只有双方都是公民才没有gift tax, 也不知道是哪个SB制定的规则 What Happens When a Spouse Isn't a Citizen? When your spouse isn't a citizen, there's a ceiling to how much you can give without paying a gift tax. However, the annual exclusion amount for gifts specifically made to non-citizen spouses isn't the same as the annual exclusion amount for others. While you can give up to $15,000 to anyone without incurring a gift tax, you can give even more—up to $157,000 in tax year 2020—to your non-citizen spouse without incurring a gift tax. In addition to the annual exclusion limits, couples with one non-citizen spouse are also subject to any gift taxes that would apply to two married citizens (this mostly applies to terminable interest gifts that don't qualify as a life estate under the power of appointment).
只有双方都是公民才没有gift tax, 也不知道是哪个SB制定的规则 What Happens When a Spouse Isn't a Citizen? When your spouse isn't a citizen, there's a ceiling to how much you can give without paying a gift tax. However, the annual exclusion amount for gifts specifically made to non-citizen spouses isn't the same as the annual exclusion amount for others. While you can give up to $15,000 to anyone without incurring a gift tax, you can give even more—up to $157,000 in tax year 2020—to your non-citizen spouse without incurring a gift tax. In addition to the annual exclusion limits, couples with one non-citizen spouse are also subject to any gift taxes that would apply to two married citizens (this mostly applies to terminable interest gifts that don't qualify as a life estate under the power of appointment). zhikantie 发表于 2021-07-09 16:40
只有双方都是公民才没有gift tax, 也不知道是哪个SB制定的规则 What Happens When a Spouse Isn't a Citizen? When your spouse isn't a citizen, there's a ceiling to how much you can give without paying a gift tax. However, the annual exclusion amount for gifts specifically made to non-citizen spouses isn't the same as the annual exclusion amount for others. While you can give up to $15,000 to anyone without incurring a gift tax, you can give even more—up to $157,000 in tax year 2020—to your non-citizen spouse without incurring a gift tax. In addition to the annual exclusion limits, couples with one non-citizen spouse are also subject to any gift taxes that would apply to two married citizens (this mostly applies to terminable interest gifts that don't qualify as a life estate under the power of appointment). zhikantie 发表于 2021-07-09 16:40
U.S. citizens married to non-U.S. citizens often want to know how much they can give to their spouse without incurring U.S. gift tax. Gifts to non-U.S. citizens are subject to different rules than spouses who are U.S. citizens, and there is a hidden income tax consequence that many fail to consider. From a U.S. estate and gift tax perspective, couples who are American citizens enjoy an unlimited marital deduction; spouses can give unlimited amounts of assets to each other without any estate or gift tax implications. After all, any assets in excess of the couple’s estate tax exemption ($11.4M per person in 2019; $11.58M in 2020) will be taxed at the death of the surviving spouse. Transferring assets to the survivor only defers the tax that the Internal Revenue Service (IRS) will eventually collect. Since a non-U.S. citizen spouse may not be subject to U.S. estate tax, the U.S. tax code does not allow a U.S. citizen spouse to transfer unlimited assets to a non-U.S. citizen spouse, as the transferred wealth could avoid U.S. estate taxation upon death. Thus, when the recipient spouse is not a U.S. citizen—regardless of whether the non-U.S. citizen spouse is a resident or nonresident of the U.S. —the amount of tax-free gifts is limited to an annual exclusion amount: $155,000 for 2019 and increased to $157,000 for 2020. For 2019, any gift in excess of the $155,000 exclusion amount will subject the transferring spouse to gift taxation.
补充一下，双方都是非公民，美国国内的两个银行之间转账。
这个正常吧，非公民（我觉得这里应该是非绿卡？）的收入和财产没法track，没这个限制那合法洗钱太容易了
U.S. citizens married to non-U.S. citizens often want to know how much they can give to their spouse without incurring U.S. gift tax. Gifts to non-U.S. citizens are subject to different rules than spouses who are U.S. citizens, and there is a hidden income tax consequence that many fail to consider. From a U.S. estate and gift tax perspective, couples who are American citizens enjoy an unlimited marital deduction; spouses can give unlimited amounts of assets to each other without any estate or gift tax implications. After all, any assets in excess of the couple’s estate tax exemption ($11.4M per person in 2019; $11.58M in 2020) will be taxed at the death of the surviving spouse. Transferring assets to the survivor only defers the tax that the Internal Revenue Service (IRS) will eventually collect. Since a non-U.S. citizen spouse may not be subject to U.S. estate tax, the U.S. tax code does not allow a U.S. citizen spouse to transfer unlimited assets to a non-U.S. citizen spouse, as the transferred wealth could avoid U.S. estate taxation upon death. Thus, when the recipient spouse is not a U.S. citizen—regardless of whether the non-U.S. citizen spouse is a resident or nonresident of the U.S. —the amount of tax-free gifts is limited to an annual exclusion amount: $155,000 for 2019 and increased to $157,000 for 2020. For 2019, any gift in excess of the $155,000 exclusion amount will subject the transferring spouse to gift taxation.