ʻAʻole i ukuʻia kaʻauhau hōʻai'ē i kēlā me kēia kālā i loko o kaʻeke
ʻO ka mea pōmaikaʻi,ʻaʻole pono kaʻauhauʻauhau. Loaʻa i loko o ia mau '' kumu 'elua' '' ai 'ole' o nā '' ai 'ole e hiki i nāʻauhau ke hoʻohana i kēlā me kēia makahiki aiʻole e hoʻolaha i kā lākou mau makana i ko lākou ola.
ʻO kaʻauhauʻauhau kālā makahiki
ʻO kaʻauhau hōʻai'ē kālā makahiki i hoʻoneleʻia,ʻo ia ka nui e hiki iāʻoe ke hāʻawi aku i kēlā me kēia kanaka i kēlā makahiki kēia makahiki me ka ukuʻoleʻia, a ke uhi nei i ka helu palenaʻole o nā kānaka.
ʻO nā makana i hāʻawiʻia i hoʻokahi manawa i ka makahiki a iʻole i kahi o nā makana i hāʻawiʻia i ka mea hoʻokahi i ka manawa o hoʻokahi makahiki kahiki,ʻaʻole lākou e pili i kaʻauhau hōʻai'ē ināʻaʻole lākou iʻoi aku ma mua o kaʻauhau waiwai kālepa makahiki: $ 15,000 i 2018, mai $ 14,000 i ka makahiki 2017.
Eia ka hana. Hiki iāʻoe ke hāʻawi i kāu kaikamahine i $ 5,000 i Ianuali 2018, 5,000'ē aʻe i Iune, aʻo kahi $ 15,000'ē aʻe i ka malamaʻo Dekemapa aʻaʻole loaʻa kaʻauhau hōʻai'ē. Ua hōʻeaʻoe i ka palena he $ 15,000 akāʻaʻoleʻoe iʻoi aku ma mua.
Hiki iāʻoe ke hāʻawi hou iā ia i $ 5,000 i Ianuali 2019 me ka hāʻawiʻoleʻana i kaʻauhau hōʻai'ē-no ka mea, e pili ana kēia i ka hōʻailona makahiki 2019. E auhau waleʻia kēia makana ināʻoe iʻoi aku i ka 2019 o ka hoʻokuʻuʻia.
Hiki iāʻoe ke hāʻawi i kāu keiki i ke kaʻa he $ 15,000 i ka 2018. E hiki iāʻoe ke hāʻawi i kēlā me kēia mau moʻopuna i nā kumukūʻai he $ 15,000 o kēlā me kēia, aʻo kāu hoaaloha maikaʻi he $ 15,000. Eia hou,ʻaʻole e hāʻawiʻia kēlā me kēia "makana" i makana no nāʻauhauʻauhauʻauhau no ka meaʻaʻoleʻoe i hāʻawi aku i kahi $ 15,000 i kēlā me kēia.
ʻO ka'aekeʻauhau makana manawa ola
ʻO ka hoʻokuʻu kālā kālepa o ka nohoʻana i kēlā me kēia manawa,ʻo ia ka nui o nā kālā e hiki iāʻoe ke hāʻawi aku ma luna o ka holo o kou ola. E ukuʻia kēia mau makana mai kaʻauhauʻana.
Akā, ka nui o ka nui o ka nui e hōʻemi i ka nui o ka hoʻokuʻuʻana āu i waiho ai no ka paleʻana i kāu waiwai mai kaʻauhauʻauhau o ka moku'āinaʻoʻAmelika i ka manawa o kou makeʻana.
Inā hāʻawiʻoe i ka makana i kekahi manawa o kāu hoʻolimalima kālāʻauhau makana, e unuhiʻia kēia nui mai ka hoʻokuʻu kālā kālepa āu i ka makeʻana no ka mea e like me nā auhau ka hoʻokaʻawaleʻia.
