不要做傻事。這麽大的事情不能ＤＩＹ，要找會計谘詢。

First，lifetime gift exemption is same as the estate tax exemption.  https://smartasset.com/retirement/lifetime-gift-tax-exemption   You have the total $11 mil per person, no matter you give away during your life time or bequest it after death.  You just report 709 forms about your gift  every time you give someone something.  When you file estate tax the IRS addes up all your lifetime gifts and deduct them from your estate tax exemption. 

Second, don't be stupid.  If you gift the house to the child now, the cost basis goes with the gift so your child will pay capital gain tax on the gain from the time YOU bought the house to the time HE sold it.   If the house is transfered to your child when you die,  the cost basis of the house is reset to the value at your time youf death, and your child pays no capital gain tax if he sells immediately. 

This is called step-up basis, google it. 

 

所有跟帖： 

• 讚 -BrightLine- ♂ (0 bytes) () 03/09/2024 postreply 19:11:53

• I understand the step-up basis. You are right the form 709 -讓股票飛- ♀ (148 bytes) () 03/09/2024 postreply 19:12:29

• 那父母一個過世時，馬上抓緊用 pass inheritance? -RomaVacation- ♂ (84 bytes) () 03/09/2024 postreply 19:57:47

• 不知道你要問什麽。 -檸檬椰子汁- ♂ (202 bytes) () 03/09/2024 postreply 20:47:13

• 多謝。我要問的是配偶一個人死後應該做什麽？ -RomaVacation- ♂ (399 bytes) () 03/09/2024 postreply 20:59:32