[問題] 美國稅法問題

看板tax (稅板)作者mcintyre (0+9+1+9+2+7+1+1+8+1)時間10年前 (2015/07/28 02:26)推噓0(0推 0噓 0→)

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問題：要保人、被保險人、生存受益人都是Ｂ身故受益人是Ａ保險金繳費方式從Ａ帳戶扣（間接贈與），假設扣６０萬元，６年期Ａ為父母，Ｂ為子女（未成年）在台灣稅法上基本上應該繳不到稅，但是若Ａ同時有美國籍(也有台灣籍) Ｂ非美國籍也無稅務身分那麼在美國稅法上是怎麼處理的？目前我只找到這條規定： You are a U.S. person who, during the current tax year, received either: a.More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests; or b.More than $15,358 from foreign corporations or foreign partnerships (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts. Complete the identifying information on page 1 of the form and Part IV. See the instructions for Part IV. 因為是每年贈與在其規定金額之下應該是不符合規定吧？或是有其他的規定呢？若Ｂ非美國籍但有稅務身分呢？又會是該怎麼處理？不知是否有大大知道，謝謝！ -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 59.115.81.178 ※ 文章網址: https://www.ptt.cc/bbs/tax/M.1438021613.A.7E5.html ※ 編輯: mcintyre (59.115.81.178), 07/28/2015 02:35:37