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"In this world nothing can be said to be certain, except death and taxes." -- by Benjamin Franklin
刚和我的几位朋友山上滑雪回来。他们的情况是太太和孩子申请成美国公民,只是丈夫保留中国公民身份。有鉴于他们的高资产情况,在山上我曾建议过他们夫妻俩都办美国公民。他们如果夫妻俩不全是美国公民,God forbid, 去世时(跟去世的顺序有关)要缴纳很多联邦和州遗产税(即死亡税),可能给后代留下意想不到大麻烦,甚至出现完全不想要的结果。比如遗产多是不易变现(low liquidity assets, 如地产)的情况,因后代马上要缴的遗产税必须是现金,后代被迫短时变卖家产兑现,损失可能巨大。-- 想象一下在那刚刚失去亲人的悲痛的日子里,咱们那仁慈的政府要孩子立刻凑足现金交巨额死亡税。孩子要么把地产低价卖掉, 要么去坐班房。这能说是无所谓的事吗?死不瞑目啊!
注意2014年夫妻一方是外国公民一方是美国公民的可以接受的gift exemption才仅有$145,000,而2014联邦免税额为夫妻俩对每个孩子各有$5,340,000。所以如果你们有$M百万家产,为了享受政府这宽松的遗产(死亡)税率,双方都要办美国公民,否则就可能要在已交过N次税的家产上再缴一大笔遗产税。这笔巨款真能把死人吓活了就好了。2014联邦起征税率为40%,区别你是想让联邦征税起点为每个孩子$5,340,000, 还是$145,000。许多州还有遗产税另缴,数据详见下表。查查表后你还敢死吗?
准确描述:Under ATRA, the estate tax exemption can effectively shelter transfers of up to $5 million (indexed to $5.25 million for 2013 and $5.34 million for 2014) to non-spouse beneficiaries. The same tax shelter is available for lifetime transfers, but such gifts reduce the available estate tax shelter. However, if your spouse is not a U.S. citizen, the unlimited marital deduction privilege doesn’t apply. Instead, you must use the estate tax exemption ($5.25 million for 2013 and $5.34 million for 2014) to cover assets transferred to your non-citizen spouse at death. Furthermore, the lifetime gift tax exemption for gifts to a non-citizen spouse is limited to $143,000 for 2013 and $145,000 for 2014.
下表是从2009年至今的各有遗产免税额和遗产税率州的数据,没死亡税的州不在表中。
该死的,俺在的Texas没有州死亡税!
State |
2009 Exemption |
2010 Exemption |
2011 Exemption |
2012 Exemption |
2013 Exemption |
2014 Exemption |
Connecticut |
$2,000,000 |
$3,500,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
Delaware |
$3,500,000 effective 07/01/2009 |
$3,500,000 |
$5,000,000 |
$5,120,000 |
$5,250,000 |
$5,340,000 |
District of Columbia |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Hawaii |
No state estate tax |
$3,600,000 effective 05/01/2010 |
$3,600,000 |
$3,600,000 or $5,120,000 |
$5,250,000 |
$5,340,000 |
Illinois |
$2,000,000 |
No state estate tax |
$2,000,000 |
$3,500,000 |
$4,000,000 |
$4,000,000 |
Kansas |
$1,000,000 |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
Maine |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$2,000,000 |
$2,000,000 |
Maryland |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Massachusetts |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Minnesota |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
New Jersey |
$675,000 |
$675,000 |
$675,000 |
$675,000 |
$675,000 |
$675,000 |
New York |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
North Carolina |
$3,500,000 |
No state estate tax |
$5,000,000 |
$5,120,000 |
No state estate tax |
No state estate tax |
Ohio |
$338,333 |
$338,333 |
$338,333 |
$338,333 |
No state estate tax |
No state estate tax |
Oklahoma |
$3,000,000 |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
Oregon |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Rhode Island |
$675,000 |
$850,000 |
$859,350 |
$892,865 |
$910,725 |
$921,655 |
Tennessee |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,250,000 |
$2,000,000 |
Vermont |
$2,000,000 |
$2,000,000 |
$2,750,000 |
$2,750,000 |
$2,750,000 |
$2,750,000 |
Washington |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,012,000 |
下表是从1997年至今的联邦遗产免税额和遗产税率。看来咱们仁慈的政府近两年放松了对公民死的惩罚!
Year |
Estate Tax Exemption |
Top Estate Tax Rate |
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 |
$1,500,000 |
48% |
2005 |
$1,500,000 |
47% |
2006 |
$2,000,000 |
46% |
2007 |
$2,000,000 |
45% |
2008 |
$2,000,000 |
45% |
2009 |
$3,500,000 |
45% |
2010 |
$5,000,000 |
35% |
2011 |
$5,000,000 |
35% |
2012 |
$5,120,000 |
35% |
2013 |
$5,250,000 |
40% |
2014 |
$5,340,000 |
40% |
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