什么叫end step up basis? BeHappy78 发表于 2021-04-28 09:02
富人遗产继承时省税的手段 A step-up in basis is the readjustment of the value of an appreciated asset for tax purposes upon inheritance. ... The asset receives a step-up in basis so that the beneficiary's capital gains tax is minimized. A step-up in basis is applied to the cost basis of property transferred at death.
查了一下 Anne is a single middle school teacher living alone in Austin, Texas, and takes home $60,000 a year, making her a typical average American. Remember, Biden has promised not to raise taxes on those earning less than $400,000, so Anne doesn’t pay much mind when the administration passes a series of tax increases. But when Anne’s bachelor uncle suddenly passes away, he leaves her his Tampa Bay condo. Having no desire to live in Florida, Anne immediately decides to sell the condo, which fetches $600,000, a decent return on the $100,000 price her uncle paid for it two decades ago. What would Anne owe Uncle Sam? If she were to sell the house under the current rules, she would owe little or nothing. The basis for the condo would have been stepped up when she inherited it from her uncle—from $100,000 to fair market value, which would have been the same or very close to the $600,000 sale price. If Biden were to nix stepped up basis, then she could owe significant taxes on the inherited property. How much? Anne’s gain: $500,000 Anne’s long-term capital gain rate: 20% Anne’s net investment income tax rate: 3.8% Anne’s total tax bill on the sale: $89,327.50 Remember, Anne’s not a high earner, she’s a middle school teacher. If Biden eliminates stepped up basis before, she could see her taxes on the sale of her uncle’s inherited home jump from $0 to nearly $90,000. That’s a middle-class tax hike. Some Democrats are wary of scenarios like this one. Senator Booker and his co-sponsors have proposed allowing a $1 million per person exemption, significantly higher than what the Obama administration called for in 2015. It’d be large enough to bring Anne’s tax liability back down to zero.
现在富人已经没办法投资促进就业了，只是在bid up financial assets。所以国家就把钱收进来，直接投入经济，增加就业。 we are full-on keynesian economics-- government run economy with spending. zhangfei123 发表于 2021-04-28 09:15
查了一下 Anne is a single middle school teacher living alone in Austin, Texas, and takes home $60,000 a year, making her a typical average American. Remember, Biden has promised not to raise taxes on those earning less than $400,000, so Anne doesn’t pay much mind when the administration passes a series of tax increases. But when Anne’s bachelor uncle suddenly passes away, he leaves her his Tampa Bay condo. Having no desire to live in Florida, Anne immediately decides to sell the condo, which fetches $600,000, a decent return on the $100,000 price her uncle paid for it two decades ago. What would Anne owe Uncle Sam? If she were to sell the house under the current rules, she would owe little or nothing. The basis for the condo would have been stepped up when she inherited it from her uncle—from $100,000 to fair market value, which would have been the same or very close to the $600,000 sale price. If Biden were to nix stepped up basis, then she could owe significant taxes on the inherited property. How much? Anne’s gain: $500,000 Anne’s long-term capital gain rate: 20% Anne’s net investment income tax rate: 3.8% Anne’s total tax bill on the sale: $89,327.50 Remember, Anne’s not a high earner, she’s a middle school teacher. If Biden eliminates stepped up basis before, she could see her taxes on the sale of her uncle’s inherited home jump from $0 to nearly $90,000. That’s a middle-class tax hike. Some Democrats are wary of scenarios like this one. Senator Booker and his co-sponsors have proposed allowing a $1 million per person exemption, significantly higher than what the Obama administration called for in 2015. It’d be large enough to bring Anne’s tax liability back down to zero. BeHappy78 发表于 2021-04-28 09:06
