"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% |
