I-Tennessee Intlawulo yerhafu yomntu ngamnye-Intlawulo yeHolo
Inyaniso yokuba uRhulumente waseTennessee akanalo irhafu yengeniso uye wenza izimangalo kuMbuso weTennessee kule minyaka. Nangona ukhangeleka nje, u-State waseTennessee unamanye amatyala amabi kuquka neTennessee Hall Income Tax kunye nemithetho yeThafu yaseTennessee.
Ezi zombini zerhafu zikarhulumente ziyakunyukela kwaye zihlose wena kunye namalungu entsapho yakho eninzi ephuma kwiifokethi xa unabini nilumkele.
Oku kubambelele ngakumbi kwabo bafuna ukuhlala phantsi eTennessee okanye ukuba wena okanye ilungu lentsapho unelungelo kunye / okanye ipropati exabiswe ngaphezu kweyigidi yezigidi.
Intlawulo yeNgeniso yeHolo yaseTennessee ihlala ididekile kunye neRhafu yaseTennessee yeNtela kodwa i-Tennessee Hall Income Tax iyasebenza kulabo baphila, ngelixa i-erhafu yefa isebenza kuphela kwiindawo ezixabisa ngaphezu kwe-1 million yezigidi.
Le Rhafu yeNtlawulo yeNgeniso yeHolo yaseTennessee, irhafu yengeniso yomntu yenziwa ngowe-1929 kwaye yenziwa kuphela kubantu ngabanye nakwamanye amashishini athola inzala kumabhondi kunye namanqaku kunye nezihlawulelo ezivela kwi-stock.
Amaziko eTelase Hall Hall:
- Imirhumo yeRhafu yeHolo i-6 yepesenti yentlawulo kwizabelo ezifunyenweyo kunye nomdla.
- Le rhafu iqokelelwa nguRhulumente, kodwa malunga nesithathu kwisithathu ibuyiselwa kwisixeko okanye kwi-county apho umhlawuli-ntlawulo ahlala khona.
I-TCA § 67-2-102 ibeka iRhafu yeNtlawulo yeNgeniso yeHolo ngolu hlobo lulandelayo:
Ukunyanzelisa, ukulinganisa kunye nokuqokelela irhafu. "Ingeniso yerhafu kwimali yesithandathu (6%) ngonyaka iya kuhlawulwa kwaye iqokelelwe kwiimali ezivela kwiindlela zokwahlula ezivela kwiimpahla okanye ngendlela yemingalo kwiimbopheleleko zomntu ngamnye [okanye ubambiswano] kuRhulumente waseTennessee owamkelayo, okanye obanikezelweyo, okanye obanikezelweyo kunyaka nawuphi na umvuzo wemali evela kwimithombo ekhankanywe ngasentla ... "
I-Tennessee Hall yeNgeniso yeNgeniso iphinda ibeke ezi ziphantsi kwe-67-2-103.
Intlawulo kwiinjongo zikaRhulumente kuphela. "Ngokuxhomekeke ku § 67-2-119, irhafu ehlinzekwe kule ngxenye yinjongo yelizwe kuphela, kwaye akukho nxweme okanye umasipala uya kuba namandla okuhlawula irhafu."
Ukuxoshwa kweRhafu yaseHolo Hall ngokufutshane: *
- I-$ 1,250 yokuqala ngomntu ngamnye okanye i-$ 2,500 yokubuyisela ngokubambisana iyaxolelwa.
- Abantu abangaphantsi kwama-65 sele bekhululekile xa befumana imali engaphantsi kwama-33,000 wamawaka ngonyaka ngenani lemali engenayo, okanye i-$ 59,000 yezibini ezithandana ngokubambisana.
- Ngaphandle kweemeko ezithile, abantu abangaboniyo ngokusemthethweni okanye i-quadriplegic baxolelwa kwerhafu ngokunjalo.
olutsha ngo-2013
Ukukhutshwa kweRhafu yeHolo yaseTennessee ( umbhalo opheleleyo we-2012 ):
I-TCA § 67-2-104 inikeza uluhlu lweeNgxowa zerhafu yeTennessee
- (a) Irhafu ebekwe yi sahluko ayisebenzi kwiyure yokuqala yikhulu lamakhulu amabini amahlanu eedola (i-R250,150) yokubuyela ngamnye okanye amawaka amabini amahlanu eedola (i-$ 2,500) yemali engenayo ehlangeneyo kubantu abafake idibeneyo, ngeniso engenayo enye irhafu phantsi kwesi sahluko.
