T******0
发帖数: 1071 | 1 在支持或反对取消遗产税之前，大家应该先搞清楚遗产税是什么：
遗产税其实是个单列税，和遗产收入税是并行的，互不抵消。一个是IRS FORM 706，
另一个是IRS FORM 1041。 就是说，同一笔遗产，要交两笔税。
现在Trump说要取消的，是706的遗产税。 1041是收入税，还在。
曾经有个经典案例：一哥们继承了100万，结果两税并课，要交101万税。这哥们不服，
官司打到最高法院。结果判决是：两税并课，不能超过遗产的100%。所以这哥们赢了1
万回来。
举这个例子，是说明遗产税是多荒唐的税。现在即便遗产税取消了，35%的收入税还要
交。像自助餐这样的，嘴上喊着多交税，肯定不会交这35%，还是靠Charity
foundation和trust把钱传下去。 |
b****u
发帖数: 337 | 2 打你的B脸。
The estate have 2 types of tax
1) Estate income tax return which is from 1041 which must be filed if the
estate has income of 600 or more.It must be filed on or before 15th April(
extension available) .this tax is imposed on the income which is earned by
the Estate.
2) Estate tax(Form 706). This is the tax which is imposed when the actual
estate is transferred to the beneficiary .Estate tax is also called as
transfer tax. Estate tax must be filed within 9 months after the death of
the decedent(dont confuse it with the Estate valuation date, which is 6
months!).Form 706 has to be filed if the gross estate is more than 3500000.
i hope it helps.
https://www.irs.gov/businesses/small-businesses-self-employed/deceased-
taxpayers-filing-the-estate-income-tax-return-form-1041
1
【在 T******0 的大作中提到】
: 在支持或反对取消遗产税之前，大家应该先搞清楚遗产税是什么：
: 遗产税其实是个单列税，和遗产收入税是并行的，互不抵消。一个是IRS FORM 706，
: 另一个是IRS FORM 1041。 就是说，同一笔遗产，要交两笔税。
: 现在Trump说要取消的，是706的遗产税。 1041是收入税，还在。
: 曾经有个经典案例：一哥们继承了100万，结果两税并课，要交101万税。这哥们不服，
: 官司打到最高法院。结果判决是：两税并课，不能超过遗产的100%。所以这哥们赢了1
: 万回来。
: 举这个例子，是说明遗产税是多荒唐的税。现在即便遗产税取消了，35%的收入税还要
: 交。像自助餐这样的，嘴上喊着多交税，肯定不会交这35%，还是靠Charity
: foundation和trust把钱传下去。
|
T******0
发帖数: 1071 | 3 你打了什么了？你贴的不就是我说的？
【在 b****u 的大作中提到】
: 打你的B脸。
: The estate have 2 types of tax
: 1) Estate income tax return which is from 1041 which must be filed if the
: estate has income of 600 or more.It must be filed on or before 15th April(
: extension available) .this tax is imposed on the income which is earned by
: the Estate.
: 2) Estate tax(Form 706). This is the tax which is imposed when the actual
: estate is transferred to the beneficiary .Estate tax is also called as
: transfer tax. Estate tax must be filed within 9 months after the death of
: the decedent(dont confuse it with the Estate valuation date, which is 6
|
b****u
发帖数: 337 | 4 “同一笔遗产，要交两笔税” “100万的遗产，交101万的税。打完官司拿回了1万”
再打Blian。
【在 T******0 的大作中提到】
: 你打了什么了？你贴的不就是我说的？
|
u***n
发帖数: 21026 | |
