yekufa kwehurumende kusvika mushure mekufa kwemukadzi anenge aripo achishandisa ABC Trust kuronga .
05 Ndeipi iyo Tennessee Inhaka Yemutero Kudzoka uye Mutero Wokubhadhara?
Fomu INH-301 inofanira kuiswa uye chero ipi inobhadhara mutero inofanirwa kubhadharwa mukati memwedzi mipfumbamwe mushure mekufa kwezuva rekufa kunze kwekunge kuwedzerwa kwenguva kuisa kudzorera uye kubhadhara mutero unopiwa. Kuwedzerwa kwenguva yekuisa Fomu INH-301 kunogona kukumbirwa kusvikira kune rimwe gore nekuisa Fomu INH-304 , Chikumbiro Chekuwedzera Kwekuda Kupa Imitero Inotora Mutero . Kunyange zvakadaro, kunyange kana kuwedzerwa kwakapiwa, hakuzomboregi nguva yekubhadhara chero mutero wefa unogona kuwanikwa.
06 Ndeipi Tennessee Inheritance Imitero Kudzoka Filed?
Tumira iyo Tennessee nhaka yemitero inoshandiswa, Fomu INH-301, nemamwe mafomu ose anodiwa ku:
Tennessee Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street
Nashville, Tennessee 37242-0600
07 Ndeapi Tennessee inotora mitero?
Chero chii chinopfuura $ 1,250,000 Tennessee nhaka yekusunungurwa kwegore ra2013 inotererwa pamitengo inotevera:
- Kutanga $ 40,000: 5.5%
- Inotevera $ 40,000 - $ 240,000: 6.5%
- Inotevera $ 240,000 - $ 440,000: 7.5%
- $ 440,000 uye kupfuura: 9.5%
08 Ndekupi Ndingawana Zvamwe Zvimwe Pamusoro Pamatunhu EpaTennessee Mitero?
Kuti uwane mamwe mashoko pamusoro peTennessee nhaka yemitero uye mitero yematoro, taura kuTennessee Dhipatimendi reRitori Inhaka Yemahoro webhupu, Kutungamirirwa kuTennessee Inheritance uye Imitero Imitero, uye Inheritance Tax Guide.
Kuti ubatsirwe neFomu INH-301 neTennessee inotora mibvunzo yemitero , danai Dhipatimendi reRevenue Revenue (pasina-mamiriro chete) pa800-342-1003 kana 615-253-0600.
Kuti uwane ruzivo pamusoro pemitemo inoshandiswa kune zvivako zvemarara zvakapera muna 2012 nemakore apfuura, zvinoreva Kubva kweTennessee Inheritance Mitemo yeMitemo yegore ra2012 uye Gore Rakatangira.
09 Chii Chinonzi Ramangwana reTennessee Nhaka Yenhaka?
Muna Mbudzi 2012, Tennessee yakagadza mutemo uchazobva wapera mutero werudzi rweTennessee muna 2016. Pasi pemutemo mutsva, kuregererwa kwemitero inowanda kuchawedzera sezvinotevera kusvikira mutero wakatsakatiswa zvachose musi waJanuary 1, 2016:
- 2012 uye makore apfuura $ 1 000,000
- 2013 $ 1,250,000
- 2014 $ 2,000,000
- 2015 $ 5,000,000
- 2016 uye mushure meRare yakabviswa