【在 a*****h 的大作中提到】 : 看了你发的连接,很有用。谢谢。 : 我们都是中国公民,根据下面这条,是不是每年只允许gift $12k 免税? : (An annual limit applies if your spouse is not a U.S. citizen.)
p*y
33 楼
这段话说的是什么? estate tax exclusion Any amount you use out of your lifetime gift tax exclusion counts against the estate tax exclusion, which is $2,000,000 as of 2008 and $3,500,000 as of 2009. This means that if you use $250,000 of the limit by making gifts during your lifetime, you have reduced by $250,000 the amount that can pass through your estate free of the estate tax. So you shouldn't ignore your lifetime limit even if you feel certain that your lifetime gifts will never add up to that amount