Tennessee Mumwe Nomumwe Mutero Mutero - Imba Imba
Ichokwadi chokuti Hurumende yeTennessee haina mutero wemari inobhadhara yakaita zvishamiso zveHurumende yeTennessee kwemakore. Kunyangwe kana iwe uchitarisa zvishoma zvakadzama, State yeTennessee ine mimwe mimwe mitero yakaipa kusanganisira Tennessee Hall Revenue Tax uye mitemo yeTennessee Inheritance Tax.
Zvose izvi zvematongerwo enyika zvinogona kukufambisa uye kukugadzirira iwe nevemhuri yako nhengo dzakawanda kubva mune mari yemari kana iwe mose musingachenjeri.
Izvi zvinonyanya kukosha kune avo vanotarisa kuenda kune imwe muTennessee kana kana iwe kana nhengo yemhuri ine dzimba uye / kana nzvimbo inokosha inopfuura mamiriyoni emadhora madhora.
Iyo Tennessee Hall Revenue Tax inogara ichivhiringidzika neTennessee Inheritance Tax asi Tennessee Hall Revenue Tax inoshanda kune avo vari kurarama, asi mutero wenhaka unongoshanda kune nzvimbo dzinokosha kudarika $ 1 mamiriyoni.
Iyi Tennessee Hall Revenue Tax, mutero wekuwana mumwe munhu wakagadzwa muna 1929 uye unongowanikwa chete kune vamwe uye mamwe masangano anogamuchira kufarira kubva kuzvisungo uye manotsi uye zvikamu kubva muzvitoro.
Tennessee Hall Tax Facts:
- Imba yeHoro inokwereta mutengo we6 muzana pamabhadharo akawanikwa uye kufarira.
- Iyi mutero inounganirwa nehurumende, asi chikamu chetatu chayo inodzorerwa kuguta kana kunzvimbo iyo mubhadhari anorarama.
TCA § 67-2-102 inogadza Tennessee Hall Revenue Tax sezvinotevera:
Kunyengedza, kutora uye kuunganidza mutero. "Mutero wemari inowanikwa muhuwandu hwepakati pezvitanhatu (6%) pagore ichabhadharwa uye inounganidzwa pamari inowanikwa nenzira yezvikwereti kubva mumatanda kana nenzira yekufarira pazvisungo zvemunhu mumwe nomumwe [kana kubatana] muHurumende veTennessee avo vakagamuchira, kana kune avo vakawana, kana kune avo vairemekedzwa mumwaka chero upi zvake kubva kune zvinyorwa pamusoro apa vakanyora ... "
Tennessee Hall Revenue Tax inopawo zvinotevera pasi pe 67-2-103.
Mutero wezvinangwa zvehurumende chete. "Pasi pemusoro wekutanga 67-2-119, mutero unopiwa munharaunda iyi ndeyekutonga kwenyika bedzi, uye hapana hurumende kana masisita ane simba rekubhadhara mutero."
Tennessee Imitero Imitero Inonetswa Muchidimbu: *
- Mari yekutanga ye $ 1,250 pamunhu mumwechete kana $ 2 500 pamusana wekudzoka kwekubatanidzwa haikwanisi.
- Vanhu vanopfuura makumi matanhatu nevashanu vanenge vasati vabhadharwa kana vachiwana mari shoma kudarika $ 33,000 pagore mumari yose, kana $ 59,000 kune vakaroorana vanyorera pamwe chete.
- Mune mamwe mamiriro ezvinhu, vanhu avo vari mapofu pamutemo kana quadriplegic havabhadharwi mutero zvakare.
* itsva muna 2013
Tennessee Hall Tax Exemptions ( full 2012 text ):
TCA § 67-2-104 inopa urongwa hweTennessee Hall Tax exemptions
- (a) Mutero wakagadzirirwa nechitsauko ichi hahushandi kune yekutanga chiuru nemazana maviri nemakumi mashanu emadhora ($ 1,250) kuti munhu mumwe nomumwe adzoke kana zviuru zviviri nemazana mashanu emadhora ($ 2 500) emubhadharo wekubatanidzwa kune vanhu vanowedzera pamwe chete pasi pechitsauko chino.
