자녀가 부모에게 증여할시 증여세 - ASK미국

김종갑 님 답변 답변일 1/25/2022 2:07:40 AM

The annual gift
exclusion for 2021 is increased to $15,000. See Annual Exclusion, later.
For gifts made
to spouses who are not U.S. citizens, the annual exclusion has increased to $155,000.
See Nonresidents not Citizens of the United States, later.
The top rate for
gifts and generation-
skipping transfers remains at 40%. See Table for Computing Gift Tax.
The basic credit
amount for 2021 is $4,505,800. See Table of Basic Exclusion and Credit Amounts.
The applicable
exclusion amount consists of the basic exclusion amount ($11,700,000 in 2021)
and, in the case of a surviving spouse, any unused exclusion amount of the last
deceased spouse (who died after December 31, 2010). The executor of the
predeceased spouse's estate must have elected on a timely and complete Form 706
to allow the donor to use the predeceased spouse's unused exclusion amount.

증여세는 다음의 계산순서에 따라 계산되며 다음 해 4월 15까지 신고·납부해야 한다.

구분

항목

비고

증여재산가액

(Gross Gifts)

· 현금

· 현물의 공정가치(FMV of

Property)

증여일

(+)(-)배우자 증여분할

(+)배우자의 제3자 증여액의 50%

(-)본인의 제3자 증여액의 50%

If gift

splitting is elected,

(-)비과세

(Exclusion)

· 연간 비과세(Annual

Exclusion)*

Up to $15,000

(-)공제항목

(Deductions)

· 자선기부금(Charitable Gifts)

· 배우자공제(Marital Deduction)*

전액공제

( Unlimited)

증여세 과세표준

(Taxable

Gifts)

= 당기 증여세 과세표준 (A)

(Taxable Gifts

for current year)

(+)전기 증여세 과세표준 (B)

(Taxable Gifts

for prior years)

= 총 증여세 과세표준 (C)

(Total Taxable

Gifts)

(×)세율 (D)

(Unified

Transfer Tax Rate)

총 증여세 산출세액(C×D)

(-)전기 증여세 산출세액(B×D)

Current Rate

증여세 산출세액

= 당기 증여세 산출세액

(Tax on Taxable Gifts for current

year)

(-)세액공제

(-)통합세액공제(UTTC, available)

{=(당기UTTC-전기used UTTC)}

(-)외국납부세액(Foreign Gift Tax Credit)

Unified Transfer

Tax Credit

증여세 납부세액

= Gift Tax

Payable for current year

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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