大成研究 | 钟昊申：美国开始对覆盖弃国者的赠与和遗产征税

On January 14, 2025, the IRS published final regulations on the collection of tax on US citizens and residents who receive gifts and inheritances from “covered expatriates”. The tax is 40% of the value of the covered transfer. The US recipient is liable to pay the tax.

The tax is most likely to affect the children of parents who emigrated to the US, then decided to give up their green cards or US citizenship and return to their home countries.

2025年1月14日，美国国税局（IRS）发布了关于从“覆盖弃国者”（covered expatriate）接受赠与和遗产的美国公民和居民征税的最终法规。该税率为覆盖转移价值的40%，由美国接收方支付。

该税最有可能适用于移民到美国但是之后放弃绿卡或美国国籍并返回祖国的父母的子女。

1. Definition of covered expatriate

覆盖弃国者的定义

Covered expatriates are subject to an exit tax when they cease to be US citizens or green card holders, and there are continuing tax consequences on covered expatriates and their US heirs.[1]

To determine whether someone is a covered expatriate:

First, determine whether they are an expatriate under tax law.

Second, determine whether the expatriate meets any 1 of 3 tests discussed later in this article.

覆盖弃国者在放弃美国公民身份或绿卡时需缴离境税，并且他们及其美国继承人面临持续的税务责任。要确定某人是否为覆盖弃国者：

首先需确定其是否为弃国者。

然后确定该弃国者其是否满足税法中三个条件中的任何一个。

（1）Former citizens who are deemed expatriates

被视为弃国者的前公民

All US citizens who lose citizenship become expatriates under US tax law.[2]

根据美国税法，所有失去美国公民身份的人都被视为弃国者。

（2）Former green card holders who are deemed expatriates

被视为弃国者的前绿卡持有者

Green card holders (lawful permanent residents) who are “long-term residents” and who cease to be lawful permanent residents become expatriates under tax law.[3]

To determine whether a green card holder is a long-term resident, examine the 15-year period that ends with the year of loss of lawful permanent resident status.[4]For a person who surrenders their green card in 2025, the 15-year period is from 2011 to 2025. If the person is a lawful permanent resident in any 8 years in the 15-year period, then they are a long-term resident.[5]The 8 years may be non-consecutive.

If a green card holder elected to be treated as a resident of a foreign country under an income tax treaty, then that year does not count toward long-term residence.[6]However, if the green card holder is already a long-term resident, then making a subsequent treaty election may cause them to expatriate.[7]

部分绿卡持有者（合法永久居民）被视为“长期居民”。长期居民在失去绿卡后将成为弃国者。

要确定绿卡持有者是否为长期居民，需查看其失去绿卡之年加前14年（总共15年）的移民身份。如果某人在2025年放弃绿卡，则15年期限为2011年至2025年。如果该人在此15年期间的任何8年中有绿卡，则其为长期居民。这8年不必连续。

在计算这8年时，应除去绿卡持有者根据税收协定规定而被视为外国居民的年份。如果绿卡持有者已经是长期居民，则做出税收协定选择可能导致其成为弃国者。

（3）Other US tax residents cannot become expatriates

其他美国纳税居民不会成为弃国者

Individuals may become US tax residents solely because their total number of days in the US exceeds a threshold,[8]but such individuals do not become expatriates when they cease to be US tax residents. Therefore, the covered expatriate rules never apply to them.

自然人仅因在美国居住时间过长而成为美国税务居民的情况不适用于弃国者规则。因此，覆盖弃国者规则不适用于他们。

（4）Identifying covered expatriates

鉴别覆盖弃国者

An expatriate is a covered expatriate if they meet any of the 3 following tests:[9]

1. The net income tax test: The expatriate’s average net income tax for the 5 years before the year of expatriation is $206,000 or more (total of $1,030,000 or more over the 5-year period).[10]The testing threshold is indexed for inflation annually. Very few people meet this test.