- (b) Kwiminyaka yerhafu eqala ngoJanuwari 1, 1999, nayiphi na umntu oneminyaka engamashumi mathandathu anesihlanu (65) ubudala okanye ngaphezulu ubudala anemali engenayo yonyaka evela kuyo nayiphi na imithombo yezigidi ezilishumi elinesine ($ 14,000) okanye ngaphantsi, okanye nawuphi na umntu fayile yokubuyisana ngokubambisana kunye kunye nomlingane oneminyaka engamashumi mathandathu anesihlanu (65) ubudala okanye ngaphezulu ukuba abe neengeniso zonyaka ezihlangeneyo ezivela kuyo nayiphi na imithombo engekho ngaphaya kwama-dolophu angama-23,000 ayi-dollar (i-23,000 zamawaka), akhululwa irhafu yengeniso elibekwe yi sahluko malunga nokungeniswa kobufakazi obubonakala buyamkelekile nguKomishinala ukuseka iminyaka kunye nemingcele yemali echazwe kweli candelo (b). Kwiminyaka yerhafu ukususela ngoJanuwari 1, 2000, kwaye emva koko, ukunciphisa umvuzo okuchazwe kweli gatelwana (b) kuya kutshintshwa ukuya kwishumi elinesibhozo elinamakhulu amabini ama-dollar ($ 16,200) kwiifowuni ezingatshatanga kunye namawaka angamashumi amabini anesibhozo samawaka ($ 27,000) . Kwiminyaka yerhafu ukususela ngoJanuwari 1, 2012, kwaye emva koko, amanqanaba engeniso achazwe kwisivakalisi esingaphambili kwesi sigatshana (b) siya kutshintsha kumawaka angamashumi amabini anesithandathu amawaka angamakhulu ama-dollar (i-26,200 zama-dollar) kwiifowuni ezingatshatanga kunye nama-dollar angamawaka angamashumi amathathu anesixhenxe ( $ 37,000) kubantu abafakela ngokubambisana.
- (c) Imali engenayo evela kwiimpahla kunye nezibophelelo, iimali zokubolekwa kwemali, kunye neenkcukacha eziphethwe ngabangaboniyo, okanye ngabantu abaqinisekisiweyo, ngokubhaliweyo, ngugqirha wezonyango ukuba ube yi-quadriplegic, kwaye apho ingeniso enjalo ivela kwiimeko ezibangelwa ngumntu ukuba yi-quadriplegic, axolelwe kwerhafu esetyenziswe kwesi sahluko.
- (d) Akukho mhlali waseTennessee ovakaliswe yiSebe laseMelika lokuzikhusela ukuba abe ngumthinjwa wemfa uxanduva lokuhlawula irhafu enikezelwe kwesi sahluko ngethuba lokuthunjwa kwabantu kunye nokuvalelwa entolongweni, okanye iintsuku ezingamashumi amathandathu (60) ukukhululwa komntu onjalo, nanini na kufanelekile.
- (e) (1) Akukho nto iqulethwe kule sahluko iya kuthathwa okanye igcinwe ukugunyaza umrhumo werhafu yengeniso kwiimfanelo ze-United States, nokuba zibonakaliswe ngamabhondi okanye ngenye indlela kunye / okanye izabelo zesitishi kwimibutho eneengalo kunye ii-arhente ngokuthe ngqo kwi-United States, ngokubhekiselele ekubeni iibhonkco kunye ne-stocks ezi zikhutshwayo zixolelwe kuloo ntlawulo ngumgaqo-siseko okanye imithetho yase-United States; okanye kwimali engenayo evela kwizibophelelo zaseburhulumenteni baseTennessee, okanye nayiphina indawo okanye umasipala okanye olunye ulwahlulo lwezopolitiko lwaseburhulumenteni baseTennessee alukho phantsi kwentlawulo ye-valorem.
