Caddeynta Carryover Basis iyo Canshuurta Guryaha
Xeerarka Aasaasiga ah ee Qaadashada
Sida ku cad qodobbada Horumarinta Dhaqaalaha iyo Sharciga Dib-u-heshiisiinta ee 2001 (ama "EGTRRA" ee gaaban), bixinta canshuurta miisaaniyadeed ee federaalka ah ayaa si tartiib ah loo kordhiyay, iyo heerka canshuurta guryaha ayaa si tartiib ah hoos u dhacay illaa iyo 2010-kii markii cashuurta hantida maguuraanka ah la qorsheeyay si buuxda u baaba'ay sanadkaas oo keliya. Goobta canshuurta hantida maguurtada ah, EGTRRA waxay soo saartay "sharciyada asaasiga ah ee la bedelay," kuwaas oo saameeya canshuurta dakhliga ee hantida hantida. Qawaaniinta asaasiga ah ee ku salaysan xeerarka, canshuurta dakhliga ee hantida dhaxalka ah waxaa laga yaabaa inay kor u kacdo $ 1.3 milyan, iyada oo aan ka hor imanayn tallaabooyin aan xadidneyn oo ku saleysan sharciyada canshuurta horay u degsan. Intaa ka sokow, haddii hantida uu dhaxlayo xaaska nool (oo si toos ah ama u sii maraya hantida dulsaar ah ee la ogaan karo (ama QTIP) kalsoonida, markaa hantida waxay heli kartaa $ 3 milyan oo dheeri ah oo dheeraad ah.
Marka la eego shuruudaha TRA 2010, canshuurta hantida waa qawaaniinta asaasiga ah ee loogu talagalay 2010 dakhliga. Si markaa dhaxalka ah ee 2010-ka ay u doorato qawaaniinta asaasiga ah ee ku salaysan xeerarka iyo ka baxsan xeerarka canshuurta hantida, kuwa dhaxalsiiyay waxay u baahan doonaan inay fayl-gareeyaan foomka cusub ee IRS oo lagu magacaabo Foomka 8939, Qoondaynta Kordhinta Aqoonsiga Hantida Lagu Sameeyey Dallaco .
Waa macluumaadka ku soo noqoshada oo kaliya, oo ka soo horjeeda canshuur celinta, oo ay dhici karto ama ka horeyso Jannaayo 17, 2012. Fadlan waqtiga waqtiga lagu soo gudbiyo Foomka 8939 lama siin doono, oo wax laga bedelay foomamka waxaa lagu soo gudbin karaa xaalado kooban. Macluumaadka ku saabsan kordhinta iyo wax ka bedelida waxaa laga heli karaa tilmaamaha iyo Ogeysiiska 2011-66.
Waa kuwee guryaha xayawaanka 2010-yada ay doortaan in ay adeegsadaan xeerarka ku salaysan bedelka sida loola dhaqmay xeerarka canshuurta guryaha? Guud ahaan, hantida dhaxalka 2010 ee ka badan $ 5,000,000 waxay u baahan doonaan inay tiriyaan nambarada si loo ogaado haddii loo adeegsanayo xeerarka asaasiga ah ee bedelaya xeerarka canshuurta guryaha oo macno leh tan iyo markii ay jiri doonto jebin taas oo ay ka dhigeyso mid macquul ah inuu dalbado mid ka mid ah halkii kale.
2010 Xeerarka Canshuurta Guriga
Sida ku xusan qodobada TRA 2010, canshuurta hantida maguurtada federaalka ah, sida, sida kor ku xusan, loo maleynayo in si buuxda loo tirtiray sannadka canshuurta sanadka 2010 sida ku cad shuruudaha EGTRRA, si mucjiso ah loo soo sara kiciyay iyo dib-u-celin dib loogu celiyay Janaayo 1, 2010, dhammaan 2010 hanti. Xeerka canshuuraha cusub ee canshuurtan cusub ayaa ah inay bixiso canshuurta ugu badan ee canshuurta guryaha - $ 5,000,000 - iyo heerka ugu yar ee canshuurta guryaha - 35%. Taas waxaa ka mid ah, dhaxalsiiyayaalkii 2010-kii ee doortay inay isticmaalaan xeerarka canshuuraha guryaha halkii ay ka heli lahaayeen sharciyada asaasiga ah ee la badalayo waxay helayaan tallaab buuxa oo ku saleysan hantida dhaxalka leh.
