不要做傻事。这么大的事情不能ＤＩＹ，要找会计咨询。

First，lifetime gift exemption is same as the estate tax exemption.  https://smartasset.com/retirement/lifetime-gift-tax-exemption   You have the total $11 mil per person, no matter you give away during your life time or bequest it after death.  You just report 709 forms about your gift  every time you give someone something.  When you file estate tax the IRS addes up all your lifetime gifts and deduct them from your estate tax exemption. 

Second, don't be stupid.  If you gift the house to the child now, the cost basis goes with the gift so your child will pay capital gain tax on the gain from the time YOU bought the house to the time HE sold it.   If the house is transfered to your child when you die,  the cost basis of the house is reset to the value at your time youf death, and your child pays no capital gain tax if he sells immediately. 

This is called step-up basis, google it. 

 

所有跟帖： 

• 赞 -BrightLine- ♂ (0 bytes) () 03/09/2024 postreply 19:11:53

• I understand the step-up basis. You are right the form 709 -让股票飞- ♀ (148 bytes) () 03/09/2024 postreply 19:12:29

• 那父母一个过世时，马上抓紧用 pass inheritance? -RomaVacation- ♂ (84 bytes) () 03/09/2024 postreply 19:57:47

• 不知道你要问什么。 -柠檬椰子汁- ♂ (202 bytes) () 03/09/2024 postreply 20:47:13

• 多谢。我要问的是配偶一个人死后应该做什么？ -RomaVacation- ♂ (399 bytes) () 03/09/2024 postreply 20:59:32