Warbixinta Sharciga Canshuuraha ee Massachusetts (MA)

by Julie Garber

Haddii aad ku nooshahay Massachusetts, waxaad ku nooshahay mid ka mid ah macaamiil gobol oo wali qaada canshuurta gobolka ee gobolka. Guryaha dadka degan Massachusetts, iyo sidoo kale hantida guryaha aan deganayn ee leh hantida maguurtada ah iyo / ama hantida shakhsiyeed ee ku yaala Massachusetts, waxay ku xiran tahay canshuurta gobolka gobolka iyada oo raacaysa tilmaamaha soo socda.

FIIRO GAAR AH: Sharciyada dawlad-goboleedku waxay badalaan isbeddel, iyo macluumaadka soo socda ayaan laga yaabo inay is-beddelaan is-beddelada dhow. Canshuurta hadda ama talada sharciga ah, fadlan la tasho xisaabiye ama qareenka tan iyo inta macluumaadka ku jira qodobkan aanu ahayn canshuur ama talo sharci oo aan beddelayn canshuur ama talo sharci.

01 Goorma Ayaa Hanti Laga Qaadaa Canshuurta Guryaha Massachusetts?

Dadka degan Massachusetts, hantida waxaa laga yaabaa in lagu qaado canshuurta hantida Massachusetts haddii qiimaha hantida guud , iyo lagu daro hadiyado la canshuuri karo , waxay ka badan tahay qaddarka ka-reebista ee Dakhliga Gudaha Dakhliga gudaha 31 December 2000. Ujeedada cashuurta hantida Massachusetts waa $ 700,000 sannadkii 2003, $ 850,000 sannadkii 2004, $ 950,000 2005, iyo $ 1,000,000 sannadkii 2006 iyo ka dib. Guud ahaan, sharciga hadda jira, hantida waxaa laga yaabaa in lagu qaado canshuurta hantida Massachusetts haddii qiimaha ka badato $ 1,000,000.

Kuwa aan deganeyn Massachusetts, hantida waxaa laga yaabaa in lagu qaado canshuurta hantida Massachusetts haddii ay ku jirto hanti maguurto ah ama hantida shakhsiyeed oo leh macaamil cashuur oo ku dhex yaal gobolka Massachusetts iyo qiimaha hantida guud waxay ka badantahay $ 1,000,000 shuruudaha kor ku xusan.

02 Waa maxay foomamka canshuurta guryaha ee Massachusetts waa in la xereeyaa?

Wakiilka guriyeynta hantida ee ku xiran canshuurta hantida Massachusetts waa inuu marka hore buuxiyaa canshuur celinta hantida dawladda federaalka, IRS Foomka 706 , taariikhda dib-u-eegista Julaay 1999 iyo dhammaan jadwalka ku habboon. Marka dib-u-soo-celinta federaalka la dhammeeyo, wakiilka hiriirku wuxuu diyaarin karaa Canshuur-celinta Guriyeynta Massachusetts Estate, Form M-706.

Marka lagu daro Foomka IRS 706 taariikhda dib-u-eegista July 1999 iyo foomka M-706, dukumintiyada soo socota ayaa laga yaabaa in looga baahdo in la xareeyo:

Warqadda Xiritaanka Federaalka waxaa loo gudbiyaa Waaxda Dhaqliga ee Massachusetts laba bilood gudahood laga bilaabo rasiidka, haddii faylka federaalka 706 loo baahdo. Waxaa ka mid ah warqada federaalka ee aqbalaadda iyo isbeddelka xarfaha haddii ay jiraan. Nuqulada isbeddelada Federaalka waa inay la socdaan Codsiga Dhimista / Lagu Beddelay (Foomka CA-6), ama Foomka wax-ka-beddelka M-706, sida ku habboon. Lama soo saari doono Liiska Xabsiyada Guryaha ee Massachusetts oo aan la haysan nuqul ka mid ah Warqadda Xirmada Federaalka.
Shahaadada Siideynta Lacageed ee Taxanaha Massachusetts Estate Tax Lien (Foomka M-792) ee saddex-wakhti kasta oo ka mid ah hantida maguurtada ah halkaasoo loo baahan yahay in la sii daayo. Nuqul ka mid ah shahaadada ama shahaadada lahaanshaha, iyo iibsiga iyo iibinta (ama ballanqaadka deynta), haddii ay jiraan, waa in la bixiyaa.
Maqnaanshaha Sharci-darrada ah ee Magan-gelyo-darrada ah ee Massachusetts (Foomka M-NRA) ee hanti-dhowrka aan sal lahayn.

