Ndezvipi Zvipo Zvoupenyu Hwose Ungapipa Usingaiti Chipo Chipo?
Chii Chinonzi Kuregererwa Kwezvipo Zvoupenyu?
Kuregererwa ndiyo chiyero icho munhu anogona kupa zvipo kunze kwemazuva ehupenyu hwake pasina kuisa mutero wepa federal.
Kuregererwa kwoupenyu kubva pamitero yezvipo kwaingova $ 1 mamiriyoni muna 2010, nehurukuro yepamusoro yepamusoro ye 35 muzana. Yakawedzerwa kusvika ku $ 5 Mamiriyoni, uye mutero wepamusoro wekutere wakaramba uri 35 muzana muna 2011, uye wakakwirazve ku $ 5.12 mamiriyoni muna 2012 uye chiyero chakasara chakafanana.
Pasi pemitemo yeAmerican Taxpayer Relief Act , kusunungurwa kwoupenyu kwakawedzera kusvika $ 5.25 mamiriyoni muna 2013. Mutero wekutere wanda kusvika ku40 muzana. Kunyange zvazvo ATRA yaichengetedza mutero wechipo panzvimbo, yakanyorera hupenyu hwekuregererwa kwehupfumi. Izvi zvinoreva kuti zvicharamba zvichiwedzera gore negore. Kuregererwa kuri $ 5.45 mamiriyoni kubva muna 2016, uye mutero wepamusoro wepamusoro unotarirwa ne40 muzana.
Maitiro Ekuti Upenyu Hwekuregererwa Kwoupenyu Hwakachinja Kwemakore
Nguva Youpenyu Hwekudzikinurwa Kubva kuGeral Gift Gift Mitengo: 1997 - 2016
Zvipo Zvinoitwa Kuti Uwanikwe Vakaroorana
Zvipo zvakaitwa kumudzimai wako hazvisunungurwi zvachose kubva pamitero yezvipo nekuda kwekuregererwa kwemhuri kusingagumi kana ari mugari weUnited States.
Zvipo kune vakaroorana vasina chekuita zvinoregererwa kusvika kune $ 148,000 gore roga roga kubva muna 2016. Chengetai muhutano pamusoro pemari iyi pagore inoteerera mutero.
The Unified Tax Credit
Nzvimbo yemitero uye mitero yemitengo inobatanidzwa mumutero wemitero, saka mari yemitero inobhadhara kuregererwa kwehupenyu hwavo nekutengesa mitero pasi pemvumo inozivikanwa seUnited Tax Credit.
Hurumende haifariri kuti iwe upe zvakawanda zvakadai pasina, kana iwe uri mupenyu kana mushure mekufa kwako. Imwe Unified Tax Credit inodzivisa vateresi kuti vape kupa zvinhu zvavo zvose munguva yeupenyu hwavo kuti varege kutengesa mitero mushure mekufa.
Nguva imwe neimwe paunopinda muhupenyu huripo hupo hwekuregererwa kwemutero, inoderedza kuregererwa kwemutero wemuzinda kunowanikwa kune yako pfuma pasi peUnited Credit. Pa $ 5.45 mamiriyoni kubva muna 2016, chete $ 2.45 mamiriyoni ega achagara kuti agare pamba yako kubva pamitero kana iwe ukapa $ 3 mamiriyoni sezvipo munguva yehupenyu hwako,
Iko Yechipo Chipo Chekuteerera
Iko Internal Revenue Code inopa hupfumi hwegore negore pamwe nemitengo yezvipo iwe unogona kupa kumunhu mumwe nomumwe pagore usingabhadhari mutero wechipo. Izvi " zvipo zvekuregererwa kwegore negore " hazvisi pasi peferaleral chipo chemutero zvachose. Havana kushandisa chero hupi hwehupenyu hwako hwekuregererwa kunze kwekuti iwe uende pamusoro pavo. Zvadaro chikamu chekuregererwa kwako kwegore negore kwaizobvisa kubva kune yako Unified Credit kunze kwekusarudza kwako kubhadhara mutero wechipo mugore.
Kuregererwa kwegore negore kunyoreswawo nokuda kwekuwedzera kwezvinhu. Inowedzera nguva nenguva kuti irambe ichifambidzana nehupfumi, asi inogona kungowedzera mu $ 1 000 increments. Iwe unogona kupa zvipo kusvika ku $ 14,000 pamunhu mumwechete muna 2016 usingabatanidzi chero hupi hwomutero wepa federal.
Vakaroorana vanogona kuyananisa zvavanowana uye chipo kune $ 28,000 pamunhu mumwechete gore rimwe nerimwe ra2016, asi izvi "kupatsanidza zvipo" zvinofanira kuendeswa kune IRS paFomu 709, United States Chipo (uye Generation-Skipping Transfer) Mutero Wadzokera .
Izvo zvipo zvepabhorosi zvepabheti zvisingabhadharwi zvakange zvakatanga kuenzaniswa nekutengesa kwenyika kutanga muna 1997. Ona Chati Kuratidza Kubviswa Kwegore Kubva Mumiko Mitero: 1997 - 2016.
Uyewo inozivikanwa se: Chipo Chekupa Mutero , Chipo Chekupa Mutero, Lifetime Gifting Kusarudzwa, Lifetime Gifting Exemption, Lifetime Gift Tax Kusarudzwa, Lifetime Gift Tax Exemption