非美籍人士必看的「6 万美金遗产税」陷阱
许多台湾投资人热衷于透过海外券商买美股，却忽略了一个致命危机：如果您在持有美国资产期间不幸身故，美国国税局 (IRS) 将会向您的家属祭出最高 40% 的美国遗产税！
1. 免税额天差地别：外国人仅有 6 万美金 美国公民享有高达 1,361 万美元的免税额，但没有美国身分的外国人，遗产免税额只有可怜的 $60,000 美元（不到 200 万台币）！只要在美国的资产总值超过 6 万美金，超出的部分就会被课征 18% 到 40% 的高额税金。
2. 哪些资产会中招？
- 必定课税： 美国房地产、美国企业发行的股票与 ETF（如苹果、特斯拉、VOO、QQQ 等）。
- 豁免免税： 美国实体银行的纯现金存款、美国国债、非美国公司发行的股票（如台积电 ADR）。
3. 帐户秒冻结，家属必须「先找钱缴税」 投资人过世后，美国券商会立刻冻结帐户。家属不能直接卖股票变现，必须「自掏腰包」从海外导出现金，先向 IRS 缴清高达 40% 的遗产税。等到 IRS 确认入帐并核发证明后，券商才会解冻资产，整个流程往往长达 1 到 2 年。
美国注册会计师 罗霞 提醒您，持有大额的美股部位或美国房产，千万别让财富在传承时被 IRS 拦截，在扩大美国投资版图前，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)，以确保合规又能安心省税。
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)
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)