Ka hoʻomaopopoʻana i kahi e pili ai i kaʻauhauʻauhau DC ma kahi waiwai
NĀ MEA: Ua loli pinepine nā kānāwai Moku'āina a me nā loina aʻaʻole hiki ke hōʻike i kēia mauʻike i nā loli hou. No ka 'auhau a me ka loiloi kūikawā, eʻoluʻolu e kamaʻilio me kahi loio a loea paha, no ka mea,ʻaʻole i kaʻauhau a iʻole nā'ōlelo aʻo i ka mea iʻikeʻia ma kēiaʻatikala.
Inā nohoʻoe ma ka District o Columbia, lailaʻoe e noho nei i loko o kahi o nā lima kānāwai e kāʻili mau ana i kaʻauhau make o ka'āina. ʻO nā'āina o ka poʻe DC, a me nā'āina'āina o nā mea nohoʻole i kuleana waiwai waiwai a / a waiwai paha paha e noho ana ma DC, ma lalo o ke kaʻina hana make ma lalo o nā kulekele.
01ʻO wai kahi waiwai i pili i kaʻauhauʻauhau DC?
No nā poʻe kūʻole o DC, hiki ke mālama i kahi waiwai i kaʻauhau kūʻai o ka DC inā loaʻa nā waiwai waiwai a me nā waiwai waiwai paha i loaʻa kahi noho ma loko o ka District o Columbia aʻoi aku ka waiwai waiwai i $ 1,000,000.
02 He aha nā pepa auhauʻauhauʻo DC i pono e waihoʻia?
Inā haʻaleleʻole ka waiwai i kekahi kāne ola a hāʻawiʻia paha i ke aloha aʻo ka waiwai i pili i kaʻauhau o DC, pono i ka luna waiwai ke waiho i kahi Return Relevant Waiwai i kapaʻiaʻo DD 76 .
Inā hoʻoili ka waiwai i kekahi hoa ola a hāʻawiʻia paha i ka makana a me ka waiwai e pili ana i kaʻauhau o DC, pono i ka luna waiwai ke waiho i kahi Return Relekēwai Waiwai i kapaʻiaʻo D-76EZ .
Pono e hoʻokomoʻia nā pepa i lalo i DC Puka D-76 aiʻole DC Puka D-76EZ, inā pono:
- He kope o ka Form FR-77 (Ke hoʻopauʻia o ka manawa i ka hoʻihoʻi 'ana i ka' auhau konohiki DC)
- ʻO kahi kope o nā Letters Administration
- He kope o ka Mana o ka Loio
- ʻO kahi kope o ka makemake hope loa a me ka berita
- ʻO kahi kope piha o ka IRS Form 706 , United States Estate (a me Generation-Skipping Transfer) Hōʻai'ē Pute , me nā palapala āpau a pau, inā pono ka waiwai e waiho i ka IRS Puka 706; OR, he kope kope o nāʻaoʻao 1-3 o ka Pepa IRS 706, ināʻaʻole i koiʻia ka waiwai i ka Forms IRS 706
- He kope o nā hōʻoiaʻiʻo i hōʻoiaʻiʻoʻia no ka waiwai o ka mea i loaʻa
- ʻO kahi kope o ka palapala hōʻailona
E hoʻomanaʻo e like me ka mea i hōʻikeʻia aʻe nei, hiki ke hoʻopiʻiʻia kahi Kulekele Auhau Waiwai inā nō hoʻi e hoʻihoʻiʻia mai kaʻauhauʻauhauʻauhau, IRS Form 706. Eia kekahi, ināʻaʻole e koiʻia ka waiwai e waiho i ka IRS Form 706, inā e koiʻia kahi Kānāwai Ui Moku'āina e hoʻounaʻia, pono nā pepa 1 - 3 o ka palapala IRS 706 e hoʻomākaukau a waihoʻia me ka Return Released Waiwai Waiwai. .
