• 수정
• 삭제
• 답변
• 글쓰기

40만불 정도의 집을 저녀에게 gift로 주고 싶은데, lifetime gift로 주면 세금이 공제가 된다고 들었는데, 맞는지요? “=====>>>Correct; up to $5.25 M for 2013, I guess, can be given by you to uour son, before and/or upon your death, without incurring federal gift or estate taxes.However, as long as the FMV of the house exceeds $14K for 2103, you  need to file Form 709 even if you do not need to pay any gift tax to the IRS.

만약 이 절차를 변호사 없이 개인이 진행할 수가 있는지 알고 싶고, 만약 가능할 경우, 어떤 절차를 밟아야하는지 알려주십시오. “======>>>You wishing to give your son your property as a gift need to transfer  your ownership to the son. While it is recommended that parents wishing to gift a child their home contact a real estate lawyer to handle the paperwork and consider the tax implications of the gift, this is something that can be done without a lawyer;you need to  obtain a Quit Claim Deed document. Forms may be available in law software packages or office supply stores. Quit Claim Deed forms vary from state to state, so be certain you have the correct form for your state, so you need to contact your home state for sure. Then  you need tofill out the form and sign it. Most states require only the signature of the person giving the property,a donor, but some states also require signatures from the gift recipient, a donee.  And get the document signed by a notary public. Notaries are public servants appointed by the state to witness the signing of important documents and administer oaths. They act as impartial witnesses to deter fraud and ensure agreements are entered into knowingly and willingly. Some states require the deed to be signed by witnesses other than the notary public, such as properties in Arkansas, Georgia, Michigan, Ohio, South Carolina and Vermont. Finally, you need to deliver signed document to your county courthouse to have it recorded. The appropriate office may be named the County Recorder's Office, County Clerk's Office, Register of Deeds or the Land Registry Office. Once the Quit Claim Deed is recorded, it is the property of your grantee, I mean your son.

또, 자녀중 한 명이 한국 국적으로 한국에 살고 있는데, 미국에 있는 집을 gift로 줄 수 있는지 알고 싶고, 가능하다면 이럴 경우에도 세금이 공제가 되는지 알고 싶습니다. “=====>>Yes you can. You can give your home in US to your son in Korea as a gift. And UNLESS the total  FMV( I mean the cumulative amount of your gift to your son) exceeds $5.25 M for 2013, you do not pay any gift tax to the IRS due to unified transfer tax credits for each tax payer. However, as long as the FMV of the pty in US exceeds $14K for 2013, you must file form 709 with the IRS even though you do not pay any gift tax. For more info please contact a CPA(회계사) or n IRS EA(세무사) in  your local area for  fed return and form 709.