Nhoroondo yeChipo Chete Mutengo uye Lifetime Exemption
Makore emitero 2010 kusvika muna 2012 akavakirwa paRus Relief, Inishuwarenzi Yekusavapa Basa uye Gwaro reJobho Creation , rinozivikanwa se "TRUIRJCA." I TRUIRJCA yakasayirwa mutemo neMutungamiri Barack Obama musi waDecember 17, 2010.
Mutemo waifanira kungova wemakore maviri, asi Mutungamiri Obama akasayina American Taxpayer Relief Act , inozivikanwa seATRA, kupinda mutemo musi waJanuary 2, 2013, zvichiita zvimwe zvinhu pasi peTrUIRJCA zvisingaperi. Izvi zvinosanganisira federal estate mitsara uye mitsara yezvipo.
Federal estate uye mitsara yezvipo ichagara munzvimbo ichienda mberi, asi ivo vakanyatsorongedzerwa nehutengo hwezvinhu - vanogadziriswa nguva nenguva kuti vafambire mberi nehupfumi. Imba yepamusoro uye chipo chemitengo yakakwira kubva ku35 muzana pasi pe TRUIRJCA kusvika ku40 muzana pasi peATRA, iyo inoramba iripo muna 2016. Izvozvi zvichiri kunyanya kudarika zvaive muna 1997.
Historical Federal Gift Tax Tax Lifetime Exemptions and Rates
| Gore | Chipo Chekupa Kuteerera | Top Gift Tax Rate |
| 1997 | $ 600,000 | 55% |
| 1998 | $ 625,000 | 55% |
| 1999 | $ 650,000 | 55% |
| 2000 | $ 675,000 | 55% |
| 2001 | $ 675,000 | 55% |
| 2002 | $ 1,000,000 | 50% |
| 2003 | $ 1,000,000 | 49% |
| 2004 | $ 1,000,000 | 48% |
| 2005 | $ 1,000,000 | 47% |
| 2006 | $ 1,000,000 | 46% |
| 2007 | $ 1,000,000 | 45% |
| 2008 | $ 1,000,000 | 45% |
| 2009 | $ 1,000,000 | 45% |
| 2010 | $ 1,000,000 | 35% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5 250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
Mari yekusunungurwa yakawedzera kusvika ku $ 5.45 mamiriyoni muna 2016, asi mutero wepamusoro wemutero unogara wakasimba pa40 muzana.
Nzira iyo Lifetime Gift Gift Tax Exclusion Works
Usavhiringidza hupenyu hwehupo hwemitero kusabhadharwa pamwe chete negore rechipiriso chekuregererwa kwechipo. Izvo zvinhu zviviri zvakasiyana, kunyange zvazvo zvichishanda mumatare uye zvinopindirana ne federal estate tax zvakare.
Kuregererwa kwegore negore ndeye $ 14,000 kubva muna 2016. Unogona kupa mari yakawanda iyi kana pfuma kumunhu mumwe chete pagore usingabhadhari mutero wechipo. Kana iwe uchida kupa zvipo kune vanhu vaviri, vanogona kukwana $ 28,000. Iwe unogona kupa $ 42,000 kuvanhu vatatu, uye nezvimwe zvakadaro. Kuregererwa uku kwakakonzerwawo nekutengesa pasi pasi peATRA, saka inogona kukwira mumakore anotevera.
Kana iwe ukapa mumwe munhu $ 20,000 mune rimwe gore rekarenda, une sarudzo yekuita. Iwe unogona kubhadhara mutero wechipo kune $ 6,000 inowedzera pamusoro pekuregwa kwegore negore, kana iwe unogona kurega hupenyu hwako huripo $ 5.45 mamiriyoni huvhare iyo.
The Unified Tax Credit
Izvo zvipo zvepa federal uye mutero wematare zvakabatanidzwa pamwechete nechimwe chinonzi Unified Tax Credit. Chikwereti chimwe chete che $ 5.45 mamiriyoni akaregererwa. Iwe unogona kuishandisa kuti uchengetedze nzvimbo yako kubva pamitero kana iwe ukafa, kana iwe unogona kuishandisa kurambidza mutero wemutero wekupa kupfuura wegore negore chipo chekuregererwa kwechipo chinowanikwa kune mumwe munhu pagore.
Kana ukasarudza kusabhadhara mutero wechipo kune imwe $ 6 000 yawakapa iwe, unofanira kutora mutero wemufaro kudzoka chero zvakadaro, Fomu 709 , uye kuratidze kudzoka kwaunoshandisa kushandisa hupenyu hwako hwekuregererwa hupi hwakapiwa neUnited Tax Credit.
Izvi zvinoderedza kuderedza mukwereti - $ 6,000 zvingadai zvisina kukanganisa kubva $ 5.45 mvumo.
Kana usina nzvimbo iri pedyo ne $ 5 mamiriyoni-pamwe muzvinhu, izvi zvingave zvakanaka. Asi kana iwe unotarisira kuva neupfumi hwakawanda panguva yaunofa, zvakakwana kuti $ 5.45 mamiriyoni Unified Tax Credit haigone kuchengetedza nzvimbo yako yose kubva pamitero yemitengo, uchishandisa iko kuvhara zvipo zvakanyanyisa kuwedzerwa kwegore kunogona kuisa nzvimbo yako pangozi. Iyo yepamusoro federal estate tax tax inowanikwawo 40 muzana.
Chinhu chakakosha: Kana iwe uri muvhareji weAmerica, hupenyu hwemari huripo huripo huchaita kuti iwe upe mari yakawanda uye mutero usingatengi. Kana iwe unotarisira kuti imba yako ichava yakakosha, taurirana neCPA kana muteresi wemutero usati wasarudza kushandiswa kwekuregererwa.
Kuti uone kusunungurwa kwegore negore kubva pamitero yezvipo kwemakore 1997 kusvika 2015, ndapota taura kuTebhenekicha Ratidza Kuregererwa Kwegore Kubva Pazvipo Mitero: 1997 - 2015 .
Kuona federal estate tax kuregererwa uye yepamusoro yemitero yemitengo kubva muna 1916 (gore rokutanga mutero weimba yakagadzirwa) kusvika muna 1997, tapota tumira kuTable Display Federal Estate Tax Exemption uye Rate: 1916 - 1997 .
Kuona federal estate tax kuregererwa uye nepamusoro pemitero yemitengo kubva muna 1997 kusvika 2015, ndapota fai kuDhiyabhorosi Show Federal Estate Tax Exemption uye Rate: 1997 - 2015 .