03 E hoʻoili ana i kahi wahine i koe eʻauhauʻia?
ʻO ka hāʻawi ponoʻana i kahi hoa ola e ukuʻoleʻia. No ka poʻe kāne i hoʻohana i ka AB Trust e hoʻolālā i ka pā kālāʻauhau a ke aupuni, hiki ke ukuʻia kaʻauhau make ma luna o ka B Trust ma hope o ka makeʻana o ka mua o ka wahine ma kahi o ka $ 4,250,000 ma waena o ka hoʻokuʻuʻana o DC i $ 1,000,000 a me ka hoʻokuʻu $ 5,250,000. ʻOiaiʻo kekahi mau moku'āina e hāʻawi i ka waiwai o ka wahine i mareʻia e koho i ka mālamaʻana i ka mea ola a ka mea ola i ka mea i loaʻa iā ia wale nō ka "waiwai pili waiwai" ("QTIP" no ka pōkole) no ka heluʻana i kaʻauhau o ka'āina, kānāwai kānāwai DC ʻAʻole hiki keʻae i kēia, akā ua hiki i kekahi o nā loea ke hana i kēia. No laila, pono i nā poʻe noho ma DC ke kūkākūkā me kekahi loio o ka hoʻopiʻiʻana i ka Waiwai e hoʻoholo inā pono lākou e hoʻokomo i ka hoʻolālā ABC Trust i kā lākou papahana waiwai.
04 Ināhea kaʻauhauʻauhauʻauhau a me ka ukuʻauhau?
Pono e hoʻopiʻiʻia kaʻauhauʻauhauʻauhau o ka Waiwai, a me ka ukuʻana o kaʻauhau waiwai, i loko o 10 mau mahina ma hope o ka makeʻana.
ʻEono malama ka lōʻihi o ka manawa e waiho i ka hōʻaihoʻiʻauhauʻauhau DC a me nāʻano likeʻole a e uku i nāʻauhauʻauhau e hiki ke noiʻia; akā naʻe,ʻaʻole e hoʻonuiʻia ka manawa e uku ai i kaʻauhau, a laila e loaʻa ka uku i ka wā hoʻolālā. Hoʻolimalimaʻia ka hoʻolimalima i ka 10% o ka makahiki, hoʻopiliʻia i kēlā me kēia lā a me ka nānāʻole i ka hoʻonuiʻana.
Pono e noiʻia nā noi āpau a pau e hoʻohana i DC Form FR-77; ʻAʻole hoʻokomoʻia ka IRS puka 4768 .
05 Ma hea kahi i waihoʻia ai kaʻauhauʻauhauʻauhau a me kaʻauhauʻauhau?
Ka hoʻihoʻi mai o Mail i nā uku i:
Keena o kaʻauhau a me ka uku
Māhele Audit
Keena Waiwai
PO Box 556
Washington, DC, 20044-0556
Pono e ukuʻia nā kope i ka "DC Treasurer."
06 Pehea e auhauʻia ai kaʻauhauʻauhau o ka'āina?
ʻO kaʻauhauʻauhauʻauhau o kaʻauhauʻo DC kahi kālā nui e piʻi ana i 16% no nā'āina i waiwaiʻia he $ 10,040,000 aʻoi aʻe paha. E hoʻohana i ka Pepa Haʻawina Kālā Kālā no ka heluʻana i kaʻauhau i kūpono.
07 Ma hea kahi e loaʻa ai iaʻu kekahi 'ikepili hou e pili ana i kaʻauhau kālā o DC?
No kaʻike hou aku e pili ana i kaʻauhau kālā o DC, e nānā i ka Office DC o ka Waihona Laikini a me nā'Ai'ē, Kuhi Kūpono, a me nā'Ai'ē Kuleana. Hiki iāʻoe ke kapa iā Vincent Mbanefo, lunaʻauhauʻauhau, ma (202) 442-6583.
08 E loaʻa i ka DC kaʻauhau'āina?
Loaʻa i ka'Āpanaʻo Columbia ke loaʻa i kaʻauhau hoʻoilina'āina, kahi auhau i kū'ē i ka haʻawina i loaʻa i kēlā me kēia mea e loaʻa ana i kahi waiwai i kū'ē i kaʻauhau waiwai, i hoʻolālāʻia ma luna o ka waiwai a pau? ʻO ka pane i kēia nīnauʻo ka No , ua hoʻopauʻia kaʻauhau hoʻoilina'āina o Columbia ma muli o ka make i ka lā 1 oʻApelila, 1987.