I-Tennessee Imali Yomholo Yomuntu ngamunye - intela yaseHholo
Iqiniso lokuthi uMbuso waseTennessee ongenayo intela yentela wenze izimangaliso kuMbuso waseTennessee eminyakeni edlule. Noma ngabe ubheka kancane kancane, uMbuso waseTennessee unezinye izintela ezimbalwa ezibandakanya i-Tennessee Hall Income Tax kanye nemithetho yentela yaseTennessee.
Zombili lezi zintela zombuso zingakuhambela futhi zihlose wena namalungu omndeni wakho iningi lemali ephaketheni uma nonke ningacabangi.
Lokhu kugcina ikakhulukazi kulabo abafuna ukuhlala umhlalaphansi eTennessee noma uma ilungu lomndeni linempahla kanye / noma impahla enenani elingaphezu kwezigidigidi zamaRandi.
I-Tennessee Hall Income Tax ivame ukudideka nentela yefa laseTennessee kodwa intela ye-Tennessee Hall Income Tax isebenza kulabo abaphila, kanti intela yefa isebenza kuphela ezindaweni ezibiza ngaphezu kwezigidi eziyizigidi zamaRandi.
Le Ntela Yentela YaseTennessee, intela yokuthola imali ngayinye yasungulwa ngo-1929 futhi inikwa kuphela kubantu ngabanye kanye nezinye izinhlangano ezithola inzalo kusuka ezibophweni namanothi kanye nemiklomelo evela esitokisini.
Amaqiniso weNtela yaseTennessee:
- Iholo leHholo likhokhisa intela engamaphesenti angu-6 emalini ezuzwayo kanye nesithakazelo.
- Le ntela iqoqwa nguhulumeni, kodwa ingxenye eyodwa yesithathu yayo ibuyiselwa edolobheni noma esifundeni lapho umkhokhi wentela ehlala khona.
I-TCA § 67-2-102 ibeka i-Tennessee Hall Income Tax kanje:
Ukumiswa, isilinganiso nokuqoqwa kwentela. "Intela engenayo emali engamaphesenti ayisithupha (6%) ngonyaka iyokhokhiswa futhi iqoqwe kwimali engenayo etholakala ngokwezinzuzo ezivela emasitokisini noma ngendlela enentshisekelo kumabhondi omuntu ngamunye [noma ubambiswano ... ku-State waseTennessee owatholile, noma obanikezwe, noma obanikezwa ukuthi kunanoma yimuphi umholo engenayo kusukela emithonjeni engenhla ebalulwe ... "
I-Tennessee Hall Income Tax iphinde ibeke okulandelayo ngaphansi ko-67-2-103.
Intela yezinhloso zombuso kuphela. "Ngaphansi kwe-§ 67-2-119, intela ehlinzekwe kule ngxenye ingenxa yezinhloso zombuso kuphela, futhi akukho sikhungo noma umasipala oyoba namandla okukhokhisa intela."
Ukuxoshwa kwentela eTennessee Hall Ngokufushane: *
- I $ 1,250 yokuqala umuntu ngamunye noma i-$ 2,500 yokubuyisela ngokuhlanganyela ngokukhululekile.
- Abantu abangaphezu kuka-65 sebevele bekhululekile uma behola ngaphansi kwezingu-$ 33,000 ngonyaka ngemali engenayo, noma $ 59,000 emibhangqwaneni efaka ngokuhlanganyela.
- Ngaphansi kwezimo ezithile, abantu abayizimpumputhe ngokomthetho noma i-quadriplegic abakhokhiswa intela futhi.
* entsha ngo-2013
Ukukhokhiswa kwentela eTennessee Hall ( umbhalo ophelele we-2012 ):
I-TCA § 67-2-104 inikeza uhlu lwezinkokhelo zentela eTennessee Hall Tax
- (a) Intela ebekwe yilesi sahluko ayisebenzi ku-1 000 eyinkulungwane amabili namakhulu amahlanu amaRandi ($ 1,250) yokubuya ngamunye noma izinkulungwane ezimbili namakhulu amahlanu amaRandi ($ 2,500) weholo engenayo labantu abafaka iqoqo ngokuhlanganyela, ngaphansi kwalesi sahluko.