- (b) Kwemakore emitero anotanga musi waJanuary 1, 1999, munhu chero upi zvake makumi matanhatu nemashanu (65) wemakore kana kupfuura ane mari yegore negore inobva kune chero ipi zvayo uye zvose zvinokwana zviuru gumi nezviviri ($ 14,000) kana pasi, kana chero vanhu shandisa hutano hwekudzoka uye mumwe mukadzi kana ari nemakore makumi matanhatu nemashanu (65) wemakore kana kupfuura ane chikwerero chegore rega rega chinowanikwa kubva kune chero ipi zvayo uye zvese zvisingasviki makumi maviri nezvitatu madhora zviuru ($ 23,000), haabhadharwi mutero wemari yakagadziriswa nechitsauko chino pamusoro pekuiswa kwehuchapupu hunonzi hunogamuchirwa naKomisheni kuti atange nguva uye kushaya kwemari kunotaurwa mundima ino (b). Kwemakore emitero anotanga musi waJanuary 1, 2000, uye shure kwaizvozvo, kupera kwemari kunotaurwa mundima ino (b) kuchachinja kusvika gumi nematanhatu zviuru zviviri nemazana madhora ($ 16,200) kune masero asina kukwana uye kusvika makumi maviri nemanomwe zviuru zvemadhora ($ 27,000) kune vanhu vanonyora pamwe chete . Kwemakore emitero anotanga musi waJanuary 1, 2012, uye shure kwaizvozvo, mazana emari anotsanangurwa mumutongo wekare mundima ino (b) ichachinja kusvika makumi maviri nezvitanhatu nemazana mazana maviri emadhora ($ 26,200) kumatarenda asina kukwana uye kusvika makumi matatu nemazana manomwe madhora ( $ 37,000) kune vanhu vanyoresa pamwe chete.
- (c) Mari inobhadharwa kubva mumatokari uye zvisungo, zvikwereti zvekwereti, uye manotsi ane zvinyorwa uye zvakabatwa nemapofu, kana kuti nevanhu vanopupurirwa, zvakanyorwa, nechiremba kuti ave quadriplegic, uye apo mari yakadaro inobva mumamiriro ezvinhu anoita munhu wacho kuva kane quadriplegic, vanoregererwa pamutero wakagadzirwa chitsauko chino.
- (d) Hakuna chizvarwa cheTennessee chakataurirwa neUnited States dhipatimendi rekudzivirira kuva musungwa wehondo inokodzera kubhadhara mutero unopiwa nechitsauko ichi munguva yekuti munhu akadaro akaiswa mujeri, kana mazuva makumi matanhatu (60) kusunungurwa kwomunhu akadaro, pose painofanira kuitika.
- (e) (1) Hapana chinyorwa muchitsauko chino chinotorwa kana kuti chibvumirwe kuti chibvumire mutero wemutero wemari pamitoro yeUnited States, zvingave yakaratidzwa nezvisungo kana zvimwe uye / kana zvikamu zvezvikamu mumakambani ari maoko uye zvirongwa zvakananga zveUnited States, maererano nezvisungo zvakadaro uye mashizha hazvibvumirwi nemitero yakadaro nemutemo kana mitemo yeUnited States; kana pamusoro pemari inobhadharwa yakabva kuzvisungo zvehurumende yeTennessee, kana humwe hutongi kana masuwa kana mamwe maitiro ezvematongerwe enyika ehurumende yeTennessee isingatungamiri kutengesa ad valorem.
