ESTATE & INHERITANCE TAXES.(상속세를 합법적으로 피할 방법)
미국의 시민권자, 영주권자, 미국에 재산을 가지고 있는 외국인은 미국의 상속세 법에 의하여 상속세를 내야 한다. 한국의 상속세와 다른 점은 한국에서는 상속을 받는 사람이 상속세를 내지만, 미국에서는 상속을 하는 사람이 상속세를 내야 한다. 상속세는 연방정부화 주정부에 내야 하며, 세율과 면세점은 상속인의 사망연도와 주정부에 따라 다르기 때문에 전문 회계사와 사전에 상의하여야 한다. 각종 Trust (신탁회사)나 생명보험등을 이용하여 상속세를 줄일 수 있기 때문이다.
Gift Tax
The federal gift tax return, Form 709, is filed for every year in which a gift is made. However, a gift tax return generally is not required unless money or property worth more than the annual exclusion for that year is given to someone other than the decedent’s spouse or the gift given is not subject to the annual exclusion. The annual gift exclusion is $14,000 for 2016.
Generally, you must file Form 709 by April 15, of the year after the gift was made. The gift tax applies to lifetime transfers of property from one person (the donor) to another person (the do-nee). A gift is made if tangible or intangible property (including money), the use of property, or the right to receive income from property is given without expecting to receive something of at least equal value in return.
If something is sold for less than its full value or if a loan is made without interest or with reduced (less than market rate) interest, a gift may have been made. The general rule is that any gift is a taxable gift.
However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts:
Gifts, excluding gifts of future interests, that are not more than the annual exclusion for the calendar year,
Tuition or medical expenses paid directly to an educational or medical institution for someone else,
Gifts to your spouse,
Gifts to a political organization for its use,
Gifts to certain exempt organizations de-scribed in 501(c)(4), 501(c)(5), and 501(c)(6), and
Gifts to charities.
Annual exclusion. A separate annual exclusion applies to each person to whom a gift is made. The gift tax annual exclusion is subject to cost-of-living increases.
| Gift Tax Annual ExclusionYear(s) | Annual Exclusion |
| 1998 – 2001 | $10,000 |
| 2002 – 2005 | $11,000 |
| 2006 – 2008 | $12,000 |
| 2009 – 2012 | $13,000 |
| 2013 – 2017 | $14,000 |
Estate Tax.
For estate tax purposes, the personal representative may be required to file Form 706. If death occurred in 2016, Form 706 must be filed if the gross estate of the decedent, plus any adjusted taxable gifts and specific gift tax exemption, is valued at more than $5,450,000. Form 706 also must be filed if the estate elects to transfer any deceased spousal unused exemption (DSUE) to a surviving spouse (this is also known as the portability election), regardless of the size of the gross estate.
If Form 706 is required, the return and payment of any tax is due within 9 months after the date of the decedent’s death. To apply for an extension of time to file the return and/or pay the tax due, use Form 4768, Application for Ex-tension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
An estate tax re-turn must be filed if the gross estate, plus any adjusted taxable gifts and specific gift tax ex-emption, is more than the basic exclusion amount. The basic exclusion amount is gener-ally equal to the filing requirement. For 2016, the basic exclusion amount is $5,450,000.
Note. The federal estate tax return gener-ally does not need to be filed unless the total value of lifetime transfers and the estate is worth more than the basic exclusion amount for the year of death. However, a complete and timely filed return is required if a deceased spouse’s estate elects portability of any unused exclusion amount for use by the surviving spouse.
Gross estate. The gross estate includes the value of all property the decedent owns partially or in full at the time of death. Your gross estate also includes the following:
Life insurance proceeds payable to the es-tate or, if the decedent owned the policy, to his or her heirs,
The value of certain annuities payable to the estate or the decedent’s heirs, and
The value of certain property the decedent transferred within 3 years before death.
Filing requirement. The following table lists the filing requirements for estates of decedents dying after 2001.
| Basic Exclusion AmountYear of Death: | File return if estate’s value is more than: |
| 2002 and 2003 | $1,000,000 |
| 2004 and 2005 | $1,500,000 |
| 2006, 2007, and 2008 | $2,000,000 |
| 2009 | $3,500,000 |
| 2010 and 2011 | $5,000,000 |
| 2012 | $5,120,000 |
| 2013 | $5,250,000 |
| 2014 | $5,340,000 |
| 2015 | $5,430,000 |
| 2016 | $5,450,000 |
| 2017 | $5,490,000 |
If your assets (Real Estate, IRAs, Life Insurance, Savings Accounts, CD, Stocks, Bonds, Life Insurnace and any other Investments or Properties) exceed the exemption amounts above, then for every dollar more than the exemption, the Uncle Sam will take following persentages:
The 2016 estate tax rates
For 2016, the estate tax rates remain unchanged. The formula for computing estate taxes is rather complicated — there are 12 different estate tax “brackets”, ranging from 18% to 40%. Here are the current rates and the estate sizes they apply to.
| For Taxable Estates Between … | And … | You’ll Pay This Amount of Tax … | Plus, You’ll Pay This Percentage on the Amount in Excess of the Lower Limit |
|---|---|---|---|
| $0 | $10,000 | $0 | 18% |
| $10,000 | $20,000 | $1,800 | 20% |
| $20,000 | $40,000 | $3,800 | 22% |
| $40,000 | $60,000 | $8,200 | 24% |
| $60,000 | $80,000 | $13,000 | 26% |
| $80,000 | $100,000 | $18,200 | 28% |
| $100,000 | $150,000 | $23,800 | 30% |
| $150,000 | $250,000 | $38,800 | 32% |
| $250,000 | $500,000 | $70,800 | 34% |
| $500,000 | $750,000 | $155,800 | 37% |
| $750,000 | $1,000,000 | $248,300 | 39% |
| $1,000,000 | ———– | $345,800 | 40% |
There is also the State Inheritance/Estate Tax. The exemption amount and estate/inheritance tax rates are varied from State to State.