He aha ka hōʻai'ē hōʻeha manawaʻole?

Hiki iāʻoe ke hoʻemi i ka waiwai o kāu waiwaiʻauhau

I ka hopena o kēlā me kēia makahiki, loaʻa iaʻu nā noi mai nā poʻe kūʻai mai i ka hoʻopiʻi'āina "hoʻoponopono'āina" i kā lākou mau mea aloha. ʻO kēia ka mea e komo i nā makana o ke kālā, nā'āpana, nā pale, nā'āpana o ka waiwai, a me ka hōʻai'ē kalahala ma kahi hōʻai'ēʻohana ma kahi kālāʻaʻole iʻoi aku ma mua o kaʻauhau o ka hōʻai'ē makahiki. Akā, he aha keʻano o ka makana hoʻopiʻi makahiki?

Ka weheweheʻana o ka hoʻopiʻi makahiki keu

ʻO ka makana hoʻolimalima kālā wale nō he makana ia e kūpono ai no ka hoʻokuʻuʻia makahiki mai nā makana hoʻokupu'āina.

Hoʻonohoʻia kēia maʻamau i kēlā makahiki kēia makahiki e ka IRS ma o ka'ōnaehana puka kālā a hoʻopuka pinepine ia i ka hoʻomakaʻana o Nowemapa no ka makahiki e hiki mai ana. No ka makahiki 2012, kahi $ 13,000 i hoʻokuʻuʻia mai nā makana makana, no ka makahiki 2013, ua hoʻonuiʻia ka hoʻonuiʻiaʻana i $ 14,000, aʻo ka hoʻokuʻuʻana i kahi $ 14,000 no ka makahiki 2014.

Pehea e hoʻolālāʻia ai nā hana hana āpau

Pehea e hoʻolālāʻia ai ka hanaʻoluʻolu o ka makahiki? Hāʻawiʻia kēlā me kēia kanaka i kā lākou kālā pono'ī hoʻokahiʻole no nā makana a hiki iā lākou ke hāʻawi i kēia kālā i ka helu palenaʻole o nā kānaka (ʻo nāʻohana a me nāʻohana o kaʻohana) i ka wā o ka makahiki. Hiki i nā kāne mare ke hui pū i nā kālā no ka hoʻoneʻe kālā, akā,ʻo nā makana i hoʻokaʻawaleʻia ma waena o ke kāne a me ka wahine, pono e hōʻikeʻia i ka IRS ma ke Form 709, Hōʻai Moku Laikini (a me Generation-Skipping Transfer) .

Eia kekahi,ʻo nā makana i hāʻawiʻia i ka wahineʻo ia kaʻAmelikaʻoiaiʻaʻole ia e ukuʻia i nāʻauhau makana wale no ka laweʻana o ka wahine i ka palenaʻole , akāʻo nā makana i hāʻawiʻia i ka wahineʻoiaiʻaʻoleʻo ia heʻAmelika e loaʻa i kā lākou kālā pono'ī he $ 134,000 no ka makahiki 2010, $ 136,000 no 2011, $ 139,000 no ka makahiki 2012, $ 143,000 no ka makahiki 2013 a he $ 145,000 no ka makahiki 2014.

Ka HōʻaloʻAna Hōʻoia Kaawina Kūʻai

Pono e kōkua i ka ho'ākākaʻana i ka hanaʻana o nā makahiki āpau e hoʻoneʻe ai:

E'ōlelo mākou i ka wā o ka makahiki 2014,ʻoʻoe a me kāu wahine, nā poʻeʻelua o kaʻAmelika, e hana i nā makana ma lalo nei:

1. Hāʻawiʻoe i $ 5,000 i kāu keiki, Bob, i Malaki a me kekahi $ 5,000 ma Dekemaba.
2. Hāʻawi aku kāu wahine i $ 10,000 i kāna kaikamahineʻo Betty, i Malaki a me kekahi $ 10,000 ma Dekemapa.

1. Hāʻawiʻoe i $ 2,000 i kāu kaikamahine,ʻo Susie, ma Iune.
2. Hāʻawiʻoe i kāu wahine i ke komo lima he $ 50,000 i Kekemapa.
3. Hāʻawi aku kou hoa hāʻawi iāʻoe i ka waina o ka waina maʻamau he $ 50,000 i ka lāʻo Kekemapa.

No laila kahi e noho aiʻoe a me kāu wahine i kāu mau makana āpau makahiki no ka makahiki 2014?

Ua hāʻawiʻoe i nā makana he $ 62,000 i ka makahiki 2014, akāʻoliʻoliʻoe no lākou a pau e like me kēlā me kēia makana āpau makahiki a me ka unuhiʻana o ka mareʻana:ʻO ka $ 10,000 no Bob ka pono no ka hoʻoneʻe makahiki, he $ 2,000 no Susie e kūpono no ka ka hoʻolimalima kālā, a me ka $ 50,000 he $ 50,000 no kāu wahine e koho ai no ka unuhiʻana o ka wahine ma ka palenaʻole.

Ma kekahiʻaoʻao, ua hāʻawi kāu wahine i nā makana a pau he $ 70,000 i ka makahiki 2014 i hiki aiʻoleʻole i hiki ke hōʻailonaʻia e like me nā makana āpau āpau.ʻO ka hōʻeaʻana o $ 20,000 iā Betty uaʻoi aku i ka $ 14,000 palena palena āpau,ʻoiai he $ 50,000 i loaʻa iāʻoe no ka palena palena ka laweʻana i ka wahine.

No laila pehea e pili ana i $ 20,000 i Betty? E hāʻawiʻia he $ 6,000 o ka $ 20,000 i hāʻawiʻia iā ia he makanaʻauhau aʻaʻoleʻole paha? E hoʻolālāʻia kēia ma nā kumuʻelua - (1) pehea iʻikeʻia ai ke kālā i loaʻa ai ke kālā, a (2) ināʻoe eʻae paha e hoʻokaʻawale i nā makana me kāu wahine.

Inā hāʻawiʻia nā makana iā Betty mai kahi pūʻulu pili kālā i kapaʻia ma nā inoa oʻoe a me kāu wahine, a laila, no ka hiki iāʻoe ke hāʻawi iā Betty $ 14,000,ʻaʻole eʻauhau nā makana.

Inā ma kekahiʻaoʻao, hāʻawi mai nā makana iā Betty mai kahi pūnaewele i ka inoa o kāu wahine wale nō, a laila e koho a me kāu wahine inā makemakeʻoe e puʻunaue i ka makana iā Betty aʻaʻoleʻole. Ināʻaeʻoe e kaʻahele i ka makana a Betty, a laila, e hōʻoia ka hōʻaia $ 20,000 i makana no ka hoʻokipa kālā, akā, e pono a me kāu kāne e hōʻike i ka hoʻokaʻawale i ka IRS ma ka hoʻohanaʻana i ka Puka 709 e like me ka mea i'ōleloʻia ma luna. Ināʻaʻoheʻoe eʻae e puʻunaue i ka makana a Betty me kāu wahine, a laila e pono ana i kāu kāne e hōʻike i kahi'āpanaʻauhauʻauhau $ 6,000 i ka IRS ma ka hoʻohanaʻana i ka Puka 709.

Pehea e hoʻoholo ai inā ua hanaʻoe i nā makanaʻauhau

ʻO ka laina lalo - ināʻaʻoleʻoe i maopopo inā i hanaʻoe i kekahi mau makana kālepa aʻaʻole paha i ka manawa o ka makahiki, a laila e kamaʻilio me kāu loea a me kaʻauhau hoʻolālā paha a me ka waiwai paha.