update往国内汇款的问题(see my first post for details)# Parenting - 为人父母
J*9
1 楼
我也把网上查的相关资料和大家分享下！
了表谢意。
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GIFTING AND THE GIFT TAX (by Eric Holk)
Gift Tax
The federal government imposes a gift tax on certain lifetime transfers made
by any individual. Each taxpayer can give away up to $13,000 per year to an
unlimited number of different people, and none of those gifts will be
deemed taxable gifts (see “Annual Exclusion Gifts” discussion below for
more detail). Transfers to any one person in any one year above the annual
exclusion amount is considered a “taxable gift.” However, each taxpayer
has the right to make taxable gift transfers of up to $1,000,000 total
during her lifetime (above and beyond the $13,000 annual exclusion gifts)
without actually having to pay any gift tax, even though such gifts are
considered “taxable.” Lifetime taxable gift transfers in excess of the $1,
000,000 will require the taxpayer to pay a gift tax. The gift tax currently
ranges from 41% to 45%, depending on how much more than $1,000,000 is gifted
. Only the amount above $1,000,000 requires the payment of a gift tax; until
you exceed the $1,000,000 grand total, no actual gift tax is due.
Example: In 2009, you make the following gifts:
$10,000 to Mick Jagger.
$13,000 to Emmylou Harris.
$1,000,000 to [somebody you love].
$20,000 to Hillary Rodham Clinton.
$20,000 to Rush Limbaugh.
The gifts to Mick and Emmylou fall within the $13,000 annual exclusion, so
these gifts are neither taxable nor reportable. The other three gifts all
exceed the annual exclusion, so those gifts must be reported. The first $13,
000 of each of those gifts qualifies for the annual exclusion, so that part
of each gift is not subject to gift tax. The amounts above the annual
exclusion amount for each individual recipient will be deemed to be taxable
gifts. Consequently, the reported taxable gifts will be:
$987,000 to your loved one ($1,000,000 minus $13,000)
$7,000 to Hillary ($20,000 minus $13,000)
$7,000 to Rush ($20,000 minus $13,000)
========
Total taxable gifts: $1,001,000
Since this is more than the $1,000,000 lifetime total, there will be a gift
tax due and payable on the $1,000. At the 41% rate, this means a gift tax of
$410 will have to be paid by the person who made the gifts. The taxpayer
will have used up her $1,000,000 lifetime gift tax exemption, so unless
Congress changes the law, any future gifts of more than $13,000 in any one
year to any one person will result in the imposition of a gift tax.
Note that the RECIPIENTS of the gifts do not pay any tax on the gifts they
get.
If non-cash assets are gifted, the current fair market value of the gifted
asset must be established, documented, and reported to the IRS if the gift
is taxable. The recipient of the gift receives the giver’s tax basis in the
gifted asset, so if the gifted asset is worth more than the giver paid for
it, the recipient will be responsible for a capital gain tax if the
recipient later sells the asset. Except for this potential capital gain tax
liability, gifts are tax-free to the recipient. [Note: Some people seem to
think that a gift to another person should be tax-deductible for the giver.
This is not true for gifts to individuals. Only gifts to qualified charities
are tax-deductible to the giver.]
The Gift Tax is intertwined with the Estate Tax (the federal tax on one’s
estate at one’s death). To the extent that you have made taxable gifts
during your lifetime up to $1,000,000, the total of those taxable gifts will
be charged against and deducted from your federal estate tax exemption.
Currently, that exemption is $3,500,000, which means that you can leave that
amount of money to your heirs without an estate tax. Larger estates
normally will be subject to the estate tax to the extent they exceed $3,500,
000. However, if you have made lifetime taxable gifts, that will reduce your
estate tax exemption dollar-for-dollar up to the $1,000,000 figure. For
example, if you have made a total of $800,000 in taxable gifts during your
lifetime, upon your death your remaining estate tax exemption will be
reduced to $2,700,000 (should you die in 2009). Everything over $2,700,000
in your taxable estate will then be subject to the estate tax. Note that
even though transfers at death up to $3,500,000 are exempt from tax,
lifetime transfers are exempt only up to $1,000,000. It makes no sense, but
that’s the law.