- (2) Akukho nto iqulethwe kule sahluko iya kuthathwa okanye ibanjwe ukuba igunyaze umrhumo werhafu yengeniso kwizabelo ezivela kwiinkampani ezityalo-mali ezilawulwayo phantsi kweSahluko A, isahluko 1, i-subchapter M ye-Internal Revenue Code, ehlanganiswe kwi-26 USC § 851 kunye neek .; kunikezelwa, ukuba inxalenye yexabiso lotyalo-mali lwaloo nkampani yokutyalo-mali olulawulwayo luya kuba nayiphi na inhlanganisela yeebhanki okanye i-securities yorhulumente wase-United States okanye nayiphi na i-arhente okanye i-oral of government yaseUnited States okanye kwiibhondi zaseburhulumenteni baseTennessee, okanye nawuphi na umasipala okanye nawuphi na umasipala okanye ulwahlulo lwezopolitiko kwimeko yaseTennessee, kuquka nayiphi na i-arhente, ibhodi, igunya okanye ikhomishini yase-United States okanye i-Tennessee. Izabelo ezinjalo ziya kuxolelwa kwerhafu yerhafu yengeniso kuphela ngokumalunga nomvuzo wenkampani yokutyalo-mali elawulwa ngumdla kumabhonkco okanye ukugcinwa kwamasheya kaRhulumente waseUnited States okanye nayiphi na i-arhente okanye isisombululo seburhulumente wase-United States okanye kwiibhondi imeko yaseTennessee, okanye nayiphina indawo okanye nasiphi na umasipala okanye ulwahlulo lwezopolitiko lwaseburhulumenteni baseTennessee, kuquka nayiphi na i-arhente, ibhodi, igunya okanye ikhomishini yase-United States okanye i-Tennessee.
- (3) Akukho nhlangano iya kufuneka ihlawule nayiphi na irhafu yengeniso eyobe ihlolwe ngaphantsi kwesi sahluko kunoma yiziphi na izitokisi kunye / okanye iibhondi ezenza inxalenye yecandelo lepropati yalo apho livavanywa ngoku okanye liya kuvavanywa yentlawulo yeeroworm; okanye xa izitokisi ezinjalo kunye / okanye iibhondi ziyingxenye yezinto ezixabisa ixabiso lezabelo ezikhoyo ngoku okanye emva koko ziya kuvavanywa kwerhafu ye-ad valorem kwi-stockholder.
- (4) Akukho mntu uya kuvavanywa ngerhafu kwintlawulo evela kuyo nayiphi na isitishi kunoma yimuphi umbutho apho ixabiso lezabelo lihlolwe i-ad valorem kumnini-mvume ngolu rhulumente.
- (5) Akukho mntu uya kuhlolwa ngolu rhafu kwiholo evela nasiphi na isitishi kunoma yimuphi umbutho onikwe ilayisenisi ukuba enze ishishini kule nkampani njengenkampani yinshuwalense.
- (6) Akukho mntu uya kuvavanywa ngerhafu kwintlawulo evela kuyo nayiphina isitishi kunoma yiyiphi ibhanki, urhulumente okanye utyatshisiweyo, ukwenza ishishini kulo mbuso.
- (7) Akukho mali yokuhanjiswa kwemali iya kubalwa njengerhafu ngaphantsi kweli sahluko, kwaye akukho nto yokuhanjiswa kwee-surplus ngendlela ye-stock dividend iya kuhlawulwa ngunyaka kuhanjiswa olo hlobo; kodwa zonke ezinye izabelo ezivela kwi-surplus eyimali ziya kubhatalwa njengeniso xa kwaye nangayiphi na indlela eyenziwe, kungakhathaliseki ukuba i-surplus ifunyenwe. Izabelo zentengo ezikhutshwe kwi-1 (1) kunyaka wokuchithwa ziya kuhlawulwa ngunyaka owamkelwe kwinqanaba elenziwe ngongeniso; kunikezelwa, ukuba izuze ngaphezu kwexabiso okanye ixabiso lokuqala lemali yeengxowa-mali zangaphambili eziza kubanjelwa irhafu kwi-shareholder kuyo nayiphi na into yokutshintshwa kwempahla kwiingxowa-mali ezingenakudlulileyo kunyaka wokutshintshwa kwaloo nto, xa olo tshintshelo lwenzeka kwi-1 (1) ngonyaka ngaphambi ukuhlengahlengiswa okanye ukuhlengwa. Noko ke, kuya kuhlawulwa irhafu ngaphantsi kokubonelelwa kweli candelo, ukuhanjiswa okwenziweyo ngokwemimiselo eyalela ukuhlulwa kwesitoktho ekunyanzelweni kwemithetho engathembekiyo.