- (b) Eminyakeni yentela kusukela ngoJanuwari 1, 1999, noma yimuphi umuntu oneminyaka engamashumi ayisithupha nanhlanu (65) ubudala noma ngaphezulu anenzuzo engenayo yonyaka etholakala kunoma iyiphi imithombo yonke yamadola ayizinkulungwane eziyishumi nane ($ 14,000) noma ngaphansi, noma yimuphi umuntu faka ukubuyiselwa okuhlanganyelwe kanye nomlingani womuntu oneminyaka engamashumi ayisithupha nanhlanu (65) noma ngaphezulu kunenzuzo engenayo yaminyaka yonke ehlanganisiwe evela kunoma yimuphi futhi yonke imithombo engaphezu kwama-dollar ayizinkulungwane ezingamashumi amabili nantathu ($ 23,000), ayikhokhi intela engenayo esinqunywe yilesi sahluko mayelana nokuhanjiswa kobufakazi obonakala bamukelekile nguKomishinala ukubeka iminyaka nemingcele yokuthola imali okushiwo kulesi sigatshana (b). Ngomnyaka wentela kusukela ngoJanuwari 1, 2000, futhi emva kwalokho, ukulinganiselwa kwemali okukhulunywe ngayo kulesi sigatshana (b) kuzoguqula kuya ku-16 000 izinkulungwane zamaRandi ($ 16,200) amafayili angashadile kanye nezinkulungwane ezingamashumi amabili nesikhombisa zamaRandi ($ 27,000) kubantu abafaka ngokuhlanganyela . Eminyakeni yentela kusukela ngoJanuwari 1, 2012, futhi emva kwalokho, amazinga okuthola imali echazwe emgqeni odlule kulesi sigatshana (b) azoguqula ama-20 angamakhulu ayisithupha namakhulu amabili ($ 26,200) amafayili angashadile kanye namadola ayizinkulungwane ezingamashumi amathathu nesikhombisa ( $ 37,000) kubantu abafaka ngokuhlanganyela.
- (c) Imali engenayo evela kumasheya kanye nezibopho, izimali zokukhokhelwa kwemali, kanye namanothi aphethwe futhi abanjwe abantu abayizimpumputhe, noma ngabantu abaqinisekisiwe, ngokubhaliwe, udokotela ukuba abe yi-quadriplegic, futhi lapho inzuzo enjalo ivela ezimweni ezibangelwa umuntu ukuba yi-quadriplegic, ayikhokhiswa intela evezwe yilesi sahluko.
- (d) Asikho isakhamuzi saseTennessee esashiwo uMnyango wezokuVikela waseMelika ukuba sibe yisiboshwa sempi sinesibopho sokukhokhwa kwentela enikezwe lesi sahluko ngesikhathi sokuthunjwa nokuboshwa komuntu, noma izinsuku ezingama-60 (60) ukukhululwa komuntu onjalo, noma nini lapho kufanele kwenzeke.
- (e) (1) Akukho lutho oluqukethwe kulesi sahluko luzobizwa noma lubekwe ukugunyaza intela yentela engenayo emithwalweni ye-United States, kungakhathaliseki ukuthi iboniswa noma izibopho noma / noma ukwabiwa kwesitokwe ezinkampanini eziyizikhali ama-ejensi ngqo e-United States, ngenxa yokuthi izibopho kanye namasheya akhululekile kulokho intela yomthethosisekelo noma imithetho yase-United States; noma kwimali engenayo etholakala ezibophweni zombuso waseTennessee, noma yikuphi ukuma noma umasipala noma ezinye iziqephu zezombangazwe zombuso waseTennessee ezingekho ngaphansi kwentela ye-ad valorem.
