"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% |
