珊珊 發問時間: 商業與財經稅捐台灣 · 7 年前

美國房子贈與稅

請問先進美國人房子贈與美國人須繳稅嗎?據說一生又有525萬美金免稅額.

已更新項目:

謝謝你!一生又525萬美金免稅額.但是需分每年(14000免稅額)去減稅額,?或當年即免稅,也不需申報?

2 個已更新項目:

我若贈與房子給美國人(525萬美金以內)贈與當年沒有稅的問題,也不需申報?謝謝!

1 個解答

評分
  • Gary
    Lv 7
    7 年前
    最佳解答

    1. Yes.

    2. The exemption is used on both gift tax and estate tax.

    For example, if the property is currently valued as $500,000 (gift tax is assessed based on fair market value, not the original purchase value) and gifted to another person, the lifetime exemption will be reduced by $486,000 ($14,000 of gift each year is exempted automatically), and new exemption will remain as $4,764,000.

    2013-07-24 18:21:00 補充:

    No. There is in fact 2 exemptions:

    1) $14,000 each year

    2) $5,250,000 lifetime

    2013-07-24 18:22:40 補充:

    For example, if a person gives you a used car that valued $10,000, your lifetime exemption will not be affected. Only your per year exemption will be affected.

    IRS allows gifting to certain level each year without using lifetime exemption.

    2013-07-25 11:27:17 補充:

    No - it is reportable, but not taxable.

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