我覺得我說的基本原理（除了數據，我見過的25萬大概是指美國的房子，有人說國外的房產變賣有50萬刀的免稅，下麵這篇又說有60萬，it's all over map）沒有錯，但是這裏有個文章提到新的東西：
http://www.provisors.com/knowledgebase/documents/NEW%20EXPATRIATION%20ARTICLE_Malley.pdf
我大概看了一下，也不是很懂。大意就是你的綠卡拿到那一天的房產超過60萬的那部分要交exit tax，然後如果你父母也拿了綠卡，那他們給你的錢（遺產或者饋贈）交45%的稅。
因為你家的房產三個人共有，所以，你首先要對你的那1/3的房產-60萬交稅，如果不到那就不用管了；然後如果你父母拿到綠卡後贈送你另外2/3房產，他們要對這贈送的2/3交gift tax (美國，饋贈禮品的稅是贈送人負擔的)。但是如果你父母是在他們拿到綠卡之前贈送那2/3呢，那好像美國就收不到這部分稅了。
但是按美國的稅法，不管你在美國國內還是國外有收入（而中國隻對在中國的收入收稅），都要報稅，具體收不收稅，收多少，要有很多的planning，很多花樣百出的表格，我覺得父母錢太多的人最好能花錢請專家。
再說一遍，我對稅法不太懂。以上的都是common sense 加上一點狗狗（tax liability for green card holder foreign income property 諸如此類）。
再加上一篇：
There is no Federal inheritance tax. Some states still have them so you'll need to check with your state tax folks.
If you have signatory authority over foreign bank or other depository accounts that exceed $10,000 in aggregate value, you'll need to file a TD F 90-22.1 every year. No tax is due with the report, but the penalties for failure to file are severe.
If you receive distributions in excess of $100k from a foreign estate or trust, you must also file a Form 3520 return. Again, no tax is due with this return, but the failure to file penalties are severe.
The rental income from the properties is taxable in the US since you are a lawful permanent resident. However you can claim a credit for any foreign income taxes paid using Form 1116. Essentially this will result in your paying tax at the higher of the US or foreign tax rates. You are NOT double taxed in this case.
If you have signatory authority over foreign bank or other depository accounts that exceed $10,000 in aggregate value, you'll need to file a TD F 90-22.1 every year. No tax is due with the report, but the penalties for failure to file are severe.
If you receive distributions in excess of $100k from a foreign estate or trust, you must also file a Form 3520 return. Again, no tax is due with this return, but the failure to file penalties are severe.
The rental income from the properties is taxable in the US since you are a lawful permanent resident. However you can claim a credit for any foreign income taxes paid using Form 1116. Essentially this will result in your paying tax at the higher of the US or foreign tax rates. You are NOT double taxed in this case.
