But when you die, you can only pass 2.2 mil tax free to your son, instead of 5.2 mil for everyone, since you used up 3 mil during your life time.
Unified Credit = gift during lifetime + gift after death (inheritance) < 5.2 mil.
Yes. You just have to put it on a different form, called Unified
本帖於 2014-09-13 19:37:15 時間, 由普通用戶 lexm5 編輯