If the decedent is a U.S. citizen or resident and decedent's death occurred in 2016, an estate tax return (Form 706) must be filed if the gross estate of the decedent, increased by the decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death. The filing threshold for 2019 is $11,400,000, for 2018 is $11,180,000, 2017 is $5,490,000, for 2016 is $5,450,000, for 2015 is $5,430,000, for 2014 is $5,340,000, for 2013 is $5,250,000, for 2012 is $5,120,000, and for 2011 is $5,000,000.
An estate tax return also must be filed if the estate elects to transfer any deceased spousal unused exclusion (DSUE) amount to a surviving spouse, regardless of the size of the gross estate or amount of adjusted taxable gifts. The election to transfer a DSUE amount to a surviving spouse is known as the portability election.
An estate tax return may need to be filed for a decedent who was a nonresident and not a U.S. citizen if the decedent had U.S.-situated assets. Refer to Some Nonresidents with U.S. Assets Must File Estate Tax Returns to learn more.
FBAR, 8938 ,3520 you might need to file one or all depends on the amount and threshold. If your mother-in-law become resident alien and give gift more than 15K per year (2019 threshold) per person, she need to file 706 gift tax. The life time gift exemption amount is 11.4 M per person and your father-in law is foreign person so no filing obligation in US.
FBAR, 8938 ,3520 you might need to file one or all depends on the amount and threshold. If your mother-in-law become resident alien and give gift more than 15K per year (2019 threshold) per person, she need to file 706 gift tax. The life time gift exemption amount is 11.4 M per person and your father-in law is foreign person so no filing obligation in US. qiaomuyu 发表于 12/4/2019 11:48:07 PM
税不太清楚
FBAR和8938得报吧
[url=https://www.andrewljones.com/have-you-received-a-letter-from-your-foreign-bank-about-fatca-and-us-tax-compliance-sd/?gclid=Cj0KCQiAz53vBRCpARIsAPPsz8V_YifF-JVZlceVCG_4nPC0qzf6pR5GogvVviz3S4DCvj41Z2t-s70aAoRKEALw_wcB]https://www.andrewljones.com/have-you-received-a-letter-from-your-foreign-bank-about-fatca-and-us-tax-compliance-sd/?gclid=Cj0KCQiAz53vBRCpARIsAPPsz8V_YifF-JVZlceVCG_4nPC0qzf6pR5GogvVviz3S4DCvj41Z2t-s70aAoRKEALw_wcB
If the decedent is a U.S. citizen or resident and decedent's death occurred in 2016, an estate tax return (Form 706) must be filed if the gross estate of the decedent, increased by the decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death. The filing threshold for 2019 is $11,400,000, for 2018 is $11,180,000, 2017 is $5,490,000, for 2016 is $5,450,000, for 2015 is $5,430,000, for 2014 is $5,340,000, for 2013 is $5,250,000, for 2012 is $5,120,000, and for 2011 is $5,000,000.
An estate tax return also must be filed if the estate elects to transfer any deceased spousal unused exclusion (DSUE) amount to a surviving spouse, regardless of the size of the gross estate or amount of adjusted taxable gifts. The election to transfer a DSUE amount to a surviving spouse is known as the portability election.
An estate tax return may need to be filed for a decedent who was a nonresident and not a U.S. citizen if the decedent had U.S.-situated assets. Refer to Some Nonresidents with U.S. Assets Must File Estate Tax Returns to learn more.
谢谢了！ 那就是说应该放到婆婆名下就不用报税？
如果打算在大陆花掉无所谓了。
这笔钱婆婆说是公公想留给娃们以后上学的。他去得很突然， 没有留下一句话，想起来就伤心。但是我觉得应该留给婆婆养老。用不完我跟老公以后回国也可以花。
你们最好由婆婆每年给你们全家每人分别给满gift，不断的转到美国，也不用交税也不用申报FBAR。当然如果确实量巨大，最后继承时还需申报。
如果这笔钱是以后你婆婆绿卡了再以赠予的形式给你们，每年限额$15k美金，每年的限额会增加500。去世以后的遗产税也是按当时的遗产税率来走，现在是11m
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