There are a few exceptions to the Gift Tax, which will be addressed below.
Gift Tax Exclusion for Interspousal Transfers
The gift tax does not apply to transfers between spouses (unless one spouse
is not a U.S. citizen, in which case different rules apply). There is no
limit to the amount of assets that can be transferred between spouses, but
that applies only to husbands and wives, not to domestic partners (so far).
Transfers between domestic partners still count as taxable gifts to the
extent the amount transferred exceeds the annual gift tax exclusion.
Annual Gift Tax Exclusion
The law allows each taxpayer to transfer up to $13,000 per calendar year to
as many people as he or she wants, without having to report those gifts to
the IRS or have the gifts counted as taxable gifts. For example, if one
wanted to make gifts to 3 other individuals, one could give each person $13,
000 each calendar year ($39,000 total) without making any taxable gifts.
Even if you made annual exclusion gifts of $13,000 to each of 100 people (
totaling $1,300,000) in one year, this still would not result in any gift
tax.
For persons who have taxable estates and who have the liquid assets with
which to make annual exclusion gifts, it makes sense for them to do the
maximum gifting each year to each of the persons who will ultimately be
their heirs. This gets money out of the taxable estate without any gift or
estate tax consequences, and if the recipient takes and invests the gifted
funds, all the future growth on those funds is also out of the giver’s
taxable estate.
The annual exclusion amount is a cumulative total; it includes all gifts
made to each person throughout the year, including birthday presents,
Christmas presents, paying for a vacation trip for the other person, etc.
Transfers of $10,000 or more made by check are reported to the IRS by your
bank, so the IRS has the ability to monitor such transfers.
The annual exclusion amount is also adjusted for inflation. It used to be $
10,000 per year for many years, then it went to $11,000; as of January 1,
2006, it rose to $13,000; and as of January 1, 2009, it rose to $13,000. As
inflation continues, eventually the annual exclusion will rise to $14,000,
then $15,000, then $16,000, etc., but these changes only happen every
several years.
For domestic partners, this annual exclusion amount becomes the annual limit
of what can be transferred to one’s partner without triggering the gift
tax. If you give more than $13,000 to any one individual in any one calendar
year, the law requires you to file a federal gift tax return (IRS form 709)
by April 15 of the year after the year in which the taxable gift was made.
The first $13,000 of the gift is not taxable, but everything above that
amount is deemed a taxable gift. For example, if you gave someone $100,000
in one year, you would file a gift tax return the next year showing an
annual exclusion gift of $13,000 and a taxable gift of $87,000. Remember
that you will not actually pay any gift tax unless and until the total of
all your taxable gifts (excluding all annual exclusion gifts) exceeds $1,000
,000.
When one has a taxable estate that is likely to remain taxable even with
future increases in the estate tax exemption, it may be prudent to go ahead
and use up most or all of the $1,000,000 lifetime gift tax exclusion all at
once for the benefit of the person or persons you know for sure that you
want to leave the most. By making a gift of up to $1,000,000 now, even
though this reduces your future estate tax exemption, it allows the gift
recipient to take the money and invest it, and all future growth and income
generated by that $1,000,000 gift will also be removed from your taxable
estate. Besides, you can still make the $13,000 annual exclusion gift to
that person every year thereafter, since that annual exclusion amount is not
counted in or charged against the $1,000,000 lifetime total.
--------------------------------------------
Money 版没人回答啊。
请版上的兄弟姐妹答疑。
多谢多谢！！
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---------------------------------
最近想往国内汇6万美元给家里。
一个同事正好想从国内给美国汇款。
两人商量了下，我可以写支票给他；他再让人把相对应的人民币转到我家人的户头上。
我的朋友说，这样的话，我可能有麻烦。因为要说明为什么在美国转这么多钱给别人。
如果真是这样，我该怎么应对?
如果牵涉到美国税太麻烦的话，我就从hsbc直接汇款到国内家人的账户上。
这样就不会有问题了吧（借给家人无利息使用，以后再还我）。
谢谢啦！?