卖了半天惨最后是一个赚50万的capital gain需要交10万税金的悲催故事？！ 真正的middle class完全可以自己住两年这个房子按照自住房来卖。 这个政策主要影响资产多的人群，编个middle class teacher的故事太扯了
step up basis这个事，应该算是双重税收。本来富人遗产就有高昂的遗产税，然后后代卖遗产付遗产税，因为这算是一种forced sell，所以有step up basis，等于是卖遗产给你免capital gains税，好让你有钱付遗产税。 如果没有step up basis，那政府还要再收你一份capital gains tax。这样一折腾，基本遗产就没剩啥了。这是要实现共产主义啊。
查了一下 Anne is a single middle school teacher living alone in Austin, Texas, and takes home $60,000 a year, making her a typical average American. Remember, Biden has promised not to raise taxes on those earning less than $400,000, so Anne doesn’t pay much mind when the administration passes a series of tax increases. But when Anne’s bachelor uncle suddenly passes away, he leaves her his Tampa Bay condo. Having no desire to live in Florida, Anne immediately decides to sell the condo, which fetches $600,000, a decent return on the $100,000 price her uncle paid for it two decades ago. What would Anne owe Uncle Sam? If she were to sell the house under the current rules, she would owe little or nothing. The basis for the condo would have been stepped up when she inherited it from her uncle—from $100,000 to fair market value, which would have been the same or very close to the $600,000 sale price. If Biden were to nix stepped up basis, then she could owe significant taxes on the inherited property. How much? Anne’s gain: $500,000 Anne’s long-term capital gain rate: 20% Anne’s net investment income tax rate: 3.8% Anne’s total tax bill on the sale: $89,327.50 Remember, Anne’s not a high earner, she’s a middle school teacher. If Biden eliminates stepped up basis before, she could see her taxes on the sale of her uncle’s inherited home jump from $0 to nearly $90,000. That’s a middle-class tax hike. Some Democrats are wary of scenarios like this one. Senator Booker and his co-sponsors have proposed allowing a $1 million per person exemption, significantly higher than what the Obama administration called for in 2015. It’d be large enough to bring Anne’s tax liability back down to zero. BeHappy78 发表于 2021-04-28 09:06
大事不妙。。。。 这个capital gain 太扯淡了。。。 不过我想了一想我今年才28.。。 估计能活过biden。 只能希望下一次政治改变了。。。。 不然出租房真是没做头了。。 假如我死了， gain 变成了现价-原价。。 我真是日了狗了。。。 这里面参杂了多少 印钱。。 税收。。贬值。。 还要被收税。。。。。。。 我摊牌了。。 我不玩了。。
“ n a proposal that wasn’t part of his campaign plan, Mr. Biden would expand that 3.8% tax to types of income it doesn’t currently cover. The administration’s plan doesn’t provide full details, but it would include active income earned in businesses such as partnerships and S corporations above $400,000, according to an official. Mr. Biden and his wife, Jill Biden, used a common technique involving S corporations to avoid the 3.8% tax on much of their book and speech income.” 这部分的收入已经有2.9%medicare tax,再加3.8%。这个意思是就不收12.4%剩下的fica了？
富人遗产继承时省税的手段 A step-up in basis is the readjustment of the value of an appreciated asset for tax purposes upon inheritance. ... The asset receives a step-up in basis so that the beneficiary's capital gains tax is minimized. A step-up in basis is applied to the cost basis of property transferred at death. changheruhailiu 发表于 2021-04-28 09:03
现在富人已经没办法投资促进就业了，只是在bid up financial assets。所以国家就把钱收进来，直接投入经济，增加就业。 we are full-on keynesian economics-- government run economy with spending. zhangfei123 发表于 2021-04-28 09:15
