gift免税条款用于股票

10. Gift Assets to a Family Member
If you don’t want to pay 15% or 20% in capital gains taxes, give the appreciated assets to someone who doesn’t have to pay as high a rate. The IRS allows taxpayers to gift up to $14,000 per person (a couple filing jointly can gift up to $28,000), per year without incurring any gift tax. That means you could gift appreciated stock or other investments to a family member in a lower income tax bracket. If the family member chooses to sell the asset, it will be taxed at their rate, not yours. In some cases, capital gains tax could be avoided entirely.

This is a great way to pass on financial support or gifts to family members while minimizing capital gains tax. Note, however, that the tactic doesn’t work well for gifting to children or students under the age of 24. These dependents have to pay at the same tax rates paid by trusts and estates if they have unearned income from any sources – such as capital gains or interest income – that exceeds $2,100. This so-called “Kiddie Tax” means that any tax benefits are usually reversed if the asset is sold.

https://www.moneycrashers.com/re ... operty-investments/

给国内家人开股票账户，填写W8-BEN，把ESPP转过去，不是不用交capital gain了，限额每年$14000

此路不通
ESPP qualify之前不可以transfer
qualify是offering period开始后两年

而且省也只能省capital gain部分。discount部分按照工资收税，跑不了。

ryd994 发表于 2020-2-19 11:33
此路不通
ESPP qualify之前不可以transfer
qualify是offering period开始后两年

所以RSU或者自己炒的股票真的可以这么操作吗...
如果公司股票翻倍了一年14000/2 * 40% 的tax saving还是挺多的

derekv 发表于 2020-4-20 10:17
所以RSU或者自己炒的股票真的可以这么操作吗...
如果公司股票翻倍了一年14000/2 * 40% 的tax saving还是 ...

感觉理论上可以
don't quote me