- (2) Akukho okuqukethwe kulesi sahluko okuzobekwa noma kugcinwe ukugunyaza intela yentela engenayo kwi-dividends evela kwinkampani etshaywayo yokutshala izimali ezifanelekayo njengalokhu ngaphansi kwesigatshana A, isahluko 1, umsizi wesikhulu esingu-M we-Internal Revenue Code, ebhalwe ku-26 USC § 851 et seq .; kunikezwe, ukuthi ingxenye yenani lokutshala izimali zenkampani yokutshalwa kwezimali elawulwayo iyoba kunoma yikuphi ukuhlanganiswa kwezibopho noma izimali zikahulumeni wase-United States noma noma yiyiphi inhlangano noma isisetshenziswa sikahulumeni wase-United States noma ezibophezweni zombuso waseTennessee, noma noma yimuphi umasipala noma yimuphi umasipala noma ukwehlukaniswa kwezombangazwe zombuso waseTennessee, kufaka phakathi noma yiyiphi inhlangano, ibhodi, igunya noma ikhomishana yase-United States noma isimo saseTennessee. Izinzuzo ezinjalo ngeke zikhishwe intela yentela engenayo kuphela ngokulingana nengeniso yenkampani yokutshala izimali ezilawulwa yizintshisekelo ezibophezelekile noma ezinamasheya ohulumeni wase-United States noma noma yiyiphi inhlangano noma isisetshenziswa sikahulumeni wase-United States noma ngezibopho isimo saseTennessee, nanoma yisiphi isifunda noma noma yimuphi umasipala noma ukwehlukaniswa kwezombangazwe zombuso waseTennessee, kufaka phakathi noma yiyiphi inhlangano, ibhodi, igunya noma ukuthunyelwa kwe-United States noma isimo saseTennessee.
- (3) Ayikho inhlangano eyokhokhwa ukuthi ikhokhe intela engenayo engayitholakali ngaphansi kwalesi sahluko kunoma yimaphi amasheya kanye / noma izibopho eziyingxenye yochungechunge lepropati yayo esetshenziswa manje noma izohlolwa intela ye-ad valorem; noma lapho amasheya kanye / noma izibopho ezinjalo ziyingxenye yampahla enquma ukubaluleka kwamasheya asekhona manje noma ngemuva kwalokho ahlolwe intela ye-ad valorem kumnikazi wesitoreji.
- (4) Akekho umuntu ozohlolwa ngalokhu intela ngemali engenayo kusuka kunoma yikuphi isitokisi kunoma yiyiphi inhlangano lapho inani lamasheya lihlolwa khona i-ad valorem kumnikazi wesitoreji kulo mbuso.
- (5) Akekho umuntu ozohlolwa ngalokhu intela ngemali engenayo kusuka kunoma yisiphi isitoreji kunoma iyiphi inhlangano elayisenelwe ukwenza ibhizinisi kulo mkhakha njengenkampani yomshuwalense.
- (6) Akekho umuntu ozohlolwa ngalokhu intela ngemali engenayo kusuka kunoma yisiphi isitoreji kunoma yiliphi ibhange, izwe noma i-federally chartered, ukwenza ibhizinisi kulesi sifundazwe.
- (7) Akukho ukusatshalaliswa kwezimali ezizokhokhwa intela njengenzuzo ngaphansi kwalesi sahluko, futhi akukho ukusatshalaliswa kwemali eyengeziwe ngokwemali yesabelo sezimali okuyokhokhwa ngonyaka lapho kusatshalaliswa khona; kodwa konke okunye okushiwo yi-surplus eyothola kuyokwenziwa intela njengenzuzo lapho noma ngasiphi isimo esenziwe, kungakhathaliseki ukuthi leyo mali isetshenziswe nini. Ama-dividends e-Stock akhishwe kungakapheli (1) unyaka wokukhishwa kwezimali uzokhokhiswa ngonyaka otholwe ngokwezinga elenziwe ngokwezimali ezengeziwe; okuhlinzekwe, okuzuze ngaphezu kwe-value noma imali yokuqala ye-capital interest yamasheya okuqala abanjwe kuyokhokhwa intela kumnikazi wamasheya kunoma yikuphi ukudluliselwa kwesitoreji kumuntu ongabhalisi ngonyaka onjalo wokudluliselwa, lapho ukudluliselwa kwenzeka esikhathini esingangonyaka owodwa (1) ngaphambi ukuhlenga noma ukuhlengwa. Kodwa-ke, kuzobe kungakhokhiswa intela ngaphansi kokuhlinzekwa kwalesi sigaba, ukusatshalaliswa okwenziwe ngokulandela imigomo eyala ukuhlukaniswa kwesitokisi ekuphoqelelweni kwezimiso zokungathembeki.
