O***C
发帖数: 1219 | 1 【 以下文字转载自 Money 讨论区 】
发信人: chernzhy (无聊), 信区: Money
标 题: 关于gift tax的官方答案
发信站: BBS 未名空间站 (Fri Dec 15 22:20:55 2006)
我前不久汇了几万美元回国，后来才知道有gift tax一说，差点没郁闷死。后来咨询了
IRS，发现可以用"unified credit"抵掉它。现在和大家分享一下，不要犯同样的错误：
1. Non-resident, resident, 和citizen 都要交这个税；
2. 我们一年可以给某人（夫妻除外）$12,000 不用缴税，所以大额汇款最好是分寄给
多个人；
3. 如果是resident 和citizen， 有一个"Unified Credit"($345,800) 可以抵掉gift
tax；
４．IRS 可能会track每笔汇款，他们是以收款人做标准。所以如果我们汇给其他人，
就没办法说汇的钱实际上是给自己的，也不能说虽然汇给一个人，但是会分给多个人;
下面是publication 950关于gift tax 的一些说明:
===========================================================================
Copy from Publication 950:
Where to find out more. This publication does not
contain all the rules and exceptions for federal estate and
gift taxes. It does not contain the rules that apply to
nonresident aliens. If you need more information, see the
following publication, forms, and instructions:
8226; Publication 559, Survivors, Executors, and Administrators;
8226; Form 709, United States Gift (and Generation-
Skipping Transfer) Tax Return;
8226; Form 706, United States Estate (and Generation-
Skipping Transfer) Tax Return; and
8226; Form 706-NA, United States Estate (and Generation-
Skipping Transfer) Tax Return, Estate of nonresident,
not a citizen of the United States.
To order these forms, call 1-800-TAX-FORMS
(1-800-829-3676). If you have access to TTY/TDD equipment,
you can call 1-800-829-4059. To get these forms
using your personal computer, go to www.irs.gov.
Applying the Unified Credit to Gift Tax
After you determine which of your gifts are taxable, you
figure the amount of gift tax on the total taxable gifts and
apply your unified credit for the year.
Example. In 2006, you give your niece, Mary, a
cash gift of $8,000. It is your only gift to her this year. You
pay the $15,000 college tuition of your friend, David. You
give your 25-year-old daughter, Lisa, $25,000. You also
give your 27-year-old son, Ken, $25,000. Before 2006,
you had never given a taxable gift. You apply the exceptions
to the gift tax and the unified credit as follows:
1. Apply the educational exclusion. Payment of tuition
expenses is not subject to the gift tax. Therefore,
the gift to David is not a taxable gift.
2. Apply the annual exclusion. The first $12,000 you
give someone during 2006 is not a taxable gift.
Therefore, your $8,000 gift to Mary, the first
$12,000 of your gift to Lisa, and the first $12,000 of
your gift to Ken are not taxable gifts.
3. Apply the unified credit. The gift tax on $26,000
($13,000 remaining from your gift to Lisa plus
$13,000 remaining from your gift to Ken) is $5,120.
You subtract the $5,120 from your unified credit of
$345,800 for 2006. The unified credit that you can
use against the gift tax in a later year is $340,680.
You do not have to pay any gift tax for 2006. However,
you do have to file Form 709. | k********6
发帖数: 175 | 2 if you are talking about ESTATE AND GIFT TAX CREDIT, it applies to the
receiver, not the giver.
Be careful! |
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