给孩子做礼物时的注意事项

If you make significant gifts to your children or someone else’s children (perhaps a grandchild, 一个侄子, 或一个侄女), 或者别人给你的孩子送礼物, 有许多事情需要考虑.



Nontaxable礼物转移

There are a variety of ways to make transfers to children that are not treated as taxable gifts. Filing a gift tax return is generally required only if you make gifts (other than qualified transfers) totaling more than $15,年内,每名市民可获5万元.

提供支持. 当你支持一个孩子的时候, it should not be treated as a taxable gift if you have an obligation to provide support under state law. 未成年子女的父母, 上大学的孩子, 回飞棒的孩子, and special-needs children may find this provision very useful.

年度排斥礼物. You can generally make tax-free gifts of up to $15,000 per child each year. If you combine gifts with your spouse, the amount is effectively increased to $30,000.

合格的医疗费用转移. You can make unlimited tax-free gifts for medical care, provided the gift is made directly to the medical care provider.

合格的教育经费转移支付. You can make unlimited gifts for tuition free of gift tax, provided the gift is made directly to the educational provider.

For purposes of the generation-skipping transfer (GST) tax, the same exceptions for nontaxable gift transfers generally apply. The GST tax is a separate tax that generally applies when you transfer property to someone who is two or more generations younger than you, 比如孙子.

所得税的问题

A gift is not taxable income to the person receiving the gift. 然而, 当你给孩子做礼物的时候, there may be several income tax issues regarding income produced by the property or from sale of the property.

收入支持. Income from property owned by your children will be taxed to you if used to fulfill your obligation to provide support.

儿童税收. Children subject to the kiddie tax are generally taxed at their parents’ tax rates on any unearned income over $2,200 (in 2021). The kiddie tax rules apply to: (1) those under age 18, (2) those age 18 whose earned income doesn’t exceed one-half of their support, and (3) those ages 19 to 23 who are full-time students and whose earned income doesn’t exceed one-half of their support.

基础. 当捐献者捐献时, the person receiving the gift generally takes an income tax basis equal to the donor’s basis in the gift. The income tax basis is generally used to determine the amount of taxable gain if the child then sells the property. If instead the property were transferred to the child at your death, the child would receive a basis stepped up (or down) to the fair market value of the property.


赠与转让vs死亡转让

Difference in taxable gain when appreciated property is sold at fair market value (FMV) after the transfer.

 计算步骤:销售价格(FMV). 转移100美元,000美元的赠与税减去20美元的所得税,000 (carryover of donor’s basis) =  a taxable gain of $80,000. 转移100美元,000 at death minus $100,000 stepped-up to FMV =  $0 taxable gain.


礼物给未成年人

Outright gifts should generally be avoided for any significant gifts to minors. For this purpose, you might consider a custodial gift or a trust for a minor.

保管的礼物. Gifts can be made to a custodial account for the minor under your state’s version of the Uniform Gifts/Transfers to Minors Acts. The custodian (an adult or a trust company) holds the property for the benefit of the minor until an age (often 21) specified by state statute.

信任对于小. A Section 2503(c) trust is specifically designed to obtain the annual gift tax exclusion for gifts to a minor. Principal and income can (but need not) be distributed to the minor before age 21. The minor does generally gain access to undistributed income and principal at age 21. (The use of trusts involves a complex web of tax rules and regulations, and usually involves upfront costs and ongoing administrative fees. You should consider the counsel of an experienced estate professional before implementing a trust strategy.)