Sida kor ku xusan, sharciyada canshuurta guryaha waa qawaaniinta asaasiga ah ee sannadka 2010. Waxay micnaheedu tahay in haddii hantida guud ee aan ka badnayn $ 5,000,000, markaa dhaxalsiintu maahan inay wax qabato oo ay hesho tallaabo buuxa oo ku salaysan hantida dhaxalka leh. Laakiin haddii hantidu ay dhaaftay $ 5,000,000, dhimashadu waxay dhacday intii u dhaxaysay Disembar 1 iyo Disember 17, 2010, iyo dhaxalsiiyeyaashu waxay rabeen in ay dalbadaan xeerarka canshuuraha guryaha meeshii ay ku bedeli lahaayeen sharciyada aasaasiga ah ee bedelaya, kadibna dhaxalsi lahaa baahida loo qabo in la fayl-gareeyo hantida federaalka celinta canshuurta, IRS Form 706 , Guryaha Maraykanka (iyo Caymiska Bixinta) Canshuur celinta , markay tahay ama ka hor Sebtembar 19, 2011. Laakiin IRS waxay abuurtay jahawareer la'aan iyagoo sii deyn qaabka kama dambaysta ah ee 2010ka 706 ilaa horraantii Sebtembar.
Wixii dhaxalsiiyay 2010-kii oo ka badan $ 5,000,000 oo nasiib wanaag geeriyooday geeriyoodey intii u dhaxeysay Disembar 18 iyo Disember 31, 2010, haddii ay doonayaan in ay dalbadaan canshuurta hantida halkii ay ka ahaan lahaayeen xeerarka asaasiga ah ee la bedelay, markaa waxay u baahnaan lahaayeen inay fayl gareeyaan IRS Form 706 ama ka hor sagaal bilood ka dib dhimashadiisii dhimashada qofka dhintay, marka laga reebo, sida kor ku xusan, foomka lama sii dayn ilaa horraantii Sebtembar.
Sababtaas awgeed dhaxalka dhaxalka 2010 ee u baahan inay soo gudbiyaan Foomka 706 laakiin ma awoodi kari waayeen in la diyaariyo oo la xareeyo waqtigeeda waa inay fayl gareeyaan IRS Foomka 4768 , Arji Loogu Kordhiyo Waqtiga Si Loo Bixiyo Dib u Celinta iyo / ama Lacag Guryaha Maraykanka ah (iyo Generation- Is-Bedelashada Beddelka) Canshuuraha , si loo helo waqti dheellitiran oo lix bilood ah si loo buuxiyo Foomka 706 oo bixiyo wixii canshuur ah ee laga yaabo inay noqoto.
Xeerarka Canshuurta ee 2010-ka
Inkastoo TRA 2010 ay isbedel weyn ku samaysay sharciyada xukuma cashuurta hantida maguurtada, ma saameynin cashuur dhaafka nolosha hadiyaddeeda, oo ku hadhay $ 1,000,000. Si kastaba ha ahaatee, qodobbada EGTRRA, heerka canshuurta hadiyada ayaa la filayay in laga yareeyo 45% 2009kii ilaa 35% sannadkii 2010, iyo TRA 2010 ma saameynin hoos udhaca qiimaha cashuurta.
Kuwa loogu talagalay hadiyadaha canshuurta ee 2010, waxay u baahnaan doonaan inay gudbiyaan Foomka IRS Form 709 , Canshuuraha Maraykanka (iyo Caymiska Bixinta) Canshuur celinta , markay tahay ama ka hor 16 Abril 2012 (tan iyo Abriil 15 ayaa dhacaysa Axadda).