- (2) Hapana chinyorwa muchitsauko ichi chinenge chichinyorwa kana kuti chibvumirwe kuti chibvumirwe chikwereti chemutero wemari inowanikwa kubva kune imwe yekambani inoshandiswa kwekutsvaga mari inoshandiswa seyakadai pasi pe Subtitle A, chitsauko 1, mutsara weM we Internal Revenue Code, yakanyorwa muna 26 USC § 851 uye seq .; zvakapiwa, kuti chikamu chekukosha kwekutsvaga kwekambani yakarongedzerwa yekambani yekutsvaga ichava mune chero kusanganiswa kwezvisungo kana zvigadziro zvehurumende yeUnited States kana chero sangano kana zvigadzirwa zvehurumende yeUnited States kana muzvisungo zvehurumende yeTennessee, kana kuti chero rutivi kana humwe hupfumi kana kuparadzaniswa kwezvematongerwo enyika enyika yeTennessee, kusanganisira chero sangano, bhodhi, chiremera kana kutumirwa kweUnited States kana kuti nyika yeTennessee. Zvikwereti zvakadaro zvinenge zvisingabhadharwi nemitero yemutero wemari chete zvichienderana nemari inowanikwa yekambani inotarisirwa kutengesa iyo inokonzerwa nemitengo yezvisungo kana zvigumisiro zvehurumende yeUnited States kana chero sangano kana zvigadzirwa zvehurumende yeUnited States kana nezvezvisungo zve dunhu reTennessee, kana chero rutivi rwenharaunda kana chero hupfumi kana kupatsanurwa kwezvematongerwo enyika kwehurumende yeTennessee, kusanganisira chero sangano, bhodhi, chiremera kana kutumirwa kweUnited States kana nyika yeTennessee.
- (3) Hapana kambani inofanira kubhadhara kubhadhara mutero upi noupi unogona kuongororwa pasi pechitsauko ichi pane chero zvikwata uye / kana zvisungo zvinoumba chikamu chechikamu chemugove wekambani iyo yava kuongororwa kana kuti ichaongororwa ad valorem mutero; kana kana mashizha akadaro uye / kana zvisungo zvikaita chikamu chezvinhu zvinotarisa kukosha kwezvikamu zviripo iyezvino kana zvichabva zvichizoongororwa kune mvumo yev valorem kune uyo ane mvumo.
- (4) Hapana munhu anofanira kuongororwa nemutero uyu pamari inobva kune imwe sangano mune imwe sangano apo kukosha kwezvikamu zvinotaridzirwa ad valorem kumunhu anotarisira nehurumende iyi.
- (5) Hapana munhu anofanira kuongororwa nemutero uyu pamari inobva kune chero chikwata chero ipi zvayo inobvumirwa kuita bhizinesi mune hurumende sekambani yemishuwarenzi.
- (6) Hapana munhu anofanira kuongororwa nemutero uyu pamari inowanikwa kubva mune chero bhizimusi mune rimwe bhangi, nyika kana kuti federally chartered, kuita bhizinesi munharaunda iyi.
- (7) Hapana kugoverwa kwemari kuchabhadharwa semari pasi pechitsauko ichi, uye hapana kugoverwa kwekudarika nenzira yechato chikamu kunotora mutero mugore iro kugoverwa kunoitwa; asi mamwe ose ekugoverwa kunze kwemari yakawanda yakawanikwa ichabhadharwa semari apo uye nenzira ipi zvayo yakagadzirwa, zvisinei nokuti iyo yakawanda yakawanikwa sei. Stock dividends yakabudiswa mukati memumwechete (1) gore rekuregererwa ichakweretwa mugore rakagamuchirwa kusvika pachiyero chakaitwa nemari yakawanikwa; zvakapiwa, izvo zvinowanikwa pamusoro payo kana zvepakutanga zvinotengeswa mari inoshandiswa pamakambani ekutanga akachengeterwa mutero kune vashandi pane chero kutengeswa kwematokari kune vasiri vatongi mugore rokutengeswa kwakadaro, apo kutengeswa kwakadaro kunoitika mukati memakore (1) gore risati rasvika kusvika pakunatswa kana kuregererwa. Izvozvi, zvisinei, zvingave zvisingabhadharwi mutero pasi pekugoverwa kwechikamu chino, kugoverwa kunoitwa maererano nemitemo inorayira kugoverwa kwematokisi kushandiswa kwemitemo ye antitrust.