03 Ma ku wareejineysaa istiraatiijiga ah ee isqabta?

Dammaanad ku wareejinta lamaanaha badbaadada ma ahan kuwo la canshuuri karo.

Lammaaneyaasha isqaba ee isticmaala qorshaha AB Trust si ay u yareeyaan biilka canshuurta hantida federaalka , hantida canshuurta hantida Massachusetts waxaa laga yaabaa inay ku xiran tahay B Trust taas oo ka dhalatay farqiga u dhexeeya ka dhaafitaanka Massachusetts iyo ka dhaafitaanka federaaliga. Sannadka 2013, farqigaasi waa $ 4,250,000 . Si kastaba ha ahaatee, hantida hantida leh ee guurka ah waxay samayn kartaa doorashada Massachusetts oo keliya si ay u daaweyso kalsoonidii ay tahay in qofka xaaska ah ka badbaaday uu yahay ka faa'iideystaha ah "sida" QTIP Trust "oo loogu talagalay ujeedooyinka xisaabinta canshuurta guryaha Massachusetts. Sidaa darteed, maaddaama ay jirto farqi weyn oo u dhaxeeya cashuur bixinta hantida Massachusetts iyo ka dhaafitaanka federaalka iyo doorashada gobolka ee QTIP oo kaliya, ayaa dadka isqaba ee Massachusetts ay bixin karaan bixinta canshuurta dhimashada Massachusetts iyo federaalka labadaba ilaa dhimashada lamaanaha nool Qorsheynta ABC Trust.

04 Goorma Miyaa Lacag Celinta Canshuurta ee Massachusetts iyo Canshuurta Canshuurta?

Canshuur celinta canshuurta hantida Massachusetts waa in la xareeyo, iyo wixii canshuur celin ah oo kasta waa in la bixiyaa, sagaal bilood gudahood taariikhda dhimashada.

Adoo gudbinaya "Arjiga Wakhtiga Baaxadda Waqtiga Diiwaangelinta Taxanaha Canshuurta Guriga Massachusetts" (Foomka M-4768), mudada dheeraadka ah ee la buuxiyo foomka M-706 waxaa la siin karaa waqti macquul ah, haddii codsiga la sameeyo ama laga hor taariikhda asalka ah ee soo noqoshada, iyo boqolkiiba 100 qiyaasta qiyaasta canshuurta hantida Massachusetts ayaa la bixiyaa. Ku guuldareysiga bixinta ugu yaraan 80% cadadka canshuurta hantida ugu dambeyntii lagu go'aamiyey in ay dhacdo ama ka hor taariikhda la filayo in laga saaro waqti dheeri ah si loo fayl garoobo, iyo soo celinta waxay ku xirnaan doontaa ciqaabta dambe ee faylalka iyo, laga yaabee, ganaax bixinta. Dulsaarku wuxuu ku soo baxayaa wixii canshuur ah ee aan la bixinin laga bilaabo taariikhda asalka ah.

Adoo buuxinaya foomka " Codsiga Waqtiga Bixinta Waqtiga Lagu Canshuuro Canshuurta Guryaha Massachusetts" (Foomka M-4768A), waqtiga dheeraadka ah ee lagu bixinayo canshuurta hantida Massachusetts waxaa la siin karaa mudo macquul ah, laakiin aan ka badneyn lix bilood. Si kastaba ha noqotee, marka kordhinta waqtiga la bixinaayo waa la bixiyaa, dulsaar ah wixii canshuur ah oo aan la bixin oo laga soo bilaabo taariikhda asalka ah ee asalka ah. Xoojinta waxaa la bixiyaa oo keliya sabab macquul ah. Lahaanshaha mudo sadex sano ah laga bilaabo taariikhda la filayo waxaa la siin karaa marka la tusayo muujin daro adag.

05 Halkee miyaa Canshuurta Lacageed ee Canshuurta ee Massachusetts Lacagtii iyo Canshuurta Lagaa sameeyey?

Bixinta canshuurta hantida Massachusetts waa in lagu sameeyaa jeega la bixin karo: Dawlada Dhexe ee Massachusetts. "Ku qor magaca buuxa ee Lambarka Bulshada iyo Lambarka Bulshada ee qaybta xasuusta. oo lagu muujiyay dib u soo celinta haddii aan la bixin wax lacag ah. Soo celinta iyo canshuur bixinta waa in loo diraa kuwa soo socda:

Qaybta Canshuurta guryaha ee Massachusetts
PO Box 7023
Boston, MA 02204

06 Waa Maxay Heerka Canshuurta Guriga Massachusetts?

Wax ku oolka taariikhda dhimashada ah 1da Janaayo, 2003, Canshuurta hantida Massachusetts ee guryaha dadweynaha iyo kuwa aan deganayn waxaa lagu xisaabiyaa iyadoo la tixraacayo canshuur celinta canshuurta hantidhawrka federaalka ee canshuurta dhimashada ee loo ogolaaday ee Dakhliga Gudaha Dakhliga gudaha 31 December , 2000.

