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이런경우는..님이 2012-05-02 19:41:53.0에 쓰신글
>한국에 계신 제 부친이 (물론 영주권자 아니십니다) 손자, 손녀(제 자녀-영주권자임)에게 제법 큰 돈을 증여하실 계획이십니다. 이 경우 세금이 어떻게 되나요?
>(1) 부친이 gift tax를 내시나요?
>(2) 제 아이들이 income tax(Federal and/or state)를 내나요?
>만약 증여가 아니라 유언에 의한 손자들에 대한 상속인 경우 세금이 변하나요?
>감사합니다.


“(1) 부친이 gift tax를 내시나요?”---->No; as your father in Korea is a Non US person, he doesn’t need to pay gift tax to the IRS; he doesn’t even need to file Form 709;in US, when a taxable gift in the form of cash, stocks, real estate, or other tangible or intangible property is made the tax is usually imposed on the donor ,the giver, unless there is a retention of an interest which delays completion of the gift.
“(2) 제 아이들이 income tax(Federal and/or state)를 내나요?”-------> As described above, No. Your children, the donees of the gifts, are NOT subject to gift taxes. In US, the donor is generally responsible for paying the gift tax. Under special arrangements the donee may agree to pay the tax instead. So, in most cases, no.  However, as long as the amount of the gift for each child exceeds $100K  during the calendar year, your child, as a US person,  needs to file form 3520  due on the date of the filing of the taxpayer's income tax return (Apr. 15) including any extensions of time to file.
“만약 증여가 아니라 유언에 의한 손자들에 대한 상속인 경우 세금이 변하나요?”---->No. Your father in Korea, as a Non-US person, is NOT subject to US estate tax, either. A foreign inheritance is not subject to U.S. estate tax unless the person leaving the inheritance, your father( your children’s grand father), is a citizen or resident of the US . In the case of an inheritance tax,  I assume that your home state is CA, then, CA has no estate taxes, so CA residents don’t have to worry about estate tax on any inheritance at the state level, regardless of whether it includes foreign assets. Many U.S. states also impose their own estate or inheritance taxes and some, such as Kentucky, impose both. Some states "piggyback" on the federal estate tax law in regard to estates subject to tax (i.e., if the estate is exempt from federal taxation it is also exempt from state taxation, e.g. Pennsylvania, 72 P.S. Section 9111(r). Some states' estate taxes, however, operate independently of federal law, so it is possible for an estate to be subject to state tax while exempt from federal tax. In Kentucky, the inheritance tax operates separately from either the state or federal estate tax; the inheritance tax is imposed on beneficiaries and based on the amount received from the estate, with some close relatives exempt from this tax by statute. If your home state is NOT CA, you need to check it with your state to learn if your state imposes an inheritance tax. However, any resident or citizen of the U.S. must report foreign accounts and property on their U.S. tax return in order to avoid penalties and potential criminal charges. As described above, the receipt by your child of a bequest from your father in Korea is in excess of $100,000, then, your child needs to file form 3520. When the inherited money is transferred to a U.S. account, as long as it is reported properly, this money is not subject to estate tax to the IRS. REMEMEBER: any income (i..e, interest income or other investment, portfolio income)generated from the inheritance money  probably will be subject to US taxes, federal/state taxes..
Please visit the IRS WEbsites for mor einformation:
http://www.irs.gov/businesses/small/article/0,,id=164871,00.html