兩種稅

第一，她要付gift tax

gift tax is calculated as the value of the account at the time of the gift, any value above $14,400 is taxable
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Gift-Taxes

This is due at the year in which the gift is given。但是你不用付。

第二，你要付增值稅

for capital gain tax when you sell any of the security, basis of the stock is HER base when SHE bought it, not the value of the stocks when she gifted it to you.

This is due at the year when a certain stock is sold.

For example, she bought stock at $50, gifted to you at $40, you sold at $60, your taxable gain is $60-50. $40 is not relevant.

ask an accountant.

所有跟帖： 

• 增值稅誰買賣股票，贏了都得付，你這個等於白說 -慧惠- ♀ (0 bytes) () 06/15/2015 postreply 20:11:41

• 不是gift，是transfer給我。 -goingplace- ♀ (0 bytes) () 06/16/2015 postreply 03:30:28

• IRS隻問是gift還是income，除非你花錢把她的賬戶買過來 -檸檬椰子汁- ♂ (392 bytes) () 06/16/2015 postreply 05:50:26

• 也沒看懂transfer 的意思。 -vest2005- ♀ (253 bytes) () 06/16/2015 postreply 06:17:09

• 看了你和檸檬椰子的回帖，明白了，其實就是她自己把股票賣了，虧損的她自己用來抵稅就好了，完全沒必要轉。 -goingplace- ♀ (6 bytes) () 06/16/2015 postreply 13:21:59

• gift量是有限製的 -味苦- ♂ (0 bytes) () 06/16/2015 postreply 06:18:02

• tax free的gift量是有限製的（<14000), 超過這個限製你繳稅，可以無限給 -檸檬椰子汁- ♂ (0 bytes) () 06/16/2015 postreply 06:29:52

• 借機請教哈：如中國祖父母給美國孫子錢，美國的稅法怎麽規定的？有多少限量？先謝。 -bluey- ♂ (6 bytes) () 06/16/2015 postreply 18:03:20

• 如果沒記錯的話，國外的贈與人不需要付贈與稅，接受的美國人也不用付稅。沒超過10萬，連申報也不要。 -白雲青山- ♂ (6 bytes) () 06/16/2015 postreply 18:48:58

• 更確切地說，國外贈與人不需要付美國贈與稅，具體國外人是否要在自己國家付贈與稅，和美國沒關係。 -檸檬椰子汁- ♂ (0 bytes) () 06/17/2015 postreply 06:16:25