查了一下 Anne is a single middle school teacher living alone in Austin, Texas, and takes home $60,000 a year, making her a typical average American. Remember, Biden has promised not to raise taxes on those earning less than $400,000, so Anne doesn’t pay much mind when the administration passes a series of tax increases. But when Anne’s bachelor uncle suddenly passes away, he leaves her his Tampa Bay condo. Having no desire to live in Florida, Anne immediately decides to sell the condo, which fetches $600,000, a decent return on the $100,000 price her uncle paid for it two decades ago. What would Anne owe Uncle Sam? If she were to sell the house under the current rules, she would owe little or nothing. The basis for the condo would have been stepped up when she inherited it from her uncle—from $100,000 to fair market value, which would have been the same or very close to the $600,000 sale price. If Biden were to nix stepped up basis, then she could owe significant taxes on the inherited property. How much? Anne’s gain: $500,000 Anne’s long-term capital gain rate: 20% Anne’s net investment income tax rate: 3.8% Anne’s total tax bill on the sale: $89,327.50 Remember, Anne’s not a high earner, she’s a middle school teacher. If Biden eliminates stepped up basis before, she could see her taxes on the sale of her uncle’s inherited home jump from $0 to nearly $90,000. That’s a middle-class tax hike. Some Democrats are wary of scenarios like this one. Senator Booker and his co-sponsors have proposed allowing a $1 million per person exemption, significantly higher than what the Obama administration called for in 2015. It’d be large enough to bring Anne’s tax liability back down to zero. BeHappy78 发表于 2021-04-28 09:06
🔥 最新回帖
不好意思爷爷卖房子也是有免税额度的。 尤其是夫妻之间更是有免税额度。 而且， 买卖房产是对当地经济造成较大影响的一项经济变动。 你不想让人人卖房子 你就改保持政策上的宽松。 不然人人卖房子好了经济更颠簸了最后没人来投资了你该哭穷了。
税法律师的吗。。这么专业的吗。。 不好意思专业人士的名称并吓不倒我。。。玩出租房的人那个不懂基本法律法规。。。 而且。。你要是玩跟着法律一直走， 那就一直不要赚钱了。。。。。 我没紧张。 相反，你所说的叫做double dipping。 房子持有中间一直是有交税的。 凭什么在出售之后还要再交一次税？ 看出来你有roth ira啊。 没问题錒。 roth ira也应该一样的法律。 最后到手额， - 最初投入额 中间的差价应该收35%的税。 一点毛病没有。 你有意见也请你找个税法律师问问。
可以錒。那你要改就一起改别整这些没用的。 那把roth ira也改一下吧。改成 最后额- 存入额 ， 中间所有的利润都要收税。 也合理吧。
怎么这么多的难民啊
说的太对了，从来都是满嘴的仁义道德。。。
🛋️ 沙发板凳
富人遗产继承时省税的手段
A step-up in basis is the readjustment of the value of an appreciated asset for tax purposes upon inheritance. ... The asset receives a step-up in basis so that the beneficiary's capital gains tax is minimized. A step-up in basis is applied to the cost basis of property transferred at death.
But when Anne’s bachelor uncle suddenly passes away, he leaves her his Tampa Bay condo. Having no desire to live in Florida, Anne immediately decides to sell the condo, which fetches $600,000, a decent return on the $100,000 price her uncle paid for it two decades ago. What would Anne owe Uncle Sam? If she were to sell the house under the current rules, she would owe little or nothing. The basis for the condo would have been stepped up when she inherited it from her uncle—from $100,000 to fair market value, which would have been the same or very close to the $600,000 sale price. If Biden were to nix stepped up basis, then she could owe significant taxes on the inherited property. How much? Anne’s gain: $500,000 Anne’s long-term capital gain rate: 20% Anne’s net investment income tax rate: 3.8% Anne’s total tax bill on the sale: $89,327.50 Remember, Anne’s not a high earner, she’s a middle school teacher. If Biden eliminates stepped up basis before, she could see her taxes on the sale of her uncle’s inherited home jump from $0 to nearly $90,000. That’s a middle-class tax hike. Some Democrats are wary of scenarios like this one. Senator Booker and his co-sponsors have proposed allowing a $1 million per person exemption, significantly higher than what the Obama administration called for in 2015. It’d be large enough to bring Anne’s tax liability back down to zero.