了表谢意。
----------------------------------------------------------
GIFTING AND THE GIFT TAX (by Eric Holk)
Gift Tax
The federal government imposes a gift tax on certain lifetime transfers made
by any individual. Each taxpayer can give away up to $13,000 per year to an
unlimited number of different people, and none of those gifts will be
deemed taxable gifts (see “Annual Exclusion Gifts” discussion below for
more detail). Transfers to any one person in any one year above the annual
exclusion amount is considered a “taxable gift.” However, each taxpayer
has the right to make taxable gift transfers of up to $1,000,000 total
during her lifetime (above and beyond the $13,000 annual exclusion gifts)
without actually having to pay any gift tax, even though such gifts are
considered “taxable.” Lifetime taxable gift transfers in excess of the $1,
000,000 will require the taxpayer to pay a gift tax. The gift tax currently
ranges from 41% to 45%, depending on how much more than $1,000,000 is gifted
. Only the amount above $1,000,000 requires the payment of a gift tax; until
you exceed the $1,000,000 grand total, no actual gift tax is due.
Example: In 2009, you make the following gifts:
$10,000 to Mick Jagger.
$13,000 to Emmylou Harris.
$1,000,000 to [somebody you love].
$20,000 to Hillary Rodham Clinton.
$20,000 to Rush Limbaugh.
The gifts to Mick and Emmylou fall within the $13,000 annual exclusion, so
these gifts are neither taxable nor reportable. The other three gifts all
exceed the annual exclusion, so those gifts must be reported. The first $13,
000 of each of those gifts qualifies for the annual exclusion, so that part
of each gift is not subject to gift tax. The amounts above the annual
exclusion amount for each individual recipient will be deemed to be taxable
gifts. Consequently, the reported taxable gifts will be:
$987,000 to your loved one ($1,000,000 minus $13,000)
$7,000 to Hillary ($20,000 minus $13,000)
$7,000 to Rush ($20,000 minus $13,000)
========
Total taxable gifts: $1,001,000
Since this is more than the $1,000,000 lifetime total, there will be a gift
tax due and payable on the $1,000. At the 41% rate, this means a gift tax of
$410 will have to be paid by the person who made the gifts. The taxpayer
will have used up her $1,000,000 lifetime gift tax exemption, so unless
Congress changes the law, any future gifts of more than $13,000 in any one
year to any one person will result in the imposition of a gift tax.
Note that the RECIPIENTS of the gifts do not pay any tax on the gifts they
get.
If non-cash assets are gifted, the current fair market value of the gifted
asset must be established, documented, and reported to the IRS if the gift
is taxable. The recipient of the gift receives the giver’s tax basis in the
gifted asset, so if the gifted asset is worth more than the giver paid for
it, the recipient will be responsible for a capital gain tax if the
recipient later sells the asset. Except for this potential capital gain tax
liability, gifts are tax-free to the recipient. [Note: Some people seem to
think that a gift to another person should be tax-deductible for the giver.
This is not true for gifts to individuals. Only gifts to qualified charities
are tax-deductible to the giver.]
The Gift Tax is intertwined with the Estate Tax (the federal tax on one’s
estate at one’s death). To the extent that you have made taxable gifts
during your lifetime up to $1,000,000, the total of those taxable gifts will
be charged against and deducted from your federal estate tax exemption.
Currently, that exemption is $3,500,000, which means that you can leave that
amount of money to your heirs without an estate tax. Larger estates
normally will be subject to the estate tax to the extent they exceed $3,500,
000. However, if you have made lifetime taxable gifts, that will reduce your
estate tax exemption dollar-for-dollar up to the $1,000,000 figure. For
example, if you have made a total of $800,000 in taxable gifts during your
lifetime, upon your death your remaining estate tax exemption will be
reduced to $2,700,000 (should you die in 2009). Everything over $2,700,000
in your taxable estate will then be subject to the estate tax. Note that
even though transfers at death up to $3,500,000 are exempt from tax,
lifetime transfers are exempt only up to $1,000,000. It makes no sense, but
that’s the law.
