2015 Auhau Auhau no na Kuleana
ʻO waiʻo ia mau moku a me nā pono e pono ai ke kiʻi palapala 1041 i 2015?
Pono pono nā'āina e waiho nei i ka IRS Form 1041 i 2015:
- ʻO ka kālā nui o ka waiwai no ka makahikiʻauhau he $ 600 aʻoi aʻe paha, aiʻole
- ʻO ka mea waiwai o ka waiwai he haole kūʻokoʻa.
Pono nā kākoʻo i lalo e waiho i ka Pepa IRS 1041 i 2015:
- Loaʻa i ka hilinaʻi kekahi kālā kālāʻauhau ,
- Loaʻa ka nui o ke kālā o ka hilinaʻi kālā ma $ 600 aʻoi aku paha me ka nānāʻole i ka loaʻa kālā kālā, aiʻole
- ʻO ka mea kōkua i ka hilinaʻiʻia he haole kūʻokoʻa ia.
2015 Ka Waihona Hoʻoilina a me ka Trust Trust Income Tax
Ua hoʻolaha ka 'oihana lawelawe i loko o ka' auhau no ka hōʻai'ē kālā a me nā kākoʻo no ka makahiki 2015 ma ka Hoʻopiʻi Pepekema. 2014-61 . Ma lalo iho nei nāʻauhauʻauhau kālā e pili ana i nā'āina a me nā hilinaʻi, me ka pūnaewele hou 39.6-hapa nui i hōʻikeʻia e ke Keʻena Kākoʻo AuhauʻAmelika.
Inā loaʻa ka kālāʻauhau:ʻO kaʻauhauʻauhau:
$ 0 a $ 2,500 15% o ka loaʻa kālā
$ 2,501 i $ 5,900 $ 375 me 25 pakeneka o ka huina ma $ 2,500
$ 5,901 i $ 9,050 $ 1,225 me 28 pakeneka o ka huina ma mua o $ 5,900
$ 9,051 a $ 12,300 $ 2,107 me 33 pakeneka o ka huina ma luna o $ 9,050
$ 12,301 aʻoi aku paha $ 3,179.50 a me 39.6 pakeneka o ka huina ma $ 12,300
E hoʻohālikelike me nā uku o nā makahiki i hala
ʻO kaʻokoʻa ma waena o nāʻauhauʻauhau āpau a me ka makahiki 2015, he palena wale nō, he mau haneli haneli wale nō ma waena o nā palena palena.
Hoʻohanaʻia nāʻauhauʻauhau hoʻokahi. ʻO ka 39.6-pakeneka palekana i hoʻolakoʻia ma lalo o nā hua'ōlelo o ke KeʻenaʻAi MokuʻAi MokuʻAi MokuʻAmelika i hoʻokumuʻia i ka makahiki 2014.
Inā loaʻa ka kālāʻauhau:ʻO kaʻauhauʻauhau:
$ 0 a $ 2,500 15% o ka loaʻa kālā
$ 2,501 i $ 5,800 $ 375 me 25 pakeneka o ka huina ma $ 2,500
$ 5,801 i $ 8,900 $ 1,200 a me 28 pakeneka o ka huina ma $ 5,800
$ 8,901 a $ 12,150 $ 2,068 me 33 pakeneka o ka huina ma luna o $ 8,900
$ 12,151 aʻoi aku paha $ 3,140.50 a me 39.6 pakeneka o ka huina ma luna o $ 12,500
E hoʻohālikelike i kēia i ka makahiki 2013,ʻo ia hoʻi ka pūnaewele 39.6-pakeneka.
Inā loaʻa ka kālāʻauhau:ʻO kaʻauhauʻauhau:
$ 0 a $ 2,450 15 pakeneka o ka loaʻa kālā
$ 2,451 i $ 5,700 $ 367.50 me 25 pakeneka o ka huina ma $ 2,450
$ 5,701 i $ 8,750 $ 1,180 me 28 pakeneka o ka huina ma luna o $ 5,700
$ 8,751 a $ 11,950 $ 2,034 a me 33 pakeneka o ka huina ma $ 8,750
$ 11,951 aʻoi aku paha $ 3,090 me 39.6 pakeneka o ka huina ma $ 11,950
ʻAʻoleʻauhau kālā ka waiwai kālā
ʻAʻole e kānaluaʻia kēia mauʻauhauʻauhau a me nā palekana me nā pae auhauʻauhau a me nā hoʻokuʻu.
Hoʻohana wale lākou i nā kālā i loaʻa e nā mea hilinaʻi a me nā waiwai'ē aʻe ma mua o ka hoʻolālāʻana, e like me nā haʻawina a me nā ukupanee a iʻole nā māhele i hanaʻia e nā hana kālā.
E pili ana kaʻauhau kālā i ka waiwai piha o ka waiwai a koi i ka waihoʻana i ka Pepa IRS 706, ke kumukānāwaiʻauhauʻo US (a me Generation-Skipping Transfer) . Ma ka makahiki 2015,ʻo nā'āina i hoʻoiliʻia ma mua o $ 5.43 miliona ka mea i pili i kēiaʻauhau, mai $ 5.25 miliona i ka makahiki 2013 a me $ 5.34 miliona i ka makahiki 2014. Ke hoʻopuka nei ka IRS i nā kulekele no ka Form 706 , hoʻoponopono a hoʻopaʻa houʻia iʻAukake 2017.
NĀ PALAPALA:ʻO nāʻaukā kālā a me nā uku i kēia manawaʻo ka makahikiʻauhau o 2015. Eʻoluʻolu e kamaʻilio me kahi mea kākau kālā aiʻole loio no kaʻike e pili ana i nā makahiki i hala iho nei. ʻAʻole i manaʻoʻia kaʻike i loko o kēiaʻatikala e like me ka'ōleloʻauhau, aʻaʻole ia he pani no ka'ōleloʻauhau.