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"In this world nothing can be said to be certain, except death and taxes." -- by Benjamin Franklin
剛和我的幾位朋友山上滑雪回來。他們的情況是太太和孩子申請成美國公民,隻是丈夫保留中國公民身份。有鑒於他們的高資產情況,在山上我曾建議過他們夫妻倆都辦美國公民。他們如果夫妻倆不全是美國公民,God forbid, 去世時(跟去世的順序有關)要繳納很多聯邦和州遺產稅(即死亡稅),可能給後代留下意想不到大麻煩,甚至出現完全不想要的結果。比如遺產多是不易變現(low liquidity assets, 如地產)的情況,因後代馬上要繳的遺產稅必須是現金,後代被迫短時變賣家產兌現,損失可能巨大。-- 想象一下在那剛剛失去親人的悲痛的日子裏,咱們那仁慈的政府要孩子立刻湊足現金交巨額死亡稅。孩子要麽把地產低價賣掉, 要麽去坐班房。這能說是無所謂的事嗎?死不瞑目啊!
注意2014年夫妻一方是外國公民一方是美國公民的可以接受的gift exemption才僅有$145,000,而2014聯邦免稅額為夫妻倆對每個孩子各有$5,340,000。所以如果你們有$M百萬家產,為了享受政府這寬鬆的遺產(死亡)稅率,雙方都要辦美國公民,否則就可能要在已交過N次稅的家產上再繳一大筆遺產稅。這筆巨款真能把死人嚇活了就好了。2014聯邦起征稅率為40%,區別你是想讓聯邦征稅起點為每個孩子$5,340,000, 還是$145,000。許多州還有遺產稅另繳,數據詳見下表。查查表後你還敢死嗎?
準確描述:Under ATRA, the estate tax exemption can effectively shelter transfers of up to $5 million (indexed to $5.25 million for 2013 and $5.34 million for 2014) to non-spouse beneficiaries. The same tax shelter is available for lifetime transfers, but such gifts reduce the available estate tax shelter. However, if your spouse is not a U.S. citizen, the unlimited marital deduction privilege doesn’t apply. Instead, you must use the estate tax exemption ($5.25 million for 2013 and $5.34 million for 2014) to cover assets transferred to your non-citizen spouse at death. Furthermore, the lifetime gift tax exemption for gifts to a non-citizen spouse is limited to $143,000 for 2013 and $145,000 for 2014.
下表是從2009年至今的各有遺產免稅額和遺產稅率州的數據,沒死亡稅的州不在表中。
該死的,俺在的Texas沒有州死亡稅!
State |
2009 Exemption |
2010 Exemption |
2011 Exemption |
2012 Exemption |
2013 Exemption |
2014 Exemption |
Connecticut |
$2,000,000 |
$3,500,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
Delaware |
$3,500,000 effective 07/01/2009 |
$3,500,000 |
$5,000,000 |
$5,120,000 |
$5,250,000 |
$5,340,000 |
District of Columbia |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Hawaii |
No state estate tax |
$3,600,000 effective 05/01/2010 |
$3,600,000 |
$3,600,000 or $5,120,000 |
$5,250,000 |
$5,340,000 |
Illinois |
$2,000,000 |
No state estate tax |
$2,000,000 |
$3,500,000 |
$4,000,000 |
$4,000,000 |
Kansas |
$1,000,000 |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
Maine |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$2,000,000 |
$2,000,000 |
Maryland |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Massachusetts |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Minnesota |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
New Jersey |
$675,000 |
$675,000 |
$675,000 |
$675,000 |
$675,000 |
$675,000 |
New York |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
North Carolina |
$3,500,000 |
No state estate tax |
$5,000,000 |
$5,120,000 |
No state estate tax |
No state estate tax |
Ohio |
$338,333 |
$338,333 |
$338,333 |
$338,333 |
No state estate tax |
No state estate tax |
Oklahoma |
$3,000,000 |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
No state estate tax |
Oregon |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
Rhode Island |
$675,000 |
$850,000 |
$859,350 |
$892,865 |
$910,725 |
$921,655 |
Tennessee |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,000,000 |
$1,250,000 |
$2,000,000 |
Vermont |
$2,000,000 |
$2,000,000 |
$2,750,000 |
$2,750,000 |
$2,750,000 |
$2,750,000 |
Washington |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,000,000 |
$2,012,000 |
下表是從1997年至今的聯邦遺產免稅額和遺產稅率。看來咱們仁慈的政府近兩年放鬆了對公民死的懲罰!
Year |
Estate Tax Exemption |
Top Estate Tax Rate |
1997 |
$600,000 |
55% |
1998 |
$625,000 |
55% |
1999 |
$650,000 |
55% |
2000 |
$675,000 |
55% |
2001 |
$675,000 |
55% |
2002 |
$1,000,000 |
50% |
2003 |
$1,000,000 |
49% |
2004 |
$1,500,000 |
48% |
2005 |
$1,500,000 |
47% |
2006 |
$2,000,000 |
46% |
2007 |
$2,000,000 |
45% |
2008 |
$2,000,000 |
45% |
2009 |
$3,500,000 |
45% |
2010 |
$5,000,000 |
35% |
2011 |
$5,000,000 |
35% |
2012 |
$5,120,000 |
35% |
2013 |
$5,250,000 |
40% |
2014 |
$5,340,000 |
40% |
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