f*******s
发帖数: 3046 | 1 具体办过的同学请帮忙确认一下税法。谢谢。
1.给境外某人寄13000，不用交税，也不用填税表
2.如果寄超额，比如50000，不做gift，用做没有interest的loan，一年内归还，这个
税表如何操作？ | l*****s
发帖数: 623 | 2 美国的gift tax只针对是美国resident的donor，与donee在哪儿没关系。
超过annual exclusion，填个Form 709其实也没什么，你有$5M lifetime exemption呢。
不收利息不等于没有利息，理论上你应该在1040上报imputed interest income，然后
再把这笔利息gift(forgive)给对方。 | f*******s
发帖数: 3046 | 3 谢谢cpa，不是不想填表，是不想填错表或者以后麻烦
我找到这个好像mm说的，loan doc自己写一个就行？要公证吗？然后schedule b就像银
行利息一样多列出一条？
if the gift exceeds the annual exclusion of $13K per person, then the donor
must submit form 709 as part of his tax return in April. Interest received
on the loan by the donor is reported on Schedule B. Since there is a minimum
interest amount that the IRS accepts, if the interest rate charged is less
than that they consider the difference to be equivalent to the donor
actually receiving the minimum rate and then gifting it back. Hence the
donor should report the assumed interest as income even though it's a
actually 0% loan. The minimum rate that the IRS accepts is called the "
Applicable Federal Rate" and is dependent on the duration of the laon, and
is updated each month - like I said, it can get complicated. However, since
the loan is only $75K, my suggestion would be that the easiest way to do
this is to draw up a binding loan agreement with a fixed rate oif interest
that exceeeds the minimum - say, 4% - and the donor simply forgives the
interest as a gift. Since 4% of $75K is less than $13K, there is no need to
file a gift tax form. The donor simply reports 4% as income on schedule B.
呢。
【在 l*****s 的大作中提到】
: 美国的gift tax只针对是美国resident的donor，与donee在哪儿没关系。
: 超过annual exclusion，填个Form 709其实也没什么，你有$5M lifetime exemption呢。
: 不收利息不等于没有利息，理论上你应该在1040上报imputed interest income，然后
: 再把这笔利息gift(forgive)给对方。
| l*****s
发帖数: 623 | 4 loan doc自己写就行，只要你信得过对方。
一年还,利率可以用loan doc那个月的short term AFR
http://www.afrrates.com/
在Sch B上就像你说的，多列一行，对方的名字和利息数额。 | f*******s
发帖数: 3046 | 5 明白，多谢！
【在 l*****s 的大作中提到】
: loan doc自己写就行，只要你信得过对方。
: 一年还,利率可以用loan doc那个月的short term AFR
: http://www.afrrates.com/
: 在Sch B上就像你说的，多列一行，对方的名字和利息数额。
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