Taariikhda Heerka Canshuurta ee loo yaqaan Gift Tax and Exemption
Sannadaha cashuurta 2010 illaa 2012 waxay ku saleysnaadeen Canshuur celinta, Caymiska Shaqo-la'aanta Shaqo-la'aanta iyo Sharciga Shaqa-abuurista , oo loo yaqaan "TRUIRJCA." TRUIRJCA waxaa sharci ahaan u saxiixay Madaxweynaha Barack Obama 17-kii December, 2010.
Sharciga ayaa la filayay in uu hirgalayo laba sano, laakiin Madaxweyne Obama ayaa saxiixay Sharciga Canshuurta Cashuurta Maraykanka , oo loo yaqaan ATRA, sharci ahaan Janaayo 2, 2013, oo qodobo gaar ah hoos imanaya TRUIRJCA joogto ah. Sharciyadan waxay saameynayaan cashuurta hantida federaalka iyo cashuurta hadiyadaha.
Canshuurta hantida maguuraanka ah iyo cashuurta hadiyadaha ayaa sii socon doona, laakiin waxaa lagu soo bandhigay sicir-bararka - waxaa loo qaabeynayaa si gooni ah si ay ula socdaan dhaqaalaha. Heerka sare ee canshuurta iyo qiimaha cashuurtu waxay kordhay 35 boqolkiiba marka loo eego TRUIRJCA ilaa 40 boqolkiiba hoosta ATRA, halkaas oo ay weli tahay ilaa sannadka 2016. Tani weli way ka yaryihiin sidii ay ahayd 1997-kii.
Taariikhda Dhamaystiran ee Canshuur-dhaafka Federaaliga ee Federaalka
| Sannad | Canshuurta Kaarka Canshuurta | Heerka Sigaarka Canshuurta ee ugu sareysa |
| 1997 | $ 600,000 | 55% |
| 1998 | $ 625,000 | 55% |
| 1999 | $ 650,000 | 55% |
| 2000 | $ 675,000 | 55% |
| 2001 | $ 675,000 | 55% |
| 2002 | $ 1,000,000 | 50% |
| 2003 | $ 1,000,000 | 49% |
| 2004 | $ 1,000,000 | 48% |
| 2005 | $ 1,000,000 | 47% |
| 2006 | $ 1,000,000 | 46% |
| 2007 | $ 1,000,000 | 45% |
| 2008 | $ 1,000,000 | 45% |
| 2009 | $ 1,000,000 | 45% |
| 2010 | $ 1,000,000 | 35% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
Qaddarka ka-dhaafitaanka ayaa kor u kacay ilaa $ 5.45 milyan sannadkii 2016, laakiin canshuurta sare ee ugu sareysa ayaa weli ah boqolkiiba 40.
Sida Loo-shaqeeyaha Canshuurta ee Lifetime Gift Exclusion Works
Ha isku dhexgelin canshuurta hadiyadeed ee nolosha weligeed ah ee leh canshuurta cashuurta sannadlaha ah. Waxay yihiin laba waxyaalood oo kala duwan, inkastoo ay ka shaqeeyaan tandem oo ay la macaamilaan canshuurta hantida maguurtada.
Kordhinta sanadlaha waa $ 14,000 laga bilaabo sannadka 2016. Waxaad ka saari kartaa lacagtan ama hantida qof kasta hal qof sanadkiiba iyadoon haysan canshuur hadiyad. Haddii aad rabto inaad bixiso hadiyado laba qof ah, waxay wadar ahaan noqon karaan $ 28,000. Waxaad siin kartaa $ 42,000 ilaa saddex qof, iyo wixii la mid ah. Ka-reebitaankan ayaa sidoo kale lagu qiyaasey sicir-bararka hoos yimaada ATRA, markaa waxa laga yaabaa inay kor u kacdo sannadaha soo socda.
Haddii aad qof siinayso $ 20,000 hal sano sannad-dugsiyeedka, waxaad haysataa ikhtiyaar aad ku sameyso. Waxaad bixin kartaa canshuurta hadiyaddeeda $ 6,000 oo dheeraad ah oo ku saabsan ka-saaris sannadle ah, ama waxaad u oggolaan kartaa in lagaa bixiyo $ 5.45 milyan oo deyn ah.
Canshuur Canshuurta Mideysan
Canshuurta hadiyadaha iyo canshuurta hantida federaalka ah ayaa isku xirxiray wax la yiraahdo Unugga Canshuurta Midaysan. Deyntu waa hal keliya $ 5.45 million oo ka-saaris. Waxaad u isticmaali kartaa inaad hoygaaga ka soo canshuurto markaad dhimato, ama waxaad u isticmaali kartaa inaad ku cambaareyso culayska canshuurta bixinta wax kabadan sanad kasta.
Haddii aad go'aansato inaadan bixin cashuurta hadiyaddeeda $ 6,000 oo dheeraad ah oo aad bixisay, waa inaad buuxisid foomka canshuur celinta ee foomka , Foomka 709 , oo ku calaamadee soo celinta aad rabto inaad isticmaasho ka-dhaafitaanka noloshaada oo ay bixiso Unugga Canshuurta Mideysan.
Tani waa dakhliga ugu hooseeya ee deynta - $ 6,000 lagama yaabo inay ka maqnaato $ 5.45 milyan oo ka-dhaaf ah.
Haddii aadan haysan meel u dhow $ 5 milyan oo lagu daray hantida, tani waxay noqon kartaa heshiis fiican. Laakiin haddii aad filayso inaad hodantinnimo badan ka haysato waqtiga aad dhimanayso, ku filan in $ 5.45 malyan oo ka mid ah macaashka canshuurta mideysan laga yaabo inaanan hoy u laheyn dhammaan hantidaada canshuurta hantida, iyada oo loo adeegsanayo in lagu daboolo hadiyado ka badan ee isku-daridda sanadlaha ah ayaa laga yaabaa inay hantidaada khatar gelinayso. Heerka canshuur celinta ugu sareeya ee federaalka waa 40 boqolkiiba.
Qeybta hoose: Haddii aad tahay qof asal ah Maraykanka, canshuur qaadashada nolosha hadiyaddeeda ah ayaa kuu ogolaanaysa inaad bixiso lacag badan iyo canshuur la'aan hantida. Haddii aad filayso in hantidaada ay noqon doonto mid aad u weyn, la tasho CPA ama qareenka canshuurta kahor intaadan go'aansan inaad isticmaasho ka-saaris.
Si aad u aragto sanad kasta oo ka baxsan cashuurta hadiyadaha sanadaha 1997 illaa 2015, fadlan tixraac Tusaha Sedex Muujinta Canshuurta Sanadka Ka Bixinta Canshuurta Waddanka: 1997 - 2015 .
Si aad u eegto cashuurta hantida federaalka ee hantida maguuraanka ah iyo heerarka canshuurta hantida maguuraanka ah laga soo bilaabo 1916 (sanadka ugu horreeya cashuurta hantida waxaa la soo saaray) illaa 1997, fadlan tixraac Jadwalka Muujinta Canshuurta Dawlada Dhexe ee Taxanaha iyo Darajada: 1916 - 1997 .
Si aad u aragto canshuur celinta canshuurta hantida maguurtada iyo canshuurta hantida sare ee laga soo bilaabo 1997 illaa 2015, fadlan tixraac Tusaha Tusaha Canshuurta Dawlada Dhexe iyo Kaarka: 1997 - 2015 .