2. The net worth test: The expatriate’s net worth on the day of expatriation is $2,000,000 or more.[11]The net worth threshold is not indexed for inflation. In practice, most covered expatriates fall under such classification because of the net worth test.

3. The certification test: The expatriate fails to certify that they complied with all tax obligations for the 5 years before expatriation or fails to provide evidence of compliance when requested.[12]

There are 2 exceptions for US citizens. Citizens who fall under the exceptions are not subject to the net income tax test or the net worth test, but they are still subject to the certification test.[13]

The first exception is for US citizens who received dual citizenship at birth, and who have lived in the US for no more than 10 years in the 15-year period that includes the year of expatriation.[14]The second exception is for US citizens who lost citizenship before age 18.5 and who have lived in the US for no more than 10 years.[15]For example, if a mother from China went to Los Angeles on a nonimmigrant visa to give birth to a child, the child would qualify for one or both exceptions.

如果弃国者满足以下三个条件中的任何一个，则其为覆盖弃国者：

1. 净所得税条件：如果弃国者在离境前5年的平均净所得税达到或超过206,000美元（总净所得税达到达到1,030,000美元），则被视为覆盖弃国者。该门槛每年根据通货膨胀调整。很少有人满足此条件。

2. 净资产条件：如果弃国者在离境当天的净资产达到或超过2,000,000美元，则被视为覆盖弃国者。该净资产门槛不随通货膨胀调整。这是最可能导致某人成为覆盖弃国者的条件。

3. 合规条件：如果弃国者未能证明其在离境前5年内符合所有税务合规，则被视为覆盖弃国者。

美国公民有两个例外情况。符合例外情况的公民不会因为净所得税或净资产而成为覆盖弃国者，例外情况的公民可能因为合规条件而成为覆盖弃国者。

第一个例外情况适用于出生时获得双重国籍且在放弃国籍之年加前14年（总共15年）在美国居住时间不超过10年的美国公民。第二个例外情况适用于在18.5岁前放弃美国国籍且在美国居住时间不超过10年的美国公民。例如，如果一位中国母亲持非移民签证前往洛杉矶生孩子，该孩子可能符合其中一个例外情况。

2. The covered gift and inheritance tax

覆盖赠与和遗产税

（1）Recipient is liable to pay tax

受益者应缴纳税款

If a US citizen or resident receives a gift or inheritance from a covered expatriate, then the recipient is liable to pay the covered transfer tax.[16]The tax rate is the highest estate tax rate, which is currently 40%.[17]The tax is the product of the tax rate and the value of the covered transfer.[18]

If a US trust receives a transfer from a covered expatriate, the trust is liable to pay the covered transfer tax.[19]If a foreign trust becomes a US trust, the trust is liable to pay covered transfer tax on the value of assets attributable to property it received from a covered expatriate.[20]

如果美国公民或居民从覆盖弃国者处接受赠与或遗产，则接收方需缴覆盖转移税。税率为最高遗产税率，目前为40%。税款等于覆盖转移的全部价值乘于税率。

如果美国信托从覆盖弃国者处接受资产，则信托需缴纳覆盖转移税。如果外国信托变为美国信托，则信托需对从覆盖弃国者处接受的资产价值缴纳覆盖转移税。

（2）Types of transfers covered

覆盖转移类型

In general, the covered transfer tax covers all transfers that would have been subject to gift or estate tax had the covered expatriate been a US citizen at the time of transfer.[21]These include direct gifts and inheritances; and it includes annuities, powers of appointment over trusts, and life insurance proceeds that would have been subject to gift or estate taxes.[22]

The covered transfer tax applies to transfers in trust and other types of indirect transfers. For example, when a US person receives a distribution from a foreign trust, and the distribution is attributed to a transfer from a covered expatriate, then the distribution is a covered transfer.[23]

覆盖转移税通常涵盖所有美国公民需缴赠与或遗产税的资产转移，包括直接赠与和遗产，还包括年金、信托的任命权和某些人寿保险收益。

覆盖转移税还适用于信托转移和其他类型的间接转移。例如，当美国个人从外国信托接受分配且该分配归因于覆盖弃国者的转移时，该分配为覆盖转移。

（3）Exceptions to covered transfers

不属于覆盖转移的情况

There are several exceptions to the covered transfer tax.

