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计算estate tax时gross
2014-11-03 21:40:34 来源：
The Estate Tax （Form 706）
Imposed on the value of property transferred by decedent at death
【提问内容】计算estate tax时gross estate中的incomplete gift不包括grantor trust吗？grantor trust算是incomplete gift吗？
不太理解为什么incomplete gift为什么含在estate tax的gross estate中，incomplete不是不交gift tax吗，不交为什么反而含在gross estate中呢？Imposed on the value of property transferred by decedent at death
| Filing | ·File if （estate + historical taxable gifts） > $5.25m |
| Filing Deadline | ·9th month after decedent’s death |
| Gross Estate | ·Property includes: insurance proceeds / incomplete gifts （joint accounts） / revocable transfers （no future interest and children receive in the future） / all property entitled to be received ·All decedent’s worldwide property at death ·FMV of property owned Spouse Joint – split 50/50 Other Joint – individual’s ownership ·FMV date is Date of death Alternative valuation date |
【回复内容】您的问题答复如下：
gross estate 包括死者所有的财产，因为incomplete gift的所有权还是属于死者的，所以要包括在gross estate中。grantor trust不算incomplete gift。incomplete gift是不交gift tax的。