2017 Gift Tax Exemption 贈與免稅額度
You may know that Annual gift of $14,000 per person is tax free, meaning anyone can give you $14,000 a year without paying gift tax. This is a good way for parents to transfer their wealth to children start when they are young.
多數人知道美國的年度贈與稅是每人美金一萬四千塊, 這個意思是, 任何一個人每年都可以給你一萬四千塊而不用繳贈與稅, 不論他們是你的祖父母, 父母, 親朋好友, 或是陌生人.
The annual gift tax exclusion is set and stuck at $14,000 since 2013. The $14,000 can be gifted to as many family members/heirs as desired and these gifts do not count toward the lifetime gift exemption.
But if you need a downpayment help from parents (or anyone), you can use the lifetime exemption that allows for much larger gifts. This is an effective way to receive an inheritance early!
For 2017 the estate and gift tax exemption is $5.49 million per individual. This means a person can leave up to $5.49 million to their family/heirs and they will not be required to pay any federal estate or gift tax.
2017年的終身贈與金額是五百四十九萬美金, 這意思就是你的家人贈與你的金額只要不超過這個數字, 你就不需要負任何聯邦的贈與稅. 這個是比較少人知道的.
Using this method, a donor can give an amount today and declare it against their estate exemption in the future (the donor need to report to IRS but no tax issue for either the donor or you). This allows for receiving an inheritance early to help with Down Payment.
贈與人在年度報稅單上要註明這筆贈與即可. 這對有錢人在生前轉移財產有很大的幫助, 不然等過世了才繼承財產就會有遺產稅 (40%) 要繳.
For 2018, the annual gift tax exclusion is up to $15,000 and the lifetime gift tax exemption is $5.6 million.