- (8) Imali engenayo evela kwiimpahla kunye nezibophelelo zezemfundo, zonqulo okanye ezinye izinto ezinjengamanyathelo ahlelwe yintlalontle ngokubanzi kwaye kungekhona inzuzo okanye inzuzo yodwa ekhutshwa yerhafu phantsi koMthetho woVavanyo, oqulunqwe kwi-§ 67-5-212, iya kuba ukukhululwa kwiirhafu ezibekwe yi sahluko; kunikezelwa ukuba ukuba nayiphi na imfundo, inkolo okanye enye indawo efana neziko likhupha iimpahla okanye iibhondi, ingeniso okanye inzuzo okanye nayiphi na inxaxheba eya kubucala okanye kwiinkampani ngenjongo yokufumana inzuzo okanye ukuzuza kwaye ingenayo iinjongo zemfundo, inkolo okanye inzuzo, loo ngeniso okanye Inzuzo iya kuba phantsi kwentela echazwe kwesi sahluko.
- (9) Imali engenayo evela kwiimpahla kunye nezibophelelo zentlawulo yepenshini kunye neentlawulo zokwabelana ngenzuzo ezikhutshwe kwiirhafu zentlawulo ye-federal ziyaxolelwa kwiirhafu ezibekwe yi sahluko.
- (10) Imali engenayo evela kwiimpahla kunye nezibophelelo ezigcinwe yi-fiduciary kwaye zihlawulwa okanye zingenakudluliselwa bucala ukuze zizuze imfundo, inkolo, okanye ezinye izinto ezifana neziko ezilungiselelwe inhlalakahle jikelele kwaye kungekhona inzuzo okanye inzuzo yodwa ekhutshwa yerhafu phantsi UMthetho woVavanyo, oqulunqwe kwi-§ 67-5-212, ukhululekile kwiirhafu ezibekwe yi sahluko.
- (11) Yonke inzuzo evela kumdla kwiimali-mali ezifanelekileyo eziphuculweyo, ukuvelisa, imisebenzi, okanye ipropati yangempela ngaphakathi kwendawo yoshishini, njengoko kuchaziwe kwisihloko 13, isahluko 28, inxalenye yesi-2 iya kukhutshwa yerhafu.
- (12) Imali engenayo evela kwiimali zokuthembela kwi-trust ethe yenziwa ngoncedo lwangunaphakade lokungcwaba ngokubhekiselele kwisihloko 46 iya kukhutshwa kwiirhafu ezibekwe yi sahluko.
- (13) Akukho nto iqulethwe kule sahluko iya kuthathwa okanye igcinwe ukugunyaza umrhumo werhafu nayiphi na irhafu kwiimali zokufumana imali okanye ukusabalalisa kwi-fund ye-investment fund ehlelwe njengetyunithi yokutsalwa kwetyala lokuhlawulwa imali njengesiqinisekiso se-grantor under 26 USC §§ 671-677, okanye njengobambiswano obuthatshelwe phantsi kwe-USC §§ 701-761 kwaye ibhaliswe phantsi kwe-Investment Company Act ka-1940, ihlanganiswe ngo-15 USC § 80a-1 kunye nemigqomo; kunikezelwa, ukuba inxalenye yexabiso lotyalo-mali lwalo mali-mali luya kuba nayiphi na inhlanganisela yeebhanki okanye i-securities yorhulumente wase-United States, okanye nayiphi na i-arhente okanye i-instrumentality of government yaseUnited States, okanye kwiibhondi zaseburhulumenteni baseTennessee, okanye nayiphina inqila okanye nawuphi na umasipala okanye ulwahlulo lwezopolitiko lwelizwe laseTennessee, kuquka nayiphi na i-arhente, ibhodi, igunya okanye ikhomishini yase-United States okanye i-Tennessee. Ingeniso okanye ukuhanjiswa okunjalo kuya kuxolelwa kwerhafu yerhafu yengeniso kuphela ngokumalunga nomvuzo wengxowa-mali yotyalo-mali eyenziwa ngumdla kumabhonkco okanye ukugcinwa kweemali zikaRhulumente waseUnited States, okanye nayiphi na i-arhente okanye isisombululo seburhulumente wase-United States, okanye amabhondi karhulumente waseTennessee, okanye nayiphina indawo okanye nasiphi na umasipala okanye ulwahlulo lwezopolitiko lwaseburhulumenteni baseTennessee, kuquka nayiphi na i-arhente, ibhodi, igunya okanye ikhomishini yase-United States okanye i-Tennessee.
- (14) Akukho nto iqulethwe kule sahluko iya kuthathwa okanye ibanjwe ukuba igunyaze umrhumo werhafu nayiphi na irhafu kwimali yokufumana imali okanye ukwabiwa kwi-akhawunti yomhlalaphantsi ngamnye njengoko kuchazwe kwi-§ 213 yoMthetho woLuntu ka-105-34, ngokokuba imali leyo okanye ukunikezelwa ayithobeli irhafu yengeniso.
