非美籍人士必看的「6 萬美金遺產稅」陷阱
許多台灣投資人熱衷於透過海外券商買美股，卻忽略了一個致命危機：如果您在持有美國資產期間不幸身故，美國國稅局 (IRS) 將會向您的家屬祭出最高 40% 的美國遺產稅！
1. 免稅額天差地別：外國人僅有 6 萬美金 美國公民享有高達 1,361 萬美元的免稅額，但沒有美國身分的外國人，遺產免稅額只有可憐的 $60,000 美元（不到 200 萬台幣）！只要在美國的資產總值超過 6 萬美金，超出的部分就會被課徵 18% 到 40% 的高額稅金。
2. 哪些資產會中招？
- 必定課稅： 美國房地產、美國企業發行的股票與 ETF（如蘋果、特斯拉、VOO、QQQ 等）。
- 豁免免稅： 美國實體銀行的純現金存款、美國國債、非美國公司發行的股票（如台積電 ADR）。
3. 帳戶秒凍結，家屬必須「先找錢繳稅」 投資人過世後，美國券商會立刻凍結帳戶。家屬不能直接賣股票變現，必須「自掏腰包」從海外匯出現金，先向 IRS 繳清高達 40% 的遺產稅。等到 IRS 確認入帳並核發證明後，券商才會解凍資產，整個流程往往長達 1 到 2 年。
美國註冊會計師 羅霞 提醒您，持有大額的美股部位或美國房產，千萬別讓財富在傳承時被 IRS 攔截，在擴大美國投資版圖前，請務必諮詢熟悉國際稅務和美國海外公民報稅規定的美國註冊會計師 (CPA)，以確保合規又能安心省稅。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
A Must-Read for Non-U.S. Persons: The $60,000 U.S. Estate Tax Trap
Many Taiwanese investors are enthusiastic about buying U.S. stocks through offshore brokerages, but they overlook a fatal risk: if you unfortunately pass away while holding U.S. assets, the Internal Revenue Service (IRS) will slap your family with a U.S. estate tax of up to 40%!
1. A World of Difference in Exemptions: Foreigners Get Only $60,000 U.S. citizens enjoy a massive estate tax exemption of up to $13.61 million, but for foreigners without U.S. tax status, the estate tax exemption is a mere $60,000 (less than 2 million NTD)! As long as the total value of your U.S. assets exceeds $60,000, the excess amount will be subject to a hefty tax rate ranging from 18% to 40%.
2. Which Assets Are Subject to the Tax?
- Must Be Taxed: U.S. real estate, and stocks and ETFs issued by U.S. companies (e.g., Apple, Tesla, VOO, QQQ, etc.).
- Exempt from Tax: Pure cash deposits in U.S. physical banks, U.S. Treasury bonds, and stocks issued by non-U.S. companies (e.g., TSMC ADR).
3. Accounts Are Instantly Frozen; Families Must "Find the Money to Pay Taxes First" After an investor passes away, U.S. brokerages will immediately freeze their accounts. Family members cannot directly sell the stocks for cash; they must pay out of pocket and wire cash from overseas to settle the up to 40% estate tax with the IRS first. Only after the IRS confirms receipt and issues a Transfer Certificate will the brokerage unfreeze the assets. This entire process often drags on for 1 to 2 years.
USCPA Luo Xia reminds you:
If you hold substantial U.S. stock positions or U.S. real estate, do not let your wealth be intercepted by the IRS during wealth transfer. Before expanding your U.S. investment portfolio, be sure to consult a U.S. Certified Public Accountant (CPA) who is familiar with international taxation and tax filing rules for U.S. expats to ensure full compliance while saving on taxes with peace of mind.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)