一次弄懂美國的贈與稅！
在美國，當一個人無償將財產轉移給另一人時，無論捐贈者是否打算將轉讓視為禮物，
都可能會產生贈與稅，
以下三個情況提供您判斷，您是否需要提交贈與稅表及繳稅：
1. 假設您是美國公民或是綠卡持有者，接受外國人(台灣人)的外國資產贈與。
→ 您和外國贈與人完全免稅，而且只有當您接受的贈與超過100,000美元時，才需要填表申報。
2. 假設您是美國公民或是綠卡持有者，接受美國人的贈與。
→ 您不需填表申報，而是由贈與人填表申報。
3. 假設您是美國公民或是綠卡持有者，贈與給外國人(台灣人)或美國人。
→ 只有當您贈與的價值超過每人每年15,000美元，才需要填表申報，
且您享有終身免稅額11,700,000美元(2021年)，只要不超過就免稅。
美國註冊會計師 羅霞提醒您，應填報贈與稅表而未填報者，是有處罰的，
請勿忽視贈與稅表的填寫與申報。
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
(美國稅務服務有限公司 USTAX Service LLC)
Who Pays US Gift Tax?
The gift tax may happen when the transfer of property by one individual to another, whether the donor intends the transfer to be a gift or not.
There are three circumstances for you to check if you have to report the gift in your tax return and pay the gift tax.
1. If you’re a US citizen, having green card or resident alien and receive gift from a foreigner (Taiwanese), who is not a US citizen or legal resident,
→ There will be no tax due for you and also your donator. Only when the gift in excess of 100,000 USD is need to be reported.
2. If you’re a US citizen, having green card or resident alien and receive foreign gift from a US citizen.
→ You don’t have to report this on your tax return. Only the donor has to do it.
3. If you’re a US citizen, having green card or resident alien and donate to a foreigner (Taiwanese) or US citizen.
→ Only when the gift values over 15,000 USD/per year each person, you have to report it on your tax return. Each US citizen has 11,580,000(tax year 2020) gift tax exemption in whole life. If your total gifts didn’t value over this amount, and there is no tax for you.
USCPA Luo Xia reminds you that there is a penalty if you have the obligation to file the gift tax but you didn't file it. Do not ignore the importance of filing gift tax.
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)