这类龌龊的事情背后 看到 “2014年的审判进一步将公众的目光聚焦到“黑水”公司的阴暗行为上，在屠杀事件发生时，该公司与美国政府签订了价值10亿美元的合同，以保护美国外交官。需要指出的是，这家公司的创始人是特朗普当局的教育部长德沃斯的亲兄弟。” 还是让我欣慰。因为人性使然，美国官商确实勾结，但是你能看到。中国的上下国民估计都会认为看不到是正确的。看到了，让人觉得清醒的痛苦，原来白人至上这么让人悲愤，官商勾结赤裸裸的存在。能被看到，他们至少有点忌惮（其实也不算忌惮）。
美国的龌龊事现在层出不穷。法律也基本都是给富人服务。但是他很透明。比如伊拉克滥杀无辜的军人事件 https://www.6parknews.com/newspark/view.php?app=news&act=view&nid=457731 前脚老百姓们参加了听证给出判断，后脚政府（前总统）就给特赦了。比如之前90年代的陈果仁事件，最近几个月的由前总统China virus引起的Asian hates事件。让人感觉到无比的愤怒，然而这般的当面打巴掌，却还是让无数的华人赞美伟大的政府。美国部分老百姓的critical thinking让我钦佩，但是人性是到处都一样，华人尤为可怕。历史太悠久了
we are full-on keynesian economics-- government run economy with spending.
问题是收的都是中产的钱
卖了半天惨最后是一个赚50万的capital gain需要交10万税金的悲催故事？！
真正的middle class完全可以自己住两年这个房子按照自住房来卖。
这个政策主要影响资产多的人群，编个middle class teacher的故事太扯了
不说了她不去florida住吗？
回头中产那边收刮的，都丢给美国官商勾结的部门分配去，结果导致大部分进了富人的腰包，就像之前肥了军火商一样。lol
这一次不是简单的涨税，这一次是大的宏观经济政策的改变。 自里根以来运行了40年的‘free-enterprise/free market focused'' 经济政策 已经认为失效 现在转向另一个方向就是’government directed economy'' 类似中国的政府直接投资来增加就业。 新的政策就是大政府，税收进来，政府来做投资增加就业。
如果没有step up basis，那政府还要再收你一份capital gains tax。这样一折腾，基本遗产就没剩啥了。这是要实现共产主义啊。
因为这是个forced sell啊，遗产不卖，没钱付高昂的遗产税。40%联邦遗产税。政府现在想要啃掉遗产这块更多的蛋糕。再来个新出台的41% capital gains tax。最后遗产剩19%给后代。
不是讨论普通中产吗？楼上那个故事里女主并没有遗产税啊。遗产资产不到11点多米没有遗产税。。
zan 数学哈哈
拜登很快就准备降到300万起佂了，那么中上产很可能也能达到。这些政策都是环环相扣的，降低遗产税起佂，遗产取消step up basis，提高capital gains tax rate，给IRS 800亿增强税监执法力度。
噢好吧
我以为我们讨论的是收入6万德州的老师这个阶层。我一个普通老百姓关心的是这个阶层的真正的中产，不好意思误会了你说的是华人上的中产。
总之我的总统选得没错
又在胡扯，那个例子她不用交遗产税，根本不达标。遗产低于几百万的根本不用交遗产税。
说谎只能骗骗不懂的人。
赞什么呀。完全是在混淆视听。遗产税要达到快12个米才会trigger 别告诉我这是中产
对啊。。服了，还有板有眼的。。。
民主党一直是大政府主张啊，再往极端走就变成gcd
我也是。我现在就看着拜登具体怎么做。 单纯说楼主帖子里的这个税改，是真的好，早就该改了。祖上1块钱买了房子交给孙子3百万，孙子卖了，居然没有盈利税，呵呵
