2022年更高的遗产税免税额

Few estates have been subject to federal estate 税 since the enactment of the 税 Cuts and Jobs Act of 2017. The federal estate 税 applies to the portion of the estate’s value that exceeds the exemption amount. 

自1月1日起生效, 2018, the 税 Cuts and Jobs Act more than doubled the size of the estate exemption amount from $5.4900万到1100万美元.1800万，每年根据通货膨胀调整. The increased exemption essentially means that so long as your estate is valued at under the exemption amount, 它不会支付任何联邦遗产税, 因此, individuals can gift more to their heirs during their lifetime or at their death 税-free. 

2021年，免税金额为11美元.7 million for individuals, and that number is doubled for married couples to $23.400万年. Additionally, the annual gift 税 exclusion provides an additional shelter. The annual gift 税 exclusion allows you to gift up to $15,000 in 2021 without incurring any federal estate or gift 税 and without deducting from the lifetime exemption amount. 

2022年将发生什么变化?

11月10日, 2021, the 美国国税局 announced that the estate 税 exemption is going up again in 2022. 到2022年，每个人可以留下12美元.06 million to heirs and pay no federal estate or gift 税, 而已婚夫妇最多可以留下24美元.1200万年. 值得注意的是, for individuals or couples who have already maxed out their lifetime gifts in 2021, the increased exemption means that there is room for individuals or married couples to leave an additional $360,000 or $720,000, 分别, in 2022. The IRS also announced that the annual exclusion for gifts is increasing to $16,从15美元涨到100美元,000—in 2022. 这意味着个人最多可以赠送16美元,000 per year without touching any of their exemption amount.

Due to the sunset provision in the 税 Cuts and Jobs Act, 然而, the historically high exemption amount is scheduled to drop back to $5 million, 经通货膨胀调整, 1月1日, 2026, 没有国会采取行动. 

鉴于这些公告, individuals should review their current estate plans and work with their advisors on what steps should be taken to reduce or eliminate their estate 税. Should you wish to learn more or have any questions about your estate plan, 请随时bet9平台游戏 (电子邮件保护)