房地产 & 礼物税收筹划
税 & 会计2022年3月09日

遗产和赠与税筹划

Wolters Kluwer评论联邦和州遗产和赠与税规则的变化

尽管2022年伊始没有重大立法活动影响遗产和赠与税, 税收界仍在吸收2017年《js06金沙登录大厅》带来的变化, 这是几十年来最全面的一次,包括对联邦遗产和赠与税的重大调整.

更新2022年遗产和赠与税

《js06金沙登录大厅》并没有废除联邦财产, 礼物, 以及代际转移税(GST). 而不是, 用于遗产税和赠与税的基本减免金额, 商品及服务税的免税金额, 从500万美元翻到了1000万美元. 由于预算限制,起草立法, 此更改只是临时的,并将在2025年后到期, 如果事先没有进行进一步的立法干预.

Another major change included in the 税 Cuts and Jobs Act was the methodology used to compute inflation-adjusted amounts throughout the Internal Revenue Code, 包括遗产税和赠与税. This change uses a different measuring device called the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) to gauge inflation. 因为C-CPI-U反映的通货膨胀率比之前的方法要慢, it was expected that many inflation-adjusted amounts would be lower than if they had been computed under the old method. 例如, the lifetime basic exclusion amount for 2018, as computed using C-CPI-U, came to $11.每人1800万美元,22美元.一对夫妇为3600万美元,略低于预期的11美元.每人200万美元,22美元.400万给一对已婚夫妇. 2022年,经通胀调整后的金额为12美元.6000万(11美元.2021年为7000万美元)和24美元.1200万(23美元.2021年为4000万).

另一个重要的通货膨胀指数是每年的赠与税减免, 哪个增加到16美元,000 in 2022, 从15美元,000 in 2021. 相应的, 2022年, 免税礼物最高可达16美元,每名受赠人可获$32,使用礼物分割的方式,每对夫妇可获得1万美元.

In 2019, 国税局最终制定的法规, 适用于在十一月二十六日或之后去世的死者的遗产, 2019, that clarify a potential downside to the increase in the lifetime 礼物 and estate tax exclusion amount. 由于终身除外额的增加是临时性的, practitioners questioned whether a 礼物 that was excluded from tax during the period 2018 to 2025 could effectively be recaptured and the tax on it “clawed back” if the exclusion amount were to decrease in later years to an amount below that of the prior 礼物s. The final regulations clarify that taxpayers taking advantage of the increased exclusion amount will not be adversely affected after 2025 when the exclusion amount is set to decrease to pre-2018 levels ($5 million, 经通胀调整后). 

Wolters Kluwer指出,这应该有助于鼓励客户, 谁能负担得起呢, 在大量的排除量仍然有效的时候利用它. Planning for large 礼物s to use all of the current large exclusion amount must take into account  the inherent uncertainty as to whether and by what amount  the exclusion might be reduced, 以及这种变化是否具有追溯力, Wolters Kluwer警告. Any such 礼物s should be made as soon as possible to ensure that the planning is completed prior to legislative enactment if the effective date is prospective and the planning should be flexible in case the effective date is retroactive to a date prior to enactment. 规划者应该考虑策略, 比如免责声明的使用, 低息贷款, 或配偶终身访问信托(slat), 这将减轻任何追溯效力的日期.   

州财产税的发展

尽管很多州历史上都是基于联邦遗产税来制定他们的遗产税法律, some states have passed their own “stand-alone” estate tax laws as a way of holding onto tax revenues. 它们包括康涅狄格州, 夏威夷, 缅因州, 明尼苏达州, 纽约, 俄勒冈州, 罗德岛州, 佛蒙特州, 和华盛顿州. 其他仍保留遗产税的州包括伊利诺斯州、马里兰州和马萨诸塞州. 哥伦比亚特区也征收遗产税. 其他几个州似乎仍然适用“提货税”, 但, 因为他们的法律仍然与联邦政府取消的州遗产税挂钩, 在这些法律下不征收任何税收.

