许多人受不了美国的全球追税，想放弃公民或绿卡一劳永逸。但 IRS 在您离开前，可能会收取一笔极其昂贵的「分手费」——弃籍税。
1.谁会被课征弃籍税？
不只公民，若您在过去 15 年内持有绿卡塔尔 8 年，也受此规范。放弃身分时若符合以下任一条件，就会成为被重罚的「涵盖弃籍者 (Covered Expatriate)」：
- 资产测试： 全球净资产（含房产、股票、退休金等）超过 $200 万美元。
- 税负测试： 过去 5 年平均应缴联邦税超过法定门槛（2024年为 $201,000 美元）。
- 合规测试： 无法证明过去 5 年完全履行美国报税义务（例如曾漏报海外帐户 FBAR）。
2. 弃籍税怎么算？（视同出售）
IRS 会霸道地假设：在您放弃身分前一天，您以「市价」卖掉了全球所有资产。即使没有真正变现，您也必须为这些「未实现获利」缴税！（2024 年有约 86.6 万美元的免税额，超额部分全面课税）。
3. 留给子孙的 40% 惩罚
一旦成为「涵盖弃籍者」，未来若将资产赠与或遗留给具美国籍的亲属，接受者将面临高达 40% 的惩罚性税负。
美国注册会计师 罗霞 提醒您放弃美国籍或绿卡是重大且不可逆的决定，千万别冲动盲目办理！在行动前，请务必咨询熟悉国际税务和美国海外公民报税规定的美国注册会计师 (CPA)，透过资产重组与合规规划，才能确保您安全下车，合规又能安心省税。
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也欢迎造访我公司官网: https://www.ustaxproservice.com
(美税服务有限公司 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)