Haddii hantidu ay ka kooban tahay hantida miisaaniyada Massachusetts, waxay u bixisaa Massachusetts cadadka u dhigma deynka federaalka ee canshuurta dhimashada ee gobolka oo lagu xisaabiyey iyadoo la adeegsanayo Xeerka Dakhliga Gudaha ee gudaha 31 December 2000.

Marka laga hadlayo qof degan Massachusetts oo leh hantida hantida ama hantida shakhsiyeed ee ku yaalla meel ka baxsan Massachusetts, Massachusetts wuxuu bixiyaa canshuur ku baxa canshuur dhaxalka ama dhaxalka si habboon loo siiyay gobolada kale.

Marka laga reebo degenaanshaha Massachusetts ee leh ama u wareejisay hantida hantida gaarka ah ee Massachusetts, qadarka canshuurta hantida maguurtada ah ee Massachusetts waa saamiga deynka la ogolyahay ee canshuur celinta hantida federaalka ee qiimaha guud ee Massachusetts hantida ayaa ujooga gebi ahaanba hantida federaalka ee meel kasta oo ku taal.

07 Goorma Loo Bixiyaa Canshuurta Guriga Massachusetts Canshuur Lagu Baahanyahay?

Marka la eego taariikhda dhimashada laga bilaabo ama ka dib Jeenawari 1, 1997, haddii qadarka hantida guud uu u baahan yahay fayl garaynta canshuur celinta hantida Massachusetts, "Shahaadada Hantida Sharciga ee Massachusetts Estate Tax Lien" (Foomka M-792) ayaa loo baahan yahay wuxuu leeyahay wadajir ah xuquuqda badbaadada ama kireystayaasha oo dhan gebi ahaanba, hantida maguurtada ah ee lagu hayo kalsoonida iyo hantida kale ee aan ka mid ahayn dakhliga hantidhawrka laakiin ay ku jirto mulkiilaha canshuurta ee la canshuuri karo. Foomka M-792 waxaa laga yaabaa in looga baahdo hantida hantida maguurtada ah marka ay jirto iibka la sugayo (amah deymaha), iyo warqad xiritaan ah lama soo saarin.

Guryaha dakhligoodu dhimanayaan 1da Janaayo, 2003 ee aan looga baahnayn in ay soo gudbiyaan M-706, warqadda dhaarta ah ee fulinta, oo lagu qoro xanuunka iyo ciqaabta been abuurka, ee lagu diiwaan geliyey Diiwaanka Deeds ee Deeds iyo si sax ah u caddaynaya in qiimaha hantida guud ee hantida maguurtada ah uma baahna canshuurta canshuurta hantida Massachusetts, waxaa looga baahan yahay in la sii daayo hantida deynta ah ee deynta. Waaxda Dakhliga Massachusetts ma daabicin waraaqaha xayeysiiska ah ee lagu diiwaan gelinayo Diiwaanka Deeds, inkastoo qaar ka mid ah Diiwaan gelinta ay daabacan karaan warqadaha dhaarta oo ay siinayaan dadweynaha.

Meelaha hantidu ay dhimanayaan ama ka dambeeyeen Jannaayo 1, 2003, taas oo ka siman ama ka badan Massachusetts fayl gareynta shuruudda sanadka dhimashada, Guddoomiyaha Dakhliga ayaa sii deyn doona liishanka marka la eego hantida haddii uu Guddoomiyaha ku qanacsan yahay in ururinta canshuurta lagama qaadi doono khatarta. Guddoomiyaha ayaa sii deyn doona rahmadda isagoo soo saaraya Foomka M-792, "Shahaadada Siideynta Lacageed ee Massachusetts Estate Tax Lien."

08 Halkee baan ka heli karaa macluumaad dheeraad ah oo ku saabsan Canshuurta guryaha Massachusetts?

Macluumaad dheeraad ah oo ku saabsan canshuurta hantida Massachusetts, waxaad ka fiirisaa shabakada Waaxda Canshuuraha ee Massachusetts: Hagaha Canshuurta Guryaha (Waxaa lagu dabaqi karaa taariikhda dhimashada markay tahay ama kadib Jeenawari 1, 2003).