Ma lalo o nā'ōlelo o ka LoiʻAi MokuʻAmelika o ka makahiki 2013 (ATRA),ʻo ka hōʻai'ēʻauhauʻauhauʻauhau / waiwai āpau e helu inoaʻia no ka hoʻonuiʻana i hoʻonuiʻia ma ka makahiki. He $ 5.45 miliona i ka 2016 a me $ 5.49 miliona ma ka 2017. A laila, ua hoʻoholo ka'Āpana Kānāwai a me nā Hana (TCJA) i $ 11.18 miliona e hoʻomaka ana i 2018.
ʻAe, heluhelu ponoʻoe. Uaʻoi aku ka nui o ka TCJA i ka hoʻokuʻu honua, akā no ka manawa wale nō. Ua pau ka TCJA ma ka hopena o ka makahiki 2025 keʻole ka Congress e hana i kāna mau mea.
No laila, inā hāʻawiʻoe i $ 10 miliona ma kou olaʻana a makeʻoe i ka 2018,ʻo ka hoʻokuʻu kālā kālepa o ka moku'āina e $ 1.18 miliona wale nō - ke koena o ka hoʻokuʻuʻana ma hope o kou lokomaikaʻi nui. Ināʻoi aku ka waiwai o kāu waiwai ma mua o $ 1.18 miliona, he pono kaʻauhau waiwai no ka waiwai o ia waiwai.
He aha ka mea e hana ai i kāu manawa e hāʻawi ai i kahi makana kālepa
He aha kāu hana ināʻoe e hōʻoia he $ 120,000 i nā makana i kāu kaikamahine i hoʻokahi makahiki? A laila, ua hāʻawi akuʻoe i kahi makanaʻauhau i kāu kaikamahine e like me $ 105,000 i ka 2018- $ 120,000 i lalo i ka $ 15,000 o ka hoʻoneʻe kālāʻana.
ʻO ka $ 105,000 e hōʻemi i ka hoʻolimalima o kou ola no ka makahiki 2018 mai $ 11.18 miliona a $ 11,179,895.
Pono e hōʻikeʻia nā makana iʻauhauʻia i ka IRS ma ke Form 709, ka hoʻihoʻiʻana o kaʻauhauʻauhauʻoʻAmelika Hui PūʻIa (a me Generation-Skipping Transfer) . Pono ka hoʻihoʻiʻana i ka lā hoʻokahi e like me kāu hoʻihoʻiʻana i kaʻauhau kālā makahiki pilikino,ʻApelila 15 o ka makahiki ma hope o ka makahiki i hanaʻia ai nā makana iʻauhauʻia. ʻO kēia keʻano o ka mālamaʻana o IRS i ka nui o kou hoʻokuʻu olaʻana āu i hoʻohana ai.
Nā Kūlana'Āpana Kūikawā Nui
ʻO kekahiʻano o nā makana i manaʻoʻoleʻia he makana. ʻO lākou he "freebies". Hoʻohanaʻia nā kānāwai kūikawā i nā makana i hāʻawiʻia e kaʻAmelika no ka wahineʻaʻoleʻo ia heʻAmelika, a ua pili ka unuhiʻana o ka wahine ma ka hāʻawiʻana i nā makana i hāʻawiʻia e kekahi kanakaʻAmelika i ka wahineʻo ia hoʻi he kanakaʻAmelika.
ʻO ka mea haʻahaʻa ma luna o nā makana iʻauhauʻia
E kūkākūkā me ka mea kākau kālā aiʻole kekahi loio hoʻolālā waiwai inā e hoʻomaka anaʻoe e hāʻawi i kahi makanaʻauhau nui.
ʻAʻoleʻoe e makemake e kāhāhā i nā hopena o kaʻauhau makana ma hope o kaʻoiaʻiʻo. Ma lalo o ka makahiki 2025, aia he $ 11.18 miliona ma kahi lumi pāʻani.