50万指的是primary residence exclusion
继承我不熟悉,继承后卖掉的话应该是卖出价和继承价(需要做appraisal)的差额交capital gain,持有超过一年算long term
manny 发表于 2022-12-07 12:52
谢谢答复, 我记得美国继承税额的天花板蛮高的, 普通房子完全达不到. 如果继承后马上卖掉, 卖出价基本就是继承价, 就算short term也完全不用交税啊?
刚搜了一下, 这个federal estate tax就是遗产税, 对吗? 超出$12.06million才需要交税(个人), married couple加倍
https://smartasset.com/taxes/all-about-the-estate-tax
仔细看了看, 好象不是, 见这一段:
Estate Taxes vs. Inheritance Taxes
Estate taxes are taxes on the privilege of transferring property to your heirs. It’s the estate of the deceased that is liable for the tax.
An inheritance tax, by contrast, is a tax on the privilege of receiving property from a deceased benefactor. The (living) heir pays an inheritance tax, not the estate of the deceased. There is a federal estate tax and, in some states, a state estate tax. Inheritance taxes, though, are not levied at the federal level. Only six states have inheritance taxes: Nebraska, Iowa, Kentucky, Pennsylvania, Maryland and New Jersey. Maryland is the only state in the country that levies both an estate tax and an inheritance tax.
Spouses are exempt from paying the inheritance tax in all six of these states, and some states extend that exemption, at least partially, to all immediate relatives.
按他这么说, 美国没有联邦遗产继承税!