才知道啊，呵呵
床粉现在就靠这个了，统计调查发现60%多共和党人相信小肯尼迪还活着，和deep state一起在组织拐卖幼女的活动，总部在一个pizza店。
真是。无语了，都是用假的信息去骗人。。。真心不希望美国像中国那样炒房，之前的税法完全是鼓励大家为子孙后代囤房子，反正我买了留给后代后代卖掉只要卖价小于11.8米就不用交一毛钱税，我们普通人卖房子哪怕是自住房收益高于25万夫妻50万都要交盈利税，这么一搞遗产房反而一毛不用交，可不是人人囤房吗。
股票可以不买房子是essential needs不可以炒。有得人就是快乐建立在别人痛苦之上，自己囤了一堆房子看别人买不起很过瘾
那你解释一下这些人的福利从哪里来, 他们会抢谁的社会资源。
需要交遗产税的部分是一千万之上的那部分，再高昂能多高昂？
虽然我支持取消step up basis.但是人人囤房没什么不好的。 房价高，房产税高，租金低是非常好的事。
美国曾经是一个中产阶级庞大，大家都过的多少差不多。 中国那样的两极分化，中产内卷，打破头往上挤，道德沦落的社会太可怕。如果变成中国那样，真的白来美国了。
可是大多数人还是渴望拥有自己的房产可以根据自己的喜好来装扮折腾。瑞士算是做的很好的了完全保护租客基本上不允许加租金，哪怕是这么安稳的租约瑞士人还是自己买房。
最搞笑的是贴在华人论坛 华人有几个uncle给你留60万资产的？
同意。 贫富差距大社会怨气重，白移民来了
别吵了, 所以拜登已经不涨遗产税了。
Biden to Omit Estate-Tax Expansion From Coming Economic Plan
大事不妙。。。。 这个capital gain 太扯淡了。。。 不过我想了一想我今年才28.。。 估计能活过biden。 只能希望下一次政治改变了。。。。 不然出租房真是没做头了。。 假如我死了， gain 变成了现价-原价。。 我真是日了狗了。。。 这里面参杂了多少 印钱。。 税收。。贬值。。 还要被收税。。。。。。。 我摊牌了。。 我不玩了。。
你可以和最富的有钱人一样, 把资产都放在各种各样的信托里, 就可以毫发无损了。
所以拜登就不涨遗产税了。
Biden to Omit Estate-Tax Expansion From Coming Economic Plan
我也是这个观点，如果DEM 真的杀富豪，而不是中产，而且，以后由政府管理投资，没有官商勾结，我赞同，只不过，从社会主义国家过来的人，什么时候看见官府能够经营企业的？
要是民主党这能真正动到富人们的蛋糕，下次我无脑选他们。拭目以待！
Trust这种存在就是给富人们避税开后门啊……
占民主党60%的黑墨人口估计连谁是肯尼迪都不知道
你的历史课是体育老师教的？ 自己能不能查查历史在出来评论。黑白不分，还出来评论。如果他真有问题，他会被刺杀？
正解。这些所谓加税都是朝三暮四的小手段。要是真想解决社会贫富不均问题,那就要堵住trust和NGO等等的免税手段。
你喜欢这样那样买买买，那是你个人的欲望不是人的基本刚需。
一个人拥有一个房子就是基本人类需求至少这是我对美国的期待。
纽约市一堆市场价2米的房子税收价格才2万，Yang上次zoom里面有提出过，他选上了会跟进。这跟遗产房免盈利税一样都是漏洞早就该补上，别扯别的阶级仇恨
肯里迪家那个年代男的搞政治，女的嫁富豪，然后肯里迪家族产业也是女婿那边管着。肯家政治活动捐款很多来自家庭企业，这是他自传中说的。 至于刺杀，那多半是分配不均，狗咬狗呗。或者太贪心，动了谁的奶酪了也不一定。
你是不是和living trust搞混的 公司legal plan给搞的是living trust+will trust是有cost的 你定义的普通人应该会心疼每年至少几万的支出在维护成本上