- (8) Mari inowanikwa kubva mumatokari uye zvisungo zvekudzidzisa, zvechitendero kana zvimwe zvakadai semasangano akagadzirirwa hurumende yepamusoro uye kwete yebatsiro kana pfuma yega yega iyo isingabhadharwi mutero pasi peChinyorwa Chekuongorora, iyo yakanyorwa mu § 67-5-212, ichave kusunungurwa kubva pamitero yakagadzirirwa chitsauko ichi; zvakapiwa, kuti kana chero dzidzo, yechitendero kana imwe sangano yakadaro inobatanidza zvigadzirwa kana zvibvumirano, mari kana mari kana chikamu chero chipi zvacho chinopinda kune vanhu vega kana makambani kuti vawane pfuma kana kuwana uye kwete zvedzidzo, zvechitendero kana zvechirongwa, mari yakadai kana purogiramu inofanira kuiswa pasi pemutero unoratidzwa muchitsauko chino.
- (9) Mari inowanikwa kubva mumatokari uye zvisungo zvemari yepenjeni uye kugoverana kwezvikwereti zvisingabhadharwi kubva kune federal income taxation hazvibviswi nemitero inogadziriswa nechitsauko chino.
- (10) Mari inowanikwa kubva mumatokari uye zvisungo zvakachengetwa nebhadharo uye zvakabhadharwa kana kusinganzwisisiki zvigadzirirwa kuitira ruzivo rwezvidzidzo, zvechitendero, kana zvimwe zvakadai sezvirongwa zvakarongerwa hurumende uye kwete pfuma kana pfuma yega yega isingabhadharwi mutero pasi Mutemo wokuongorora, wakabatanidzwa muna § 67-5-212, haubvumirwi nemitero inorongwa nechitsauko chino.
- (11) Zvose zvinowanikwa kubva kune chikwereti pazvikwereti kune zvikwereti zvakakosha zvekunatsiridza, kuwedzera, kushanda, kana chaiyo yepfuma munzvimbo yebhizimisi, sezvinotsanangurwa muchitsauko 13, chitsauko 28, chikamu 2 hachizobhadharwi mutero.
- (12) Mari inobhadharwa kubva ku trust trust mu trust yakagadzirirwa kuchengetedzwa kwekusingaperi kwemakuva maererano nechitsauko 46 inofanira kusunungurwa pamitero inogadziriswa nechitsauko ichi.
- (13) Hapana chinyorwa muchitsauko ichi chinenge chakatorwa kana chakaitwa kuti chibvumire mutero wemutero chero upi zvake pamitero kana kugoverwa kubva mune mari yekusimwa yakarongerwa sechikwata chekutengesa mari inotengesa semukana wekupa rubatsiro pasi pe 26 USC §§ 671-677, kana kurongwa sechibvumirano chisingabhadharwi chinotengeswa pasi pe 26 USC §§ 701-761 uye chakanyoreswa pasi pe Investment Company Act ye1940, yakanyorwa mu 15 USC § 80a-1 et seq .; zvakapiwa, kuti chikamu chekukosha kwekutsvaga kwekutsvaga mari iyo inenge iri kusanganiswa kwezvisungo kana zvigumisiro zvehurumende yeUnited States, kana chero sangano kana zvigadzirwa zvehurumende yeUnited States, kana muzvisungo zvehurumende yeTennessee, kana chero rutivi rwenharaunda kana chero hupfumi kana kupatsanurwa kwezvematongerwe enyika kwehurumende yeTennessee, kusanganisira chero sangano, bhodhi, chiremera kana kutumirwa kweUnited States kana nyika yeTennessee. Mari yakadaro kana kugoverwa kunenge kusingabhadharwi nemutero wemutero wekuwana mari zvichienderana nemari inowanikwa mubhadharo yekutsvaga iyo inokonzerwa nezvikwereti pazvisungo kana kuchengetedzwa kwehurumende yeUnited States, kana chero sangano kana zvigadzirwa zvehurumende yeUnited States, kana zvisungo zvehurumende yeTennessee, kana humwe hurumende kana chero hupfumi kana kupatsanurwa kwezvematongerwo enyika enyika yeTennessee, kusanganisira chero sangano, bhodhi, chiremera kana kutumirwa kweUnited States kana nyika yeTennessee.
