放弃美国绿卡要交税?小心掉入“弃籍税”的黑洞
近两年来,越来越多的客人选择放弃美国绿卡。疫情与税,被认为是弃籍主要的推手,除此之外,疫情背后日益紧张的中美关系,或是另一主要考虑因素。
小科普
弃籍税(Expatriation Tax)是指放弃美国公民或长期永久居民身份(至少在过去的15年里,超过7年是美国税务居民)时,就其个人持有的全球资产按视同出售原则,即按弃籍前一天的市场价视同销售来计算资本利得并缴纳税款。
哪些人需要申报弃籍税?
一、弃籍时间的判断
最近小编有一位客人,在申报2022年税表时发现自己还面临一个棘手的问题——弃籍税。
这位客人2015年9月拿到移民签证登陆美国,2021年是他持有绿卡的第七年。2021年10月他通过邮寄的方式提交了美国永久居民身份放弃声明书(Record of Abandonment of Lawful Permanent Resident Status) I-407,同年11月的时候他查到邮寄的声明书已被移民局签收,就准备最后一次报税了。可万万没想到的是,弃卡确认回执上的日期(Received Date)是2022年1月,也就是说,这位客人不仅需要多准备一年的个人所得税申报,还将面临弃籍税的问题!
对绿卡持有者来说,如果在过去15年中持有绿卡超过7年,并且符合“适用弃国者”(Covered Expatriate)的定义,则需要与美国公民放弃国籍一样,缴纳弃籍税,而2022年刚好是这位客人拿到绿卡的第8年。
由于我们无法确保移民局收到I-407的时间,更无法预估每一个申请的受理速度,最稳妥的弃卡日期还是要以移民局的邮件 确认回执日期(Received Date)为准 。所以绿卡持有者要注意了,在拿到绿卡的第七年、甚至更早的时候,就要预想到有关弃籍税的问题,给税务规划预留充足的时间,方可做到未雨绸缪!
二、若您满足以下任何一个条件,则会被征收弃籍税
01
弃籍日前5年内,年平均净所得税超过了指定数额,该数额随着通货膨胀率逐年调整(2021年为17.2万美元);
02
截止弃籍日个人净资产超过200万美元;
03
未能在Form-8854上证明自己在过去5年内遵守所有美国联邦税务义务。(不提交8854表也算作没能证明税务合规,也会被征收弃籍税)。
弃籍税免税额是多少?
若您被认定应当缴纳弃籍税,则所有财产将在弃籍日前被视作打包出售。弃籍免税额按照每份资产的净收益比例分配到每份资产上,当净收益总额低于弃籍免税额(2021年该免税额度为74.4万美元)时,弃籍人则无需缴纳税款。
小编结语
关于放弃绿卡,我们需要规划的不仅是名下的资产,当然还包括弃卡的日期和申请方式!一旦错失对的时间,一切精心的筹划或许就白费了。
**本文仅供参考,不作为税务法定依据,具体操作务必咨询专业人士。谢谢关注**
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)