2024 US GIFT & ESTATE TAX_Final_Nov. 30, 2023

Transcript

1. 美 國 遺 贈 稅 率 冠 亞 資 產 管 理 顧 問 有 限 公 司 SPG SMART PLAN GROUP HOLDINGS LTD US GIFT & ESTATE TAX 2024
2. C O M P A N Y I N T R O D U C T I O N Q 贈與人是美國籍，要如何免稅贈與? Question & Answer A贈與人是美國籍 : 1. 利用每年贈與免稅額 : (1) 贈與每人一年最多US$18,000 (2) 可以同時贈與給N個人 2. 利用終生贈與免稅額 : 2024年- 美金US$1,361萬 Year of Death / Gift Applicable Exclusion Amount 2011 $5,000,000 2012 $5,120,000 2013 $5,250,000 2014 $5,340,000 2015 $5,430,000 2016 $5,450,000 2017 $5,490,000 2018 $11,200,000 2019 $11,400,000 2020 $11,580,000 2021 $11,700,000 2022 $12,060,000 2023 $12,920,000 2024 $13,610,000 Year of Gift Exclusion Amount 1997-2001 $10,000 2002-2005 $11,000 2006-2008 $12,000 2009-2012 $13,000 2013-2017 $14,000 2018-2021 $15,000 2022 $16,000 2023 $17,000 2024 $18,000 © 2023 SPG Holdings Ltd. All rights reserved. 2/4
3. C O M P A N Y I N T R O D U C T I O N Q Question & Answer 由海外匯款到美國，有贈與稅問題嗎? A 1. 贈與人- 美國地區以外的非美籍親人或非美籍他人贈與，免贈與稅 2. 受贈人- 當年度收到美金 US$100,000以上，免贈與稅，但必須申報3520表. 3520表只是用來向IRS報備，不需要繳稅. 移民到美國，可利用免稅贈與節稅 如果沒有申報，經IRS抽查，將處以罰款， 一個月可扣受贈金額的5%，最高可達25% © 2023 SPG Holdings Ltd. All rights reserved. 3/4
4. C O M P A N Y I N T R O D U C T I O N USA Gift & Estate Tax GIFT & ESTATE TAX 2020 2021 2022 2023 2024 Annual gift tax exclusion $15,000 $15,000 $16,000 $17,000 $18,000 Unified credit exemption $11,580,000 $11,700,000 $12,060,000 $12,920,000 $13,610,000 Gift to non-citizen spouse $157,000 $159,000 $164,000 $175,000 $185,000 Highest estate tax bracket 40% 40% 40% 40% 40% States with Separate Estate Tax CT, DC, HI, IL, MA, MD, ME, MN, NY, OR, RI, VT, WA States with Inheritance Tax IA, KY, MD, NE, NJ, PA Community Property States AK*, AZ, CA, ID, LA, NM, NV, TX, WA, WI *Opt-in community property © 2023 SPG Holdings Ltd. All rights reserved. 4/4