有十个州根本没有遗产税:亚利桑那州, 特拉华州, 乔治亚州, 印第安纳州, 堪萨斯, 新泽西, 北卡罗莱纳, 俄克拉何马州, 南达科他州和德克萨斯州. 其他州, 比如加利福尼亚和佛罗里达, 严格来说还是要交税的, 但税收是基于现已废除的州遗产税联邦抵免. 联邦信贷是否能恢复是非常值得怀疑的. 因此,这些州也不对财产转让征税.

除了遗产税,目前还有6个州征收遗产税. 这是一种对个人所得的部分财产征税. 这与遗产税不同, 哪一种在分配给个人之前对整个地产征税. 这些州是爱荷华州(从2021年开始逐步废除,到2025年完全废除)1包括肯塔基州、马里兰州、内布拉斯加州、新泽西州和宾夕法尼亚州. Assets transferred to a spouse are exempt from inheritance taxes and some states exempt assets transferred to children and close relatives. 康涅狄格州是唯一征收赠与税的州.  

最大速率

《js06金沙登录大厅》并没有改变遗产税和赠与税的税率结构, 自2012年通过《js06金沙登录大厅》(ATRA)以来一直存在的. 因此,最高遗产税税率仍维持在40%.

尚存配偶及可携性规则

类似的, surviving spouses are still eligible for the benefits offered by “portability” of the estate tax exclusion amount. 然而, 利用可移植性, the estate of the first spouse to die must decide whether they want to make the portability election and file a federal estate tax return (Form 706), 即使不需要这样做.

例如, if one spouse died in 2022 after using only $4 million of his or her exclusion for lifetime 礼物s, 而另一方的12美元仍在.06 million exclusion (or a higher amount depending on the inflation adjustment in the year of his or her death) as well as the remaining amount of the deceased spouse’s exclusion, 哪一项不计入配偶去世后的通货膨胀率. 剩余的豁免也可用于遗属的赠与税用途.

Although portability may cause some decedent’s estates to consider filing an estate tax return to make that election, 许多遗产规划师认为,更传统的策略可能更有效. 也, 遗产税报税表(表格706)非常冗长, with multiple schedules and involves valuation issues and complex tax laws that can make it very cumbersome and expensive to complete. 和, 随着寿命排除量的大幅增加, 需要提交遗产税报税表的遗产减少了, 指出Wolters Kluwer.

关于遗产税和可携带性的其他要点

  • 遗产税有一个人死后九个月的时间提交遗产税申报单, 但可以, 和经常做, 申请六个月延期.
  • 低于豁免金额的遗产不需要提交表格706, 但他们必须这样做才能进行可携带性选举.
  • 可携性金额没有与死后发生的通货膨胀挂钩. 作为一个结果, a spouse who survives considerably longer than their pre-deceased spouse could see assets appreciated beyond the available estate tax exclusion amount. 因此,任何超过这一数额的金额现在都可能被征收40%的税.
  • 如果配偶再婚或有额外的孩子, 他或她可以决定财产的去向, 哪些可能与已故配偶的意图不同.
  • 资产不受债权人保护.
  • 尽管增加了可移植性, at least some estate planners still favor using traditional credit shelter trusts to address these issues. 然而, 建立和维持这种信任也会产生一定的费用, Wolters Kluwer笔记.
基础的一致性

Another recent change that estates and beneficiaries should keep in mind is the need to maintain a consistent basis for inherited assets for both estate and income tax purposes. A recipient’s basis in property acquired from a decedent will be the same as the value reported for estate tax purposes. 
There are applicable reporting requirements and potential penalties that may be imposed for failure to comply with the basis consistency rules.

Mark iuscombe, a CPA and attorney, is the principal federal tax analyst for Wolters Kluwer 税 & 会计. He is the current chair of the Important Developments Subcommittee of the Partnership Committee of the American Bar Association 税 Section and speaks on a wide range of tax topics. 他为《js06金沙登录大厅》和《js06金沙登录大厅》杂志撰写每月专栏. 加入Wolters Kluwer之前, he was in private practice with several Chicago-area law firms where he specialized in taxation.
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