哪些州有财产税 (estate tax) /遗产税 (inheritance tax) (update Mar 13, 2021)
有产人士可能要考虑financial planning. 要是净资产超过几个米, 要想到财产税/遗产税(estate tax/inheritance tax). 这俩种税主要的不一样在于是由谁来付税. Estate tax 是死者留下的净财产需要交的税. Inheritance tax 是那些拿到遗产的人要交税. 目前联邦没有遗产税但有estate tax. 2021年, federal estate tax 是在超过11.7 millions 以上资产的要交税.
除了federal 的estate tax, 目前有12个州以及DC有estate tax, 6个州有inheritance tax. 从表1和2 看, Maryland 是即有estate又有inheritance tax的州. 东西俩岸华人多的州挺多有estate tax. 有些州只有1 million 的exemption.
知道了这些州有estate tax and/or inheritance tax. 是否应该考虑避免在那些州度过余生假如果不想loss the hard earned money.
表1: 在2020和2021 年有estate tax 的州
|
State |
Exclusion amount |
Top tax rate |
|
Connecticut |
$7.1 million |
12% |
|
District of Columbia |
$4 million |
16% |
|
Hawaii |
$5.49 million |
20% |
|
Illinois |
$4 million |
16% |
|
Maine |
$5.8 million |
12% |
|
Maryland |
$5 million |
16% |
|
Massachusetts |
$1 million |
16% |
|
Minnesota |
$3 million |
16% |
|
New York |
$5.85 million |
16% |
|
Oregon |
$1 million |
16% |
|
Rhode Island |
$1.58 million |
16% |
|
Vermont |
$5 million |
16% |
|
Washington |
$2.193 million |
20% |
- New Jersey’s estate tax was repealed on Jan. 1, 2018.
表2. 有inheritance tax 的州
|
State |
Top tax rate |
|
Iowa |
15% |
|
Kentucky |
16% |
|
Maryland |
10% |
|
Nebraska |
18% |
|
New Jersey |
16% |
|
Pennsylvania |
15% |
注: inheritance tax较复杂, 不同州根据死者与遗产受惠者的关系(比如子女, siblings 等)的不同, exemption 以及收的税也不一样.
哪些州有财产税/遗产税 (Dec. 8, 2018)
有产人士可能要考虑financial planning. 要是净资产超过几个米, 要想到财产税/遗产税(estate tax/inheritance tax). 这俩种税主要的不一样在于是由谁来付税. Estate tax 是死者留下的净财产需要交的税. Inheritance tax 是那些拿到遗产的人要交税. 目前联邦没有遗产税但有estate tax. 2018年, federal estate tax 是在超过11.18 millions 以上资产的要交税.
目前有12个州以及DC有estate tax. 从表1和2 看, Maryland 是即有estate又有inheritance tax的州. 东西俩岸华人多的州挺多有estate tax. 有些州只有1 million 的exemption.
知道了这些州有estate tax and/or inheritance tax. 是否应该考虑避免在那些州度过余生假如不想白白loss the hard earned money.
表1: 有estate tax 的州
|
State |
Exclusion amount |
Top tax rate |
|
Connecticut |
$2.6 million |
12% |
|
District of Columbia |
$11.2 million |
16% |
|
Hawaii |
$11.2 million |
15.7% |
|
Illinois |
$4 million |
16% |
|
Maine |
$5.6 million |
12% |
|
Maryland |
$4 million |
16% |
|
Massachusetts |
$1 million |
16% |
|
Minnesota |
$2.4 million |
16% |
|
New York |
$5.25 million |
16% |
|
Oregon |
$1 million |
16% |
|
Rhode Island |
$1.538 million |
16% |
|
Vermont |
$2.75 million |
16% |
|
Washington |
$2.193 million |
20% |
- New Jersey’s estate tax was repealed on Jan. 1, 2018.
表2. 有inheritance tax 的州
|
State |
Top tax rate |
|
Iowa |
15% |
|
Kentucky |
16% |
|
Maryland |
10% |
|
Nebraska |
18% |
|
New Jersey |
16% |
|
Pennsylvania |
15% |
注: inheritance tax较复杂, 不同州根据死者与遗产受惠者的关系(比如spouse, 子女, siblings 等)的不同, exemption 以及收的税也不一样.