- (15) Akukho nto iqulethwe kule sahluko iya kuthathwa okanye ibanjwe ukugunyaza umrhumo werhafu nayiphi na irhafu kwiimali ezifumanekileyo okanye ukusasazwa kwiRoth IRA njengoko kuchazwe kwiCandelo 302 loMthetho woLuntu 105-34, ngokude nje ukuba loo mivuzo okanye isabelo singekho phantsi yerhafu yengeniso.
- (16) Irhafu ebekwe yi sahluko ayisebenzi kwiziko elizalisekisa ezi zibini zilandelayo:
- (A):
- (i) Ikwahlulelwa njengentsebenziswano okanye ithemba ngokuhambelana ne-26 USC § 7701, kunye nemimiselo yomthetho kunye nemigqaliselo epapashwe phantsi kwe-26 USC § 7701;
- (ii) Unyuliwe ukuba aphathwe njengendleko yokuthengisa imali yokuhlala (REMIC) phantsi kwe-26 USC § 860D;
- (iii) Unyuliwe ukuba athathwe njenge-asethi yemali ye-investment trust (FASIT) phantsi kwe-26 USC § 860L; okanye
- (iv) Ingaba kuthengiswa kweshishini, njengoko kuchaziwe kwi-§ 48-101-202 (a), okanye ikwahlulelwa njenge-trust ngaphansi kwemithetho yombuso apho idalwe kwaye ingayinakunyuswa yerhafu yengeniso phantsi kwe-USC § 7701 , kunye nemimiselo yomthetho kunye nemigqaliselo epapashwe phantsi kwe-26 USC § 7701, xa i-domicile yokuthengisa ye-trustee engekho kweli lizwe; kwaye
- (B) (i) Injongo yodwa yequmrhu, ngaphandle kwexesha elikufutshane kunye nokulungelelaniswa kweempahla zokubakhokelwa kwangaphambili, ukugcinwa kwemali-mboleko yemali yeemali, njengemali yokubolekwa kwemali yokuqala okanye yesibini, kubandakanywa nemali-mboleko yemali yasekhaya, iimali ezifunyenweyo, ukuba i-akhawunti evulekileyo okanye ibonakaliswe ngqalelo okanye isitifiketi okanye isivumelwano sokuthengiswa kwemimiselo, izibophelelo ezishiyelwe kwiimali ezifunyenweyo zorhwebo, iimali zokufumana iimali zetyala, iimali zokuqeshisa iimpahla eziphathwe njengetyala ngeenjongo ze-Internal Revenue Code ka-1986, ezihlanganiswe kwi-26 USC, iimali-mboleko zemoto okanye iimbopheleleko zetyala elifanayo.
- (ii) "Imali efunyenweyo" njengoko isetyenziswe kwicandelwana (e) (16) (B) (i) ithetha iimbopheleleko ezivela ekuthengiseni i-inventory kwikhosi eqhelekileyo yezoshishino.
- (17) Imali engenayo kwisitokhwe kunoma iyiphi nayiphi na imali ethengiswayo yendawo yokuthengisa imali, njengoko ichazwe kwi-§ 67-4-2004, iyakhululwa kwerhafu emiselweyo kwesi sahluko.
- (18) Imali engenayo evela kwiimpahla kunye nezibophelelo zetrasti yokunyamekela ngonaphakade okanye ukuphuculwa kwamangcwaba abucala, amangcwaba okanye indawo yokungcwaba ayayixolelwa kwiirhafu ezibekwe yi sahluko.
Nangona i-State yaseTennessee ingenayo irhafu yengeniso yomgangatho welizwe, kulungile ukukhumbula ukuba i-State yaseTennessee inayo irhafu yengeniso eyaziwa nje njengeTennessee Hall Income Tax okanye iRhafu yeHolo kunye neTownsee Inheritance Rhafu. Zombini ezo zinokuchaphazela wena ngezansi kunye nedola elingaphantsi.
Olunye ulwazi malunga noMthetho weRhafu weHolo yaseTennessee kufumaneka kwi-Tennessee Code echazwe kwiSihloko 67, Isahluko 2.
Hlola ngakumbi
- Ukuthuthela eNashville
- Ukusebenza eNashville
- Ukuhlala eNashville