許多人受不了美國的全球追稅，想放棄公民或綠卡一勞永逸。但 IRS 在您離開前，可能會收取一筆極其昂貴的「分手費」——棄籍稅。
1.誰會被課徵棄籍稅？
不只公民，若您在過去 15 年內持有綠卡達 8 年，也受此規範。放棄身分時若符合以下任一條件，就會成為被重罰的「涵蓋棄籍者 (Covered Expatriate)」：
- 資產測試： 全球淨資產（含房產、股票、退休金等）超過 $200 萬美元。
- 稅負測試： 過去 5 年平均應繳聯邦稅超過法定門檻（2024年為 $201,000 美元）。
- 合規測試： 無法證明過去 5 年完全履行美國報稅義務（例如曾漏報海外帳戶 FBAR）。
2. 棄籍稅怎麼算？（視同出售）
IRS 會霸道地假設：在您放棄身分前一天，您以「市價」賣掉了全球所有資產。即使沒有真正變現，您也必須為這些「未實現獲利」繳稅！（2024 年有約 86.6 萬美元的免稅額，超額部分全面課稅）。
3. 留給子孫的 40% 懲罰
一旦成為「涵蓋棄籍者」，未來若將資產贈與或遺留給具美國籍的親屬，接受者將面臨高達 40% 的懲罰性稅負。
美國註冊會計師 羅霞 提醒您放棄美國籍或綠卡是重大且不可逆的決定，千萬別衝動盲目辦理！在行動前，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)，透過資產重組與合規規劃，才能確保您安全下車，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)
Thinking of Renouncing Your U.S. Status? Beware of the Astronomical "Exit Tax"!
Many people, overwhelmed by the U.S. global taxation system, want to give up their citizenship or green card once and for all. However, before you leave, the IRS might charge you an extremely expensive "breakup fee"—the Exit Tax.
1. Who is subject to the Exit Tax? It doesn't just apply to citizens. If you have held a green card for 8 of the past 15 years, you are also subject to this rule. If you meet any of the following conditions when giving up your status, you will be classified as a heavily penalized "Covered Expatriate":
- Net Worth Test: Your global net worth (including real estate, stocks, retirement accounts, etc.) exceeds $2 million.
- Tax Liability Test: Your average annual U.S. federal income tax liability for the 5 years prior to expatriation exceeds the statutory threshold (which is $201,000 for 2024).
- Compliance Test: You are unable to certify that you have fully complied with all U.S. tax filing obligations for the past 5 years (for example, failing to report foreign accounts on the FBAR).
2. How is the Exit Tax calculated? (Mark-to-Market) The IRS aggressively assumes that on the day before you renounced your status, you sold all your worldwide assets at their "fair market value." Even if you haven't actually cashed out or sold anything, you must pay taxes on these "unrealized gains"! (For 2024, there is an exclusion amount of approximately $866,000; any gains exceeding this amount are fully taxed).
3. A 40% Penalty Left for Your Heirs Once you become a "Covered Expatriate," if you gift or bequeath assets to your U.S. relatives in the future, the recipient will face a punitive tax rate of up to 40%.
USCPA Luo Xia reminds you:
Renouncing your U.S. citizenship or green card is a major and irreversible decision. Never act impulsively or handle it blindly! Before taking any action, 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. Through proper asset restructuring and compliance planning, you can ensure a safe, compliant exit 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)