- (14) Hapana chinyorwa muchitsauko chino chinotorwa kana kuti chibvumirwe kuti chibvumire mutero wemhando ipi neipi pamitero kana kugoverwa kubva mune imwe dzidzo yekubvisa mari yakasarudzwa sezvinotsanangurwa mu § 213 yeMutemo wePublic 105-34, chero bedzi mari yakadaro kana kuparidzirwa kwete pasi pemutero wemutero wehurumende.
- (15) Hapana chinyorwa muchitsauko ichi chinotorwa kana kuti chibvumirwe kuti chibvumire mutero wemutero chero upi zvake pamitero kana kugoverwa kubva kuRoth IRA sezvinotsanangurwa muChikamu 302 cheMutemo wePublic 105-34, chero bedzi iyo mhindu kana kuparadzirwa haisi pasi kune mutero wemutero wehurumende.
- (16) Mutero wakagadzirirwa nechitsauko ichi hahushandi kune chimwe chinhu chinogutsa zvose zviri zviviri zvinotevera:
- (A) Icho:
- (i) Inoratidzirwa sehukama kana kuvimba maererano ne USC § 7701, uye federal mitemo nemitemo yakaparidzirwa pasi pe 26 USC § 7701;
- (ii) Akasarudzwa kuti ave nekutengeswa semuzinda wekutengesa mari yekuita mari (REMIC) pasi pe26 USC § 860D;
- (iii) Akasarudza kuitirwa sehupfumi hwekuchengetwa kwemari yekutengesa (FASIT) pasi pe 26 USC § 860L; kana
- (iv) Bhizinesi rekutenda, sezvinotsanangurwa muna § 48-101-202 (a), kana rinoratidzirwa sechitenderi pasi pemitemo yenyika iyo inogadzirwa uye isarasikirwa nehurumende yemutero mutero pasi pe 26 USC § 7701 , uye federal mitemo nemitemo yakaparidzirwa pasi pe 26 USC § 7701, apo nzvimbo yekutengeserana yehutongi haisi muno; and
- (B) (i) Chinangwa chega chechibvumirano, kunze kwekugadziriswa uye kugoverwa kwezvinhu zvekugadziriswa, ndeyekuchengetedzwa kwebasa rekubhadhara chikwereti, zvakadai sepakutanga kana chechipiri mari yekubhadhara, kusanganisira zvikwereti zvekubhadhara mumba, zvigadzirwa zvemari, kana iyo nhoroondo yakasununguka kana inoratidzwa nechinyorwa kana chigwaro kana chibvumirano chekutengesa, zvikwereti zvinoshandiswa kune zvekutengeserana, zvikwereti zvekadhi rechikwereti, zvivako zvehupfumi zvinoshandiswa sechikwereti nokuda kweInternal Revenue Code ya 1986, yakagadzirwa muna 26 USC, zvikwereti zvemotokari kana chikwereti chakafanana.
- (ii) "Kutenga mari" sezvakashandiswa mumaganhuro (e) (16) (B) (i) zvinoreva kusungirwa kwekutengeswa kwekutsvaga mune imwe nguva yebhizimisi.
- (17) Mari inowanikwa kubva mumatengo mune chero ipi zvayo inotengeswa nehupfumi yemari, iyo inotsanangurwa muna § 67-4-2004, inosunungurwa kubva pamutero wakagadzirirwa nechitsauko ichi.
- (18) Mari inowanikwa kubva mumatokisi uye zvisungo zvekutenderera nekuchengetedzwa kwekusingaperi kana kuvandudzwa kwemakuva emunhu oga, makuva, kana kuvigwa hazvibhadharwi nemitero inorongwa nechitsauko ichi.
Nokudaro nepo hurumende yeTennessee isina hurumende inobhadhara mutero, zvinofanirwa nenguva yekuyeuka kuti Hurumende yeTennessee inobhadhara mutero wemunhu mumwe chete unozivikanwa seTennessee Hall Revenue Tax kana Mutero weImba uye, uyewo Tennessee Inheritance Mutero. Zvose izvi zvinogona kukukanganisa iwe pasi nepasi pedhora munguva refu.
Mamwe mashoko pamusoro peTennessee Hall Mutero Mutemo anowanikwa muTennessee Code Annotated muChikamu 67, Chitsauko 2.
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