所以说，民主国家的政策就是跟着人民意愿走的。 以前大家觉得有手有脚有吃有穿不露宿街头是人类基本需求 现在很多人觉得拥有一个房子的产权是人类基本需求。 所以社会不断变化啊。
这都说多少遍了, 拜登不涨遗产税了, 怎么都和祥林嫂一样, 天天惦记着富人的资产。
你搞错了。 我家有几个irrevocable trusts.都是自己家人是trustee. 所有的costs就是请律师set up trusts,和gift/trust income tax return。前者就是一次性几千，后者如果是grantor trust不需要每年单独的income return. 我为了省钱连709都是自己file的。
就是我个人的意愿啦。speak for myself 啦。不过我上面说的两个漏洞真该填补了。
以后就是挣钱攒钱更难点，trump这几年没捞到的，后面就机会少点，多挣都被zf撸走了
我一直说的是拜登改stepped up basis是做的很好的，纯粹从数学角度，明明买卖盈利是卖出价-买入价-开销，然后收税，凭什么祖上留下来的房子就可以是例外盈利等于卖出价-当日市场价-开销来收税呢？
至于遗产税嘛，目前我懂的太皮毛，不讨论，万一两年后我懂的多了，再来讨论
脑残吧，还要加上BUILIDNG 其他各种费用。纽约的CARRY COST已经无法再高了， 2M的房子一个月下来没有4000-5000的COST搞不定的
美国等于曼哈顿吗？先别叫carrying cost高了，曼哈顿付着全纽约最低的地税
昨天还看到说没有estate tax的条款呢
这个可以有哈
是个很大的loophole
昨天说没加啊 我还难过了好久
而且在加州的话 一直到孙子都按1刀付property tax
是的是的 我们变成躺赢阶级的free slave了
哈哈 赞
我也是这个相当自私的个人意愿 哈哈
囤房的确实也承担风险 anyways
老白看上去还不错呵呵
白捡60w，只要交9w的税，还想怎么样？
股市还要涨，老板们要在均贫富前再狠狠收割一茬韭菜。就不知道啥时候撤退。
5万50万都是韭菜阶层，没大区别。主要靠w2 生活的都是一个阵营的。什么时候给自己开一块钱薪水，或者完全靠投资收入过日子，才是到了资产阶层。
我觉得华人上很多人都会留给孩子超过60万的房子
是不是要多生几个 分散一下每个拿到的数额
HOA 不算 carry cost？曼哈顿的 HOA 动不动就是几千块一个月，如果首付只放20%，岛上的房子出租是负现金流。
这还真不一样，虽然都是w2。50万的希望更多保住挣的，所以希望少被割韭菜。挣5万的不交税，希望多收别人的税自己可以获利。更别提还有不少根本不挣钱的
高房价地区的同学，得生多少娃啊。。。想想肚皮都是疼的。
assessed value必须跟上，不可以买卖2百万的房子税单上写着$20k assessed value。HOA高地税就应该少交吗？月租是不是负现金流取决于屋主入场时间。
是啊，这个我觉得还是绝大多数华人都做得到的啊
哈哈哈
你赢了
那就交税啊，或者你花钱找律师会计师咨询啊想怎么做省掉或者延迟长长久久不交。
50万的以后肯定有房子留给孩子，5万的未必。5万的学费也是免费，50万的肯定不可能。 只要是跟税，福利这些问题有关的，50万和5万基本上就是对立面。实际上5万的不在乎50万多交税还是真正的资本家要多交税，只要自己拿到更多资源就好。
废话，如果你是50年前买的或者是全款买的，当然是正现金流，但是如果是现在20%首付买的就肯定是负现金流。人家楼上说的是"纽约的carry cost已经不能再高了"，你就只提一个property tax... FACT: 纽约房产的carry cost是非常高的，不要只看见一个地税。