Hāʻawiʻoe i kahi makana kālepa inā hāʻawiʻoe i nā makana nui i kekahi poʻe
- ʻO kona mea loaʻa
- ʻO kona kumukūʻai maikaʻi loa
- ʻO ka makana he makana a he waiwai e hiki mai paha
Ka mea hāʻawi i ka mea hāʻawi
ʻO nā makana a pau i hāʻawiʻia i ka hoa,ʻaʻole i loaʻa i ka makana kālepa waiwai nui, akāʻo ka mea e loaʻa neiʻo ia kekahi kanakaʻAmelika. ʻO ka unuhiʻana o ka wahine ma ka palena palenaʻole i hiki i ka hoa mare ke hāʻawi i ka waiwai i kekahi me ka ukuʻole ma mua a ma hope paha o ka makeʻana.
Hiki iāʻoe ke hāʻawi i $ 148,000 ma ka makahiki i kāu wahine ma 2016 ināʻaʻole lākou heʻAmelika. Hoʻonuiʻia kēia hoʻokuʻu i kēlā me kēia makahiki.
He aha ka waiwai kūpono o ke kālā?
Mālamaʻia ke kumukūʻai makamae kūpono no nāʻauhauʻauhau e like me ka mea e ukuʻia ai hoʻokahi kanaka no kahi waiwai ināʻaʻoleʻo ia a me ka mea kūʻai aku e kaumaha - ma nā'ōlelo'ē aʻe,ʻaʻole ia he kūʻai ahi. ʻO kaʻilikai kūponoʻo kaʻilima maikaʻi o ka makana a iʻole kekahi waiwai i like me nā mea'ē aʻe i kūʻaiʻia ma ka helu like i ka manawa.
Inā hāʻawiʻoe i kālā,ʻaʻohe pane e pili ana i kāna waiwai. Akā, inā e kūʻai akuʻoe i kekahi wahi $ 300,000 home no $ 150,000, ua manaʻoʻiaʻoe ua hāʻawi aku i kahi haawina o $ 150,000 no ka meaʻaʻole i loaʻa iāʻoe kekahi mea e kūʻai ai no kēia māhele o ka waiwai o ka waiwai.
Nā manaʻo makana o nā manaʻo kumupene
ʻO kahi makana o ka hoihoi maikaʻi he mea ia e kūleʻa wale ai ka mea e loaʻa ai no kona pono pono'ī a me ka pōmaikaʻi-ʻaʻohe aho i kauʻia.
Ināʻaʻohe piha maikaʻi a ka mea hāʻawi mai i ka makana a hiki i kekahi manawa e hiki mai ana i ka wā e hiki mai ana,ʻo ia kahi makana waiwai i ka wā e hiki mai ana.
ʻO kahi hiʻohiʻona maʻamau o ka makana waiwai i ka wā e hiki mai ana he ola ola noʻoe ma ka waiwai. ʻO kāu mea e loaʻa ai - inā pahaʻo kou hoa kāne aʻo kāu keiki paha -ʻaʻole i lilo i ka mea a pau a paʻa i ka hale a hiki i kou makeʻana.
Loaʻaʻole nā makana i ka wā e hiki mai ana i ka hoʻokaeʻana i ka palenaʻole o ka wahine a me nā kumu kīnāʻole a me nā ponoʻole. Inā ua hāʻawiʻoe i kahi makana waiwai no ka wā e hiki mai ana i kekahi, hāʻawiʻia ka makana a pau i kaʻauhau a pono e hōʻikeʻia i ka IRS ma Form 709, United States Gift (a Generation-Skipping Transfer) .
Nā Exemptions, Nā Hopena, a me nā Kuhi
Ua hoʻokuʻu ke kānāwai Pekelala i ka $ 14,000 mua āu i hāʻawi ai i kēlā me kēia kanaka ma ka makahiki 2016. E hoʻonui pinepineʻia kēia hoʻolālā makahiki mai ka auhau kālā i $ 1,000 mau mea e holo ai me ka hoʻonui.
Hiki iāʻoe ke hoʻohana i kēia hoʻokuʻu i nā makana i hāʻawiʻia i kekahi mea'ē aʻe ma mua o kāu wahine. Inā hāʻawiʻoe i hoʻokahi manawa manawa o $ 114,000 i kāu keiki no ke kūʻaiʻana i kahi home, $ 14,000 o ka haawina me ka ukuʻole a hoʻomaʻemaʻeʻia i kaʻauhau makana kālepa. ʻO ke koena $ 100,000 he makanaʻauhau. Inā hāʻawiʻoe i kāu keiki $ 10,000 i Ianuali a me $ 100,000 hou aku i ka mahinaʻo Iune o kēlā makahiki,ʻo ka $ 14,000 mua he meaʻae a nele i kaʻauhau makana kālepa a $ 96,000 he makanaʻauhau.
ʻO nāʻano makana i loaʻaʻole mai kaʻauhau . Hiki iāʻoe ke hāʻawi i nā makana palenaʻole i nā kōkua aloha. Hiki iāʻoe ke uku i kekahi mau hana lapaʻau a kekahi no kona inoa me ka palenaʻole, a me nā makana hoʻonaʻauao ma keʻano o ka haʻawina a me nā uku kūpono.
Ponoʻoe e uku i ka mea lapaʻau a iʻole ke kula hoʻonaʻauao pololei, akā.
ʻO ke kānāwaiʻauhauʻauhau hoʻi e hāʻawi aku i ka nohona o ka manawa a pau mai kaʻauhau makana, akā ua pili like ia me kaʻauhau waiwai. ʻO ka hoʻokuʻuʻana o kēia ola i kapaʻiaʻo ke kālā hōʻai'ē kālāʻole, he $ 5.45 miliona ma ka 2016. Ua heluʻia no ka hoʻonuiʻana, pēlā nō hoʻi ka hoʻonuiʻana i ka manawa. Ināʻoi aku ka nui o ka $ 14,000 i nā makahiki āpau i kekahi mea loaʻa i ka makahikiʻauhau i hāʻawiʻia, hiki iāʻoe ke uku i kaʻauhau hōʻailona ma ka pālekana aiʻole e hoʻohana i kēia hōʻai'ē ola. I kēlā manawa kēia manawa e hoʻopiliʻoe i ka hōʻai'ē no ka wā ola, akā, e hoʻokaʻawaleʻia ka nui o ka makana, me ka waihoʻoleʻia o ka hoʻoneʻeʻana i ka mālamaʻana i kāu waiwai mai kaʻauhau i ka manawa o kou makeʻana.
NĀ MEA: Hoʻololi hou nā kānāwaiʻauhau, a ponoʻoe e kūkākūkā me kekahi poʻe kaulikeʻauhau no ka'ōlelo aʻo lōʻihi. ʻAʻole i manaʻoʻia kaʻike i loko o kēiaʻatikala e like me ka'ōleloʻauhau aʻaʻohe mea pani no ka'ōlelo aʻo.