- (8) Imali engenayo kusuka emashekheni nasezibophweni zezemfundo, ezenkolo noma ezinye izikhungo ezinjengezenhlalakahle ezihlelelwe inhlalakahle jikelele hhayi inzuzo noma inzuzo ngayinye engakhokhiswa intela ngaphansi koMthetho Wokuhlola, ohlanganiswe ku § 67-5-212, ukukhululeka ezintela ezibekwe yilesi sahluko; kunikezwe ukuthi uma ngabe imfundo, inkolo noma enye indawo efana neyesikhungo iveza izintela noma izibopho, imali engenayo noma inzuzo noma yinoma yiyiphi ingxenye yayo eya kubantu abazimele noma izinkampani ngenzuzo noma inzuzo hhayi nje ngezinjongo zemfundo, zenkolo noma ezokusiza, inzuzo engenayo noma inzuzo izobe ingaphansi kwentela ebekwe kulesi sahluko.
- (9) Imali engenayo evela kumasheya kanye nezibopho zezinkokhelo zempesheni kanye nezinkokhelo zokwabelana ngenzuzo ezingakhokhiswa intela yentela yombuso ayikhokhwa intela enqunywe yilesi sahluko.
- (10) Imali engenayo evela kumasheya kanye nezibopho ezigcinwe yi-fiduciary futhi ikhokhelwe noma ngokungenakuqondiswa eceleni ukuze kuzuze ezemfundo, zenkolo, noma ezinye izikhungo ezihlelelwe inhlalakahle jikelele hhayi inzuzo noma inzuzo eyinzuzo engakhokhiswa intela ngaphansi UMthetho Wokuhlola, ohlanganiswe ku § 67-5-212, ukhululekile ezintela ezibekwe yilesi sahluko.
- (11) Yonke imali engenayo evela kwizintshisekelo ezibolekwa ngamabhizinisi afanelekayo ekuthuthukiseni, ukuthuthukiswa, ukusebenza, noma impahla yangempela ngaphakathi kwendawo yebhizinisi, njengoba kuchaziwe kusihloko 13, isahluko 28, ingxenye 2 ngeke ikhululwe intela.
- (12) Imali engenayo etholakala kwi-trust trust e-trust eyenziwe ukugcinwa njalo kwamangcwaba ngokulandela isihloko 46 ngeke ikhululwe intela ebekwe yile sahluko.
- (13) Akukho okuqukethwe kule sahluko okuzobekwa noma kugcinwe ukugunyaza intela kwanoma yimuphi intela ngemali etholakalayo noma ukusabalaliswa esikhwameni sokutshala izimali esihlelwe njenge-unit trust trust ekhokhwa njengokwesekelo lomxhaso ngaphansi kuka-USC §§ 671-677, noma ehleliwe njengokubambisana okulinganiselwe okukhokhwa ngaphansi kuka-USC §§ 701-761 futhi obhalisiwe ngaphansi kwe-Investment Company Act ka-1940, ohlanganiswe ku-USC § 80a-1 no-1; kunikezwe ukuthi ingxenye yezimali zokutshala izimali zalesi sikhwama sokutshala izimali kuyoba kunoma yikuphi ukuhlanganiswa kwezibopho noma izimali zikahulumeni wase-United States, noma yiyiphi inhlangano noma izinsimbi zikahulumeni wase-United States, noma ezibophweni zombuso waseTennessee, noma yisiphi isifunda noma noma yimuphi umasipala noma ukwehlukaniswa kwezombangazwe zombuso waseTennessee, kufaka phakathi noma yiyiphi inhlangano, ibhodi, igunya noma ukuthunyelwa kwe-United States noma isimo saseTennessee. Imali engenayo noma ukusabalalisa kuyokhipha imali ekhokhelwa intela yentela kuphela ngokulingana nengeniso yesikhwama sokutshala izimali esenzelwe isithakazelo kumabhondi noma izimali zikahulumeni wase-United States, nanoma iyiphi inhlangano noma isisetshenziswa sikahulumeni wase-United States, noma izibopho zombuso waseTennessee, nanoma yikuphi ukuhlala noma noma yimuphi umasipala noma ukuhlukaniswa kwezombangazwe zombuso waseTennessee, kuhlanganise nanoma yiliphi i-ejensi, ibhodi, igunya noma ukuthunyelwa kwe-United States noma isimo saseTennessee.
