Nzira Yokuverenga Nayo Imba Yako Mutero muna 2014

Gross Estate Yakaderedzwa Nezvikwereti uye Mari Inoshandiswa Inokwana Net Imitero Imitero

Kana kufa kwako kuchiitika mugore apo federal estate tax inoshanda, zvino kana nzvimbo yako ichave yakatarwa ne federal estate mitero ichaenderana nehuwandu hwehupfumi hwako, chikwereti chako chikwereti iwe paunenge wafa, iyo yose mari yaunenge yaita apo uchigadzirisa nzvimbo yako, uye chero zvigadziriswa zvekuti yako inogona kutora. Sezvo ikozvino zvamira, heino maitiro ekufananidzira kuongororwa kwemhosva yako yemitero kana iwe ukafa muna 2014.

Nokuda kwehuwandu hwemazuva ano federal estate tax mitemo nemashadi anoratidza kuwanda kwe federal estate tax kuregererwa uye mutero wematoro kubva muna 1916 kusvika muna 2014, ona zvinotevera:

• Nhoroondo ye Current Federal Estate Tax Mitemo
• Federal Estate Tax Kubhadhara Chati, 1916 - 1997
• Federal Estate Tax Kubhadhara Chati, 1997 - 2014

Cherechedza: Tsanangudzo iyi inowanikwa nenzira yakareruka kuitira kuti iwe uverenge kutengesa kwakaoma kweimba yako yemitero. Hazvifanirwi kutendwa pamutemo kana mutero. Nokuda kwezano rezvemitemo, sangana nemhosva. Kana uchida mazano emitero, sangana nemuteresi wemutero kana kuti auntian.

Sarudza Kukosha Kweimba Yako Yekutengesa

Kukosha kwepfuma yako yakawanda ndiyo inoshandiswa sekutanga kwekugadzirisa mutero wematoro ako. Dzidza kuti ungaverenga sei kukosha kwekukosha kweimba yako yakawanda nekuverenga zvinotevera:

• Zvakakosha Zvakadini Nesimba Inoshandiswa Kutenga Mitengo Yematoro?

• Nzira yekuverenga kukosha kweimba yako yakawanda

Kubva pfuma yako iyo inotevera inogona kubviswa kuti ikupe kukosha kwekamba yako yekutengesa zvekutengesa:

1. Mari nezvikwereti, kusanganisira zvikwereti , mitsara yechikwereti, zvikwereti zvemari, chikwereti chekwereti , mariro yemari uye zvikwereti zvezvechiremba; pamwe chete nehutori mari yekugadzirisa nzvimbo yako kana Revocable Living Trust , kusanganisira avo vemareji, mabhuku ekuverenga uye kuongororwa, mari yekuchengetedza uye kutumira mari, inshuwarheni, nemari yematare; (Zano: Kuti uwane kuongororwa kwakaoma kwekutarisira mari, wedzera pfuma yako ne5%);

1. Kushandiswa kwezvipo, kusanganisira zvipo zvakananga uye zvivako, kuisa paChirungu Remainder Trust kana Charitable Lead Trust ; and
2. Zvinoshandiswa kune mumwe mukadzi ari mugari weUnited States, kusanganisira kuendeswa kwepachivimbiso nekodzero yokupona uye kuendeswa kune chivimbo chinokodzera kuregererwa kwemhuri kusingagumi , se "A Trust" yakagadzirwa apo uchishandisa urongwa hweAbr Trust .

Determine Your Federal Estate Tax Liability muna 2014

Kubva mumutsetse wekodzero yako zvino kunobviswa iwe inowanika federal estate tax tax exemption kuti uende pane yako taxable estate.

Cherechedza kuti kana wakaita zvipo zvekubhadhara panguva yako yehupenyu, ipapo iwe unowanikwa mutero wekutengesa mutero uchaenzaniswa nekusiyana pakati pekuregererwa kwese kuripo uye kukosha kwezvipo zvoupenyu hunoitwa.

Mimwe Mienzaniso Kushandisa $ 5.34 Million Estate Tax Exemption uye 40% Estate Tax Rate

Heano mimwe mimwe mienzaniso inoshandisa kuregererwa kwekutengesa mutengo wekugara mu 2014 uye chiyero icho chinofanira kukubatsira kuti unzwisise kuti mutero wemutero unotarirwa sei:

1. Rufu muna 2014, hapana zvipo zvoupenyu, taxable estate - Kana ukafa muna 2014 uye mari yako yakawanda iri $ 6,000,000 uye zvikwereti zvako zvinotenderwa, mari uye zvakabviswa zvinokwana $ 200,000, ipapo yako inosvika $ 5 800,000. Iwe unobva wabvisa kubva mumatare ako nzvimbo yako inowanikwa mubhadharo wekutengesa mutero kuti usvike pane yako taxable estate. Kana usina kutora zvipo zvinotengeswa munguva yako yehupenyu, saka mumuenzaniso uyu iwe unotengesa mari inokwana $ 460,000:

   $ 5 800,000 net property - $ 5,340,000 estate tax exemption = $ 460,000 kutengesa pfuma

   Yenyu inotengesa mari inowanikwa ne40% kusvika pa federal property tax yako, iyo iri mumuenzaniso uyu yakaenzana ne $ 184,000:

   $ 460,000 taxable estate x 40% rate = $ 184,000 mutero wemhosva

1. Rufu muna 2014, hapana zvipo zvoupenyu, nontaxable estate - Shandisa zvinhu zvakafanana pamusoro apa, kunze kwekuti yako mvumo inokosha pamadhora 5,340,000. Munyaya iyi, sezvo yako net estate yakaenzana nekuregererwa kwebasa ra2014, yako inotengesa mari inenge iri $ 0 uye naizvozvo mutero wako wemutero uchava $ 0:

   $ 5,340,000 mutengo - $ 5,340,000 estate tax exemption = $ 0 taxable estate

2. Rufu muna 2014, $ 3,000,000 muzvipo zvoupenyu - Shandisa zvinhu zvakafanana pamusoro apa mu # 1, kunze kwekuti rufu rwako runoitika muna 2014 uye iwe wakaita $ 3,000,000 zvezvipo zvekubhadhara munguva yehupenyu hwako. Izvi zvinoreva kuti $ 3,000,000 muzvipo zvoupenyu zvisingabhadharwi zvichange zvabviswa kubva kune yako iripo yekutengesa mutero, zvichikusiya ne $ 2,340,000 mubhadharo wemutero:

   $ 5,340,000 kuregererwa - $ 3,000,000 zvipo zvoupenyu = $ 2,340,000 kuregererwa

   Nokudaro, mutoro wemitero yako ichava $ 1,384,000:

   $ 5 800,000 net property - $ 2,340,000 inowanikwa mubhadharo = $ 3,460,000 taxable estate

   $ 3 460 000 taxable estate x 40% yekutengeswa = $ 1,384,000 mutero wemutero