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AICPA捞干货|一些持有美国资产的非居民必须提交遗产税报税表

来源:立信AICPA - 发布时间: 2019-06-21 - 【学会计到立信 相信品牌的力量!】 分享到

  Deceased nonresidents who were not American citizens are subject to U.S. estate taxation with respect to their U.S.-situated assets.
 
  不是美国公民的非居民死亡在美国的资产须缴纳美国遗产税。
 
  U.S.-situated assets include American real estate, tangible personal property, and securities of U.S. companies. A nonresident’s stock holdings in American companies are subject to estate taxation even though the nonresident held the certificates abroad or registered the certificates in the name of a nominee.
 
  位于美国的资产包括美国房地产、有形个人财产和美国公司的证券。即使人在国外持有股票证书或以被提名人的名义登记的证书, 非居民持有的美国公司股票也要缴纳遗产税。
 
  Exceptions: Assets that are exempt from U.S. estate tax include securities that generate portfolio interest, bank accounts not used in connection with a trade or business in the U.S., and insurance proceeds.
 
  例外: 免缴美国遗产税的资产包括产生投资组合利息的证券、不用于在美国的贸易或业务的银行账户以及保险收益。
 
  Estate tax treaties between the U.S. and other countries often provide more favorable tax treatment to nonresidents by limiting the type of asset considered situated in the U.S. and subject to U.S. estate taxation.
 
  美国与其他国家之间的遗产税条约往往是通过限制被视为位于美国并受美国遗产税约束的资产类型, 为非居民提供更有利的税收待遇。

                
 
  Executors for nonresident estates should consult such treaties where applicable.
 
  为非居民办理遗产执行人应酌情查阅此类条约。
 
  Executors for nonresidents must file an estate tax return, Form 706NA, if the fair market value at death of the decedent's U.S.-situated assets exceeds $60,000.
 
  如果死者死亡时在美国资产其公平的市场价值超过6万美元,为非居民办理的执行者必须提交遗产税申报表706NA。
 
  However, if the decedent made substantial lifetime gifts of U.S. property, and used the applicable $13,000 “unified credit exemption” amount to eliminate or reduce any gift
 
  tax on the lifetime gifts, a U.S. estate tax return may still be required even if the value of the decedent’s U.S. situated assets is less than $60,000 at the date of death.
 
  如果死者生前有大量的美国资产赠与,并运用$13,000 “通用减免额”来减少任何终生礼物的礼物税,即使死亡时在美资产的价值少于6万美元,遗产税还是要申报。
 
  American citizens are subject to U.S. estate taxation with respect to their worldwide assets.
 
  美国公民需要对于他们全球的资产申报美国的遗产税。
 
  An estate tax return, is required for a deceased American citizen, if the fair market value at death of the decedent's worldwide assets exceeds the "unified credit exemption" amount in effect on the date of death.
 
  身亡的美国公民需要申报遗产税如果死者死亡时的全球资产的市场公允价值超过“通用减免额”。
 
  However, if the U.S. citizen made substantial lifetime gifts, and used the applicable “unified credit exemption” amount to eliminate or reduce any gift tax on the lifetime gifts, a U.S. estate tax return may still be required even if the value of the decedent’s worldwide assets is less than the “unified credit exemption” amount at the date of death.
 
  如果美国公民有大量的美国资产赠与,并运用“通用减免额”来减少任何终生礼物的礼物税,即使死亡时在美资产的价值少于“通用减免额”,遗产税还是要申报。
 
  美国公民每年的“通用减免额”可能会不同,需要通过国税局的有关条例来决定。国税局可以向遗产的接受者征收未付的遗产税。
 
 

  来源| 美国权威杂志“会计学杂志”,译者:陈力老师,由立信USCPA整理发布,如有疑问,请后台联系我们

 

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