- (14) Akukho okuqukethwe kulesahluko okuzobekwa noma kugunyazwe ukuthi kukhishwe intela yimuphi intela ngemali etholakalayo noma ukusabalalisa kwi-akhawunti ye-akhawunti yomhlalaphansi njengalokhu kuchaziwe ku-§ 213 yomthetho womphakathi 105-34, uma nje imali enjalo noma ukunikezelwa hhayi ngaphansi kwentela yentela kahulumeni.
- (15) Akukho okuqukethwe kulesahluko okuzobekwa noma kugunyazwe ukukhokhwa intela kwanoma yiliphi intela ngemali etholakalayo noma ukusabalaliswa okuvela ku-Roth IRA njengoba kuchazwe eSigabeni 302 soMthetho kaHulumeni 105-34, uma nje imali enjalo noma ukusabalalisa kungekho ngaphansi intela yentela yenhlangano.
- (16) Intela ebekwe yilesi sahluko ayisebenzi kuleyo nhlangano eyanelisa izidingo ezilandelayo:
- (A) It:
- (i) Ihlukaniswa njengobambiswano noma ukwethembana ngokuhambisana ne-USC § 7701, kanye nemithetho kanye nezinqumo zikahulumeni ezenziwe ngaphansi kuka-USC § 7701;
- (ii) Ukhethiwe ukuba aphathwe njengengxenyana yokutshala izimali (REMIC) ngaphansi kuka-USC § 860D;
- (iii) Ukhethe ukwelashwa njengethenteti yokutshala izimali zokuthengisa utshalomali (FASIT) ngaphansi kwe-USC § 860L; noma
- (iv) Ingabe i-trust trust yebhizinisi, njengoba ichazwe ku-§ 48-101-202 (a), noma ihlukaniswa njengokwethenjelwa ngaphansi kwemithetho yombuso lapho idalwe khona futhi inganakwa intela yentela engaphansi kuka-US US § 7701 , kanye nemithethonqubo kanye nezinqumo zikahulumeni ezenziwe ngaphansi kuka-USC § 7701, lapho i-domicile yokuthengisa ye-trustee engekho kulo mbuso; futhi
- (B) (i) Inhloso yodwa yenkampani, ngaphandle kokubeka phambili kanye nokuhlinzekwa kwempahla yezinto ezibekwe ngaphambili, yi-securitization esisekelwa ngemali yezibopho zezikweleti, njengezikhwama zokuqala zokuqala, okubalwa nokubolekwa kwemali yokulingana ekhaya, izikweletu zokuhweba, noma ngabe i-akhawunti evulekile noma ekhonjiswe inothi noma inkokhelo noma isivumelwano sokuthengisa okunemibandela, izibopho ezishintshelwe imali yokuthola imali, izikweletu zekhadi lesikweletu, izimpahla zokuqashisa zomuntu siqu eziphathwe njengezikweletu ngenhloso ye-Internal Revenue Code ka-1986, ezihlanganiswe ngo-26 USC, ukubolekwa kwemoto noma izibopho ezifanayo zezikweletu.
- (ii) "Izimali zokuhweba" njengoba zisetshenziselwa ukuhlukaniswa iziqephu (e) (16) (B) (i) kusho izibopho ezivela ekudayisweni kokufakwa kwenkampani ejwayelekile.
- (17) Imali engenayo esitokisini kunoma yikuphi ukugcinwa kwezimali zokuthengisa utshalomali, okuchazwe ku-§ 67-4-2004, ayikhokhwa intela eshiwo yilesi sahluko.
- (18) Imali engenayo evela kumasheya kanye nezibopho zezinkolelo zokunakekelwa okuqhubekayo noma ukuthuthukiswa kwamathuna angasese, amathuna, noma izizathu zokungcwaba azikhokhiswa intela ebekwe yile sahluko.
Ngakho-ke ngenkathi uMbuso waseTennessee ungenayo intela ejwayelekile yokuthola imali, kufanelekile ukukhumbula ukuthi uHulumeni waseTennessee unomholo ngamunye wokuthola imali owaziwa njengeTennessee Hall Income Tax noma intela yeHholo futhi, futhi i-Tennessee Ifa Intela. Zombili zazo zingathinta wena phansi kanye dollar ngezansi ngokuhamba kwesikhathi.
Ulwazi oluthe xaxa mayelana noMthetho WezeTholo LaseTennessee litholakala e-Tennessee Code echazwe kusihloko 67, Isahluko 2.
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