There are a few exceptions to the Gift Tax, which will be addressed below.
Gift Tax Exclusion for Interspousal Transfers
The gift tax does not apply to transfers between spouses (unless one spouse
is not a U.S. citizen, in which case different rules apply). There is no
limit to the amount of assets that can be transferred between spouses, but
that applies only to husbands and wives, not to domestic partners (so far).
Transfers between domestic partners still count as taxable gifts to the
extent the amount transferred exceeds the annual gift tax exclusion.
Annual Gift Tax Exclusion
The law allows each taxpayer to transfer up to $13,000 per calendar year to
as many people as he or she wants, without having to report those gifts to
the IRS or have the gifts counted as taxable gifts. For example, if one
wanted to make gifts to 3 other individuals, one could give each person $13,
000 each calendar year ($39,000 total) without making any taxable gifts.
Even if you made annual exclusion gifts of $13,000 to each of 100 people (
totaling $1,300,000) in one year, this still would not result in any gift
tax.
For persons who have taxable estates and who have the liquid assets with
which to make annual exclusion gifts, it makes sense for them to do the
maximum gifting each year to each of the persons who will ultimately be
their heirs. This gets money out of the taxable estate without any gift or
estate tax consequences, and if the recipient takes and invests the gifted
funds, all the future growth on those funds is also out of the giver’s
taxable estate.
The annual exclusion amount is a cumulative total; it includes all gifts
made to each person throughout the year, including birthday presents,
Christmas presents, paying for a vacation trip for the other person, etc.
Transfers of $10,000 or more made by check are reported to the IRS by your
bank, so the IRS has the ability to monitor such transfers.
The annual exclusion amount is also adjusted for inflation. It used to be $
10,000 per year for many years, then it went to $11,000; as of January 1,
2006, it rose to $13,000; and as of January 1, 2009, it rose to $13,000. As
inflation continues, eventually the annual exclusion will rise to $14,000,
then $15,000, then $16,000, etc., but these changes only happen every
several years.
For domestic partners, this annual exclusion amount becomes the annual limit
of what can be transferred to one’s partner without triggering the gift
tax. If you give more than $13,000 to any one individual in any one calendar
year, the law requires you to file a federal gift tax return (IRS form 709)
by April 15 of the year after the year in which the taxable gift was made.
The first $13,000 of the gift is not taxable, but everything above that
amount is deemed a taxable gift. For example, if you gave someone $100,000
in one year, you would file a gift tax return the next year showing an
annual exclusion gift of $13,000 and a taxable gift of $87,000. Remember
that you will not actually pay any gift tax unless and until the total of
all your taxable gifts (excluding all annual exclusion gifts) exceeds $1,000
,000.
When one has a taxable estate that is likely to remain taxable even with
future increases in the estate tax exemption, it may be prudent to go ahead
and use up most or all of the $1,000,000 lifetime gift tax exclusion all at
once for the benefit of the person or persons you know for sure that you
want to leave the most. By making a gift of up to $1,000,000 now, even
though this reduces your future estate tax exemption, it allows the gift
recipient to take the money and invest it, and all future growth and income
generated by that $1,000,000 gift will also be removed from your taxable
estate. Besides, you can still make the $13,000 annual exclusion gift to
that person every year thereafter, since that annual exclusion amount is not
counted in or charged against the $1,000,000 lifetime total.
--------------------------------------------
Money 版没人回答啊。
请版上的兄弟姐妹答疑。
多谢多谢！！
----------------------------------------------------------------------------
---------------------------------
最近想往国内汇6万美元给家里。
一个同事正好想从国内给美国汇款。
两人商量了下，我可以写支票给他；他再让人把相对应的人民币转到我家人的户头上。
我的朋友说，这样的话，我可能有麻烦。因为要说明为什么在美国转这么多钱给别人。
如果真是这样，我该怎么应对?
如果牵涉到美国税太麻烦的话，我就从hsbc直接汇款到国内家人的账户上。
这样就不会有问题了吧（借给家人无利息使用，以后再还我）。
谢谢啦！?
