there is an $11.4 million lifetime exclusion for the 2019 tax year. The lifetime exclusion rises to 11.58 million for the 2020 tax year. Anything reported on Form 709 is applied toward the lifetime exclusion and only amounts exceeding that are subject to gift tax.
作为礼物,美国税务政策一向就是收钱方无需缴纳税金,给钱方按规定缴纳税金。
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