我在下面讨论过这个问题，不过刚才又做了一点research

我觉得我说的基本原理（除了数据，我见过的25万大概是指美国的房子，有人说国外的房产变卖有50万刀的免税，下面这篇又说有60万，it's all over map）没有错，但是这里有个文章提到新的东西：

http://www.provisors.com/knowledgebase/documents/NEW%20EXPATRIATION%20ARTICLE_Malley.pdf

我大概看了一下，也不是很懂。大意就是你的绿卡拿到那一天的房产超过60万的那部分要交exit tax，然后如果你父母也拿了绿卡，那他们给你的钱（遗产或者馈赠）交45%的税。

因为你家的房产三个人共有，所以，你首先要对你的那1/3的房产-60万交税，如果不到那就不用管了；然后如果你父母拿到绿卡后赠送你另外2/3房产，他们要对这赠送的2/3交gift tax (美国，馈赠礼品的税是赠送人负担的)。但是如果你父母是在他们拿到绿卡之前赠送那2/3呢，那好像美国就收不到这部分税了。

但是按美国的税法，不管你在美国国内还是国外有收入（而中国只对在中国的收入收税），都要报税，具体收不收税，收多少，要有很多的planning，很多花样百出的表格，我觉得父母钱太多的人最好能花钱请专家。

再说一遍，我对税法不太懂。以上的都是common sense 加上一点狗狗（tax liability for green card holder foreign income property 诸如此类）。

再加上一篇：

There is no Federal inheritance tax. Some states still have them so you'll need to check with your state tax folks.

If you have signatory authority over foreign bank or other depository accounts that exceed $10,000 in aggregate value, you'll need to file a TD F 90-22.1 every year. No tax is due with the report, but the penalties for failure to file are severe.

If you receive distributions in excess of $100k from a foreign estate or trust, you must also file a Form 3520 return. Again, no tax is due with this return, but the failure to file penalties are severe.

The rental income from the properties is taxable in the US since you are a lawful permanent resident. However you can claim a credit for any foreign income taxes paid using Form 1116. Essentially this will result in your paying tax at the higher of the US or foreign tax rates. You are NOT double taxed in this case.