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美国弃籍税适用对象有哪些?需要交多少税?


美国弃籍税适用对象有哪些?

美国弃籍税(Expatriation tax; Exit Tax)符合以下条件之一者:

1.净资产超过200万美元(包括其在某些信托中可以享受的权益);

2.或在放弃国籍之日前的5年内,年平均净所得税超过了经通货膨胀调整后的指定数额(2018年为US$165,000);

3.或无法通过8854表格证明自己在过去5年已经根据法律要求申报了所有应纳税额。

IRS offers expatriate tax relief - Flex Tax and Consulting Group (FTCG)

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美国弃籍税税基及税率

弃籍税(expatriation tax; Exit Tax):相当于将所有的财产按照弃籍单天的市场价格出售,需缴纳资本利得税。

弃籍税税率:对于一般收入(ordinarygain),比如工资,2018年后按照10%、12%、22%、24%、32%、35%、37%的超额累进税率进行计算。对于资本利得(capitalgain),区分为短期资本利得(持有期间1年或1年以下)与长期资本利得,短期资本利得适用一般收入的税率,而长期资本利得按照0%、15%、20%的税率计算,此外,自2013年起满足特定条件的纳税人还需要承担税率为3.8%的净投资所得税(Netinvestment income Tax)(2018年税率)。

美国八屋会计事务所可以帮助您办理美国国籍缴纳弃籍税,请咨询客服人员。


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