哪些州有財產稅 (estate tax) /遺產稅 (inheritance tax) (update Mar 13, 2021)
有產人士可能要考慮financial planning. 要是淨資產超過幾個米, 要想到財產稅/遺產稅(estate tax/inheritance tax). 這倆種稅主要的不一樣在於是由誰來付稅. Estate tax 是死者留下的淨財產需要交的稅. Inheritance tax 是那些拿到遺產的人要交稅. 目前聯邦沒有遺產稅但有estate tax. 2021年, federal estate tax 是在超過11.7 millions 以上資產的要交稅.
除了federal 的estate tax, 目前有12個州以及DC有estate tax, 6個州有inheritance tax. 從表1和2 看, Maryland 是即有estate又有inheritance tax的州. 東西倆岸華人多的州挺多有estate tax. 有些州隻有1 million 的exemption.
知道了這些州有estate tax and/or inheritance tax. 是否應該考慮避免在那些州度過餘生假如果不想loss the hard earned money.
表1: 在2020和2021 年有estate tax 的州
|
State |
Exclusion amount |
Top tax rate |
|
Connecticut |
$7.1 million |
12% |
|
District of Columbia |
$4 million |
16% |
|
Hawaii |
$5.49 million |
20% |
|
Illinois |
$4 million |
16% |
|
Maine |
$5.8 million |
12% |
|
Maryland |
$5 million |
16% |
|
Massachusetts |
$1 million |
16% |
|
Minnesota |
$3 million |
16% |
|
New York |
$5.85 million |
16% |
|
Oregon |
$1 million |
16% |
|
Rhode Island |
$1.58 million |
16% |
|
Vermont |
$5 million |
16% |
|
Washington |
$2.193 million |
20% |
- New Jersey’s estate tax was repealed on Jan. 1, 2018.
表2. 有inheritance tax 的州
|
State |
Top tax rate |
|
Iowa |
15% |
|
Kentucky |
16% |
|
Maryland |
10% |
|
Nebraska |
18% |
|
New Jersey |
16% |
|
Pennsylvania |
15% |
注: inheritance tax較複雜, 不同州根據死者與遺產受惠者的關係(比如子女, siblings 等)的不同, exemption 以及收的稅也不一樣.
哪些州有財產稅/遺產稅 (Dec. 8, 2018)
有產人士可能要考慮financial planning. 要是淨資產超過幾個米, 要想到財產稅/遺產稅(estate tax/inheritance tax). 這倆種稅主要的不一樣在於是由誰來付稅. Estate tax 是死者留下的淨財產需要交的稅. Inheritance tax 是那些拿到遺產的人要交稅. 目前聯邦沒有遺產稅但有estate tax. 2018年, federal estate tax 是在超過11.18 millions 以上資產的要交稅.
目前有12個州以及DC有estate tax. 從表1和2 看, Maryland 是即有estate又有inheritance tax的州. 東西倆岸華人多的州挺多有estate tax. 有些州隻有1 million 的exemption.
知道了這些州有estate tax and/or inheritance tax. 是否應該考慮避免在那些州度過餘生假如不想白白loss the hard earned money.
表1: 有estate tax 的州
|
State |
Exclusion amount |
Top tax rate |
|
Connecticut |
$2.6 million |
12% |
|
District of Columbia |
$11.2 million |
16% |
|
Hawaii |
$11.2 million |
15.7% |
|
Illinois |
$4 million |
16% |
|
Maine |
$5.6 million |
12% |
|
Maryland |
$4 million |
16% |
|
Massachusetts |
$1 million |
16% |
|
Minnesota |
$2.4 million |
16% |
|
New York |
$5.25 million |
16% |
|
Oregon |
$1 million |
16% |
|
Rhode Island |
$1.538 million |
16% |
|
Vermont |
$2.75 million |
16% |
|
Washington |
$2.193 million |
20% |
- New Jersey’s estate tax was repealed on Jan. 1, 2018.
表2. 有inheritance tax 的州
|
State |
Top tax rate |
|
Iowa |
15% |
|
Kentucky |
16% |
|
Maryland |
10% |
|
Nebraska |
18% |
|
New Jersey |
16% |
|
Pennsylvania |
15% |
注: inheritance tax較複雜, 不同州根據死者與遺產受惠者的關係(比如spouse, 子女, siblings 等)的不同, exemption 以及收的稅也不一樣.
