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증여님이 2011-07-21 17:00:42.0에 쓰신글
>도와주세요.
>
>증여와 상속에 대한 세금공제 한도금액이
>거의 매년마다 변경돼서 헷갈립니다.
>
>CA주에서 거주하는 영주권자가 올해(2011년)에
>증여나 상속을 할 때 세금을 내지 않아도 되는
>한도금액이 각각 얼마나 되는지요?
>
>또한 부부에게 각각 이 한도금액이 적용 되나요?
>아니면 합쳐서 적용 되나요?
>
>그 밖에 주의해야 할 것들이 있다면 알려주세요.....
>
>감사합니다.
“증여와 상속에 대한 세금공제 한도금액이 거의 매년마다 변경돼서 헷갈립니다. “-Correct; as you can see, a certain amount of each estate is exempted from taxation by the federal government. Most relatively simple estates (cash, publicly traded securities, small amounts of other easily valued assets, and no special deductions or elections, or jointly held property) do not require the filing of an estate tax return. A filing is required for estates with combined gross assets and prior taxable gifts exceeding $1,500,000 in 2004 - 2005; $2,000,000 in 2006 - 2008; $3,500,000 for decedents dying in 2009; and $5,000,000 or more for decedent's dying in 2010 or later. Both the estate tax and the generation-skipping transfer tax (on assets given to grandchildren I do not think the GSTT is for you) were repealed at the end of 2009, I mean actually in 2010.However, there is still a gift tax if you give away more than $1 million during your lifetime, but the tax rate has been reduced from 45 percent to 35 percent. This means that you made gifts that exceeds $1.13,000 million( I assume that you have only one donee), then you are subject to your gift tax by filing IRS form 709.Also, as long as you gave a gift exceeding $13,000 in 2011, then you still NEED to file Form 709 though you are NOYT subject to gift tax as your cumulative gifts are less than $1.13,000 million as said above; The annual exclusion applies to gifts to each done is v$13,000 for 2010 and 2011 , I guess.
Please visit the  Website here for more info.; Exemption and Tax rates: Exemption and Tax rates: http://en.wikipedia.org/wiki/Estate_tax_in_the_United_States
http://www.irs.gov/businesses/small/article/0,,id=164871,00.html
 For decedents who passed away after December 31, 2004, there is no CA estate tax. However, for decedents who passed away earlier, there may be an estate tax due.Your state ,CA,  prior to January 1, 2005, CA actually did collect a separate estate tax at the state level, called a pick up tax, that was equal to a portion of the overall federal estate tax bill; it means that a portion of the federal estate tax was actually taken away from the IRS and instead paid to the decedent's state taxing authority. As such, prior to January 1, 2005, if a deceasedCA resident owed federal estate taxes, then the CA Controller's Office collected the pick up tax from the deceased CA resident's estate. Currently CA. does not collect an estate tax at the state level. CA. no longer collects a state inheritance tax as it was abolished effective June 9, 1982.
“CA주에서 거주하는 영주권자가 올해(2011년)에  증여나 상속을 할 때 세금을 내지 않아도 되는 한도금액이 각각 얼마나 되는지요? “-As said above; NO estate tax in CA. There is still a gift tax if you give away more than $1 million during your lifetime or at a time, but the tax rate has been reduced from 45 percent to 35 percent. For example, in 2010, you gave a gift , $1,200,000( also assume that there is no cumulative gifts) to your parent. Then your gift tax rate is 35% and your gift tax is $70,000; $700,000($1,200,000-$500,000)*35%+$155,800-$330,800(unified credit). As said above, as long as you gave a gift to a DONEE $1.13,000 million, then there’d be NO gift tax to you;$380,800( unified credit)-$500,000*35%+$155,800=$0 $1 million exemption +$13,000 annual gift tax exclusion amount; however, you still need to file IRS Form 709. The donor is generally responsible for paying the gift tax. Under special arrangements the donee may agree to pay the tax instead.
Please visit the IRS Website here for gift tax: http://www.irs.gov/businesses/small/article/0,,id=108139,00.html#1
“또한 부부에게 각각 이 한도금액이 적용 되나요? 아니면 합쳐서 적용 되나요?”- There is an unlimited exclusion for gifts to your spouse. This means that you are NOT subject to gift tax even though you give a gift that exceeds $1.13,0000 million( $5 million for estate for 2011 for single and $10 million for a mamrried couple; new law enacted in December 2010, estates valued at $5 million or less are exempt from the tax. Estates worth more than $5 million are taxed at a 35 percent rate for federal estate tax, I mean.) to your spouse. If you file married, then you may gift up to $26,000.00 to each individual( a smany people as you want) you choose to gift. This annual tax exclusion amount applies to each gift, not to a grand total of all gifts.So, as a married couple, you and your spouse  are NOT subject to gift tax up to $2.26,000 million; $1.13,000million for you and another $1.13,000 million for your spouse.  For estate, starting in 2011, you, as a married  couple, can  transfer up to $10 million tax-free.