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Tim6129관련링크
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부모님이 2010-09-27 14:32:37에 쓰신글
>자식에게 무이자로 돈을 좀 빌려주려고 하는데 혹시 세법에 저촉되는 것은 아닌지
>아시는분 알려주시면 감사하겠습니다.
QUOTE," 자식에게 무이자로 돈을 좀 빌려주려고 하는데 혹시 세법에 저촉되는 것은 아닌지. . . "--- It depends upon a situation; for example, loans to ur child( gift loans) are subject to the imputed interest rules.Unless an exception applies, the IRS usually MAY impute interest on ur loan for ur child. The IRS uses AFR, applicable federal rate, compunded semiannually.
Exceptions are; IRS does not impute any interest on gift loans of $10,000 or less,as long as $10,000 is not used( by ur child) to purchase income-producing proeprty,i.e., srtocks , bonds, or similar property.Or if u give $100,000 or less to ur child, and ur child's investment income less than $1,000(<$1,000) , then the IRS does not impute any interest on ur $100,000.This means that u do not pay any interest to the IRS.However,in this situation, u may need to pay gift taxes as the amount of ur gift for ur child excedds $13,000($100,000>$13,000) if u had made other gifts before. But if the amountof ur child's investment income exceeds $1,000(>$1,000), then u must charge an interest, AFR, as said above, on the money that u give to ur child, If not, u should pay the interest penalties imputed by the IRS.
>자식에게 무이자로 돈을 좀 빌려주려고 하는데 혹시 세법에 저촉되는 것은 아닌지
>아시는분 알려주시면 감사하겠습니다.
QUOTE," 자식에게 무이자로 돈을 좀 빌려주려고 하는데 혹시 세법에 저촉되는 것은 아닌지. . . "--- It depends upon a situation; for example, loans to ur child( gift loans) are subject to the imputed interest rules.Unless an exception applies, the IRS usually MAY impute interest on ur loan for ur child. The IRS uses AFR, applicable federal rate, compunded semiannually.
Exceptions are; IRS does not impute any interest on gift loans of $10,000 or less,as long as $10,000 is not used( by ur child) to purchase income-producing proeprty,i.e., srtocks , bonds, or similar property.Or if u give $100,000 or less to ur child, and ur child's investment income less than $1,000(<$1,000) , then the IRS does not impute any interest on ur $100,000.This means that u do not pay any interest to the IRS.However,in this situation, u may need to pay gift taxes as the amount of ur gift for ur child excedds $13,000($100,000>$13,000) if u had made other gifts before. But if the amountof ur child's investment income exceeds $1,000(>$1,000), then u must charge an interest, AFR, as said above, on the money that u give to ur child, If not, u should pay the interest penalties imputed by the IRS.
작성일2010-09-27 18:53
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Tim6129 님,
자세한 도움 감사드립니다.
자세한 도움 감사드립니다.
