c*********n 发帖数: 128 | 1 目前life time gift tax exemption是1M,而annual gift tax exemption是13K。
那么以下两种理解哪种是对的?
1)只要其中任何一个没有达到,那么就不用交税,比如我今年给了个50K的礼物,虽然
超过了13K,但没有达到life time gift tax exemption limit,那么我就不用交税。
而当我这辈子累计给了1M的礼物之后,如果每年给的礼物少于13K,那么仍然不用交税。
2)只要其中任何一个达到了就需要缴税。比如上面说的这种50K的礼物,超过了13K,
就需要缴税。 | c**********0 发帖数: 624 | 2 You have annual gift exemption of$ 130,000
Additionally, you have life time exemption and the equivalence is $5,000,000
Your first logic is correct.
Meanwhile, if you are married, you can use your sponsor's annual exemption together, or it is called split gift | c*********n 发帖数: 128 | 3 I think the annual exemption is 13K, not 130K.
http://www.irs.gov/businesses/small/article/0,,id=108139,00.htm
000
together, or it is called split gift
【在 c**********0 的大作中提到】 : You have annual gift exemption of$ 130,000 : Additionally, you have life time exemption and the equivalence is $5,000,000 : Your first logic is correct. : Meanwhile, if you are married, you can use your sponsor's annual exemption together, or it is called split gift
| c**********0 发帖数: 624 | 4 yes, you are correct then. |
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