You only have to pay gift tax if

來源: 2010-06-15 09:17:14 [舊帖] [給我悄悄話] 本文已被閱讀:

your accumulated lifetime gift exceeds $1,000,000. The annual exemption is only used to calculate the lifetime gift amount, not the threshold to determine your tax liability. BTW, the current annual exemption is $13,000/person, not $12,000