非美国人的美国遗产税问题更新

The United States imposes its Estate Tax not only on its citizens and residents but also on non-residents that die owning US situs assets. 那么,什么是要纳税的呢? 非居民外国人(nra)对某些类别的美国资产征税. 以下是一些最常见的类型:

  • 美国不动产(财政部登记. 20.2104-1 (a)(2))
  • 美国公司股份(IRC 2106(a)). 顺便说一句, 外国公司的股份, even if the corporation has substantial interests and real property in the US are not regarded as a US situs asset.
  • 在美国注册的投资基金(“RIC”)的股份,包括共同基金或, mutual funds organized in corporate form if incorporated in the US (to the extent that the mutual fund assets are US situs)
  • 有形的个人财产,如珠宝、汽车、艺术品等. (库务规例第20条).2104-1 (a)(2))
  • 然而,对美国伙伴关系的兴趣,可能需要进行一些警告和分析.
  • 死者拥有的某些信托持有美国境内资产.
  • 与美国贸易或企业有关的银行账户. 然而, regular US bank accounts not connected to a US trade or business are not regarded as US situs assets for estate tax purposes.
  • 存放在美国保管箱内的现金(IRC 2104(c))

有哪些豁免??

确定哪些资产需要缴纳美国遗产税, an executor must then determine their value and examine whether a filing requirement is present.

美国允许nra的遗产免税6万美元. The estates of residents of a country with an Estate Tax Treaty with the US may benefit from an increased exemption. 瑞士就是一个与美国签订遗产税协定的国家. This treaty allows for a portion of the gift and estate tax exemption that US citizens enjoy based on US situs assets over worldwide assets. 到2023年,这一免税额为1292万美元. 然而, this amount is scheduled to decrease in 2026 if Congress doesn’t pass legislation to stop the sunsetting of this exemption amount. 这可能会使豁免恢复到2017年的水平, $5,000,000(但要与通货膨胀挂钩), 哪一个, 虽然仍然是一个很大的数额, is considerably less than the current level and would bring 更多的 nonresident estates into the US non-resident estate tax trap.

An unlimited exemption is available for US situs assets transferred to a US citizen spouse. 如果配偶是全国步枪协会会员, a special vehicle known as a Qualified Domestic Trust could be established 哪一个 would allow for a deferral of the estate tax due until the death of the surviving spouse or a capital payment is made from the trust.

Charitable exemptions are available only for US-registered charities and a limitation exists on the proportion of debts and administrative costs that can be applied to arrive at the net value of the estate.

有什么存档规定?

Assuming the estate is subject to US taxation Form 706-NA is required to be filed within 9 months of the date of death. 通过提交表格4768,可以获得六个月的延期. 罚款和利息可以适用于没有合理原因的迟交申报表.

此外,还存在延长遗产税缴纳期限的可能性. This is separate from the time to file extension and requires certain factors to be met. 否则,逾期付款罚款和利息将适用于到期余额.

应缴哪些税?

US estate tax is charged on the excess of the estate above allowable exemptions and deductions and is charged at graduated rates beginning at 18% for estates with a taxable value of between $1 and $10,对于应课税价值超过100万元的遗产,最高可提高至40%.

哪些学分/豁免是可用的?

美国不允许在其他国家支付的遗产税有全国步枪协会的抵免. 然而, the decedent’s local jurisdiction may allow a credit for US Estate taxes paid under its local law or under an Estate Tax Treaty with the US.

遗嘱执行人关注什么?

执行程序, 虽然通常没有法律责任支付遗产税债务, could be liable for the penalties and interest if they fail to file or pay the taxes on time. 执行程序 should always confirm that the estate can pay its entire tax liability before paying other creditors or transferring estate tax property to beneficiaries. An executor may be liable for the tax bill if their negligence in distributing assets caused the estate’s inability to pay its own tax bill.

国税局有什么追索权?

如果没有缴纳遗产税, 国税局可以追讨已经分配给受益人的资产. 这是因为所得税责任附属于遗产的资产.

我如何获得遗产税结案通知书?它是什么?

A closing letter is sometimes required by banks or brokerage accounts prior to funds being distributed. The letter is produced by the IRS and confirms that the necessary filings for the estate have been done and accepted and any tax due paid.

获得结案信的流程发生了变化. 在过去,你可以在提交706NA表格时要求信件. 然而,由于变化,美国国税局要求通过支付提出请求.gov网站. 另外,在提交706NA表格9个月后才可以申请. 需要支付67美元的费用.

是否有可以减少遗产税的规划机会?

The value offered by US equity and real estate markets in the wake of the 2008 crash in asset prices tempted many NRAs to increase their exposure to the US. Planning opportunities involving the formation of non-US corporations or the use of trusts to hold US situs assets might help mitigate or avoid exposure to US estate taxes. Specific plans depend on the particular circumstances of each individual and we encourage you to contact US Tax & 澳门新葡新京官方部来讨论您的情况.

有需要担心的处罚吗?

简短的回答是,是的! 有延迟申报和延迟付款的处罚可以适用. 话虽如此, the IRS does understand that this is an area of law that most foreign executors are not aware of. There is a process to request an abatement of some or all of the penalties via what is called a Reasonable-cause determination. 这通常是在收到国税局的处罚通知后提交的.

如果您对您的税务计划有任何疑问,请不要犹豫 澳门官方老葡京.