The first exception applies to gifts or bequests that are subject to the normal US gift or estate tax.[24]Such transfers use the normal gift and estate tax rules. The US does not tax such transfers twice.

The second exception applies to spousal transfers and charitable donations that normally would be exempt from US estate and gift tax.[25]

The third exception applies to assets that were previously subject to the covered transfer tax. Such transfers are subject to tax only to the extent that their current value exceeds the previously taxed value.[26]

The fourth exception applies to qualified disclaimers of inheritances and gifts.[27]

The recipient may deduct the annual gift tax exclusion amount from the covered transfer.[28]The gift tax exemption is $19,000 for 2025 and is indexed for inflation each year.[29]The recipient gets 1 exclusion each year, regardless of the number of covered expatriate donors.

覆盖转移有几个例外。

第一个例外是适用于正常美国赠与税或遗产税的资产转移。这些转移使用正常的赠与和遗产税规则，因此美国不会对这些转移双重征税。

第二个例外是通常免征美国遗产和赠与税的配偶之间的转移和慈善捐赠。

第三个例外是之前已缴纳覆盖转移税的资产。仅在其当前价值超过之前征税价值时才需缴税。

第四个例外是对继承和赠与的合格放弃（qualified disclaimer）。

接收方可以从覆盖转移资产价值中扣除年度赠与税免税额。2025年的赠与税免税额为19,000美元，并每年根据通货膨胀调整。无论有多少覆盖弃国者赠与，接收方每年只能用一次免税额。

（4）Gifts and inheritances on or after January 1, 2025

2025年和之后的赠与和遗产

By their own terms, the regulations apply to transfers that occur on or after January 1, 2025.[30]Thus, US recipients must pay tax on covered transfers received in 2025 and later.

根据法规的规定，该法规适用于2025年1月1日之后的转移。因此，2025年及以后的覆盖转移需缴税。

（5）Gifts and inheritances before 2025

2025年之前的赠与和遗产

The final regulations do not address covered transfers that occurred before 2025.

The US Congress passed the statute imposing the covered transfer tax on June 17, 2008.[31]The terms of the statute state that the tax applies to any covered transfer occurring on or after the date of the statute.[32]In 2009, the IRS published guidance stating that payment of the tax will be deferred pending issuance of further guidance.[33]

In 2015, the IRS proposed regulations on the covered transfer tax, stating that the final regulations will allow a reasonable time to “pay the section 2801 tax on covered gifts and covered bequests received on or after June 17, 2008”.[34]But the final regulations did not address covered gifts and bequests between June 17, 2008 and January 1, 2025.

The IRS may promulgate regulations to collect the tax on transfers between 2008 and 2024. Until further guidance, US citizens, residents, and trusts who received gifts or inheritances from covered expatriates before 2025 should set aside funds to pay the tax.

最终法规未明确2025年之前的覆盖转移的税务责任。

美国国会于2008年6月17日通过了征收覆盖转移税的法规。法规条款规定，该税适用于法规通过之日或之后的任何覆盖转移。2009年，美国国税局发布指南，表示该税将推迟至进一步指南发布。

2015年，美国国税局提出了关于覆盖转移税的法规草案。草案规定，最终法规将留合理时间支付2008年6月17日之后接受的覆盖赠与和覆盖遗产的税款。但最终法规未对2008年6月17日至2025年1月1日期间的赠与和遗产作出说明。

美国国税局可能会发布法规征收2008年至2024年期间的税款。在进一步指南发布之前，建议在2025年之前从覆盖弃国者处接受赠与或遗产的美国公民、居民和信托预留资金以支付税款。

3. The exit tax

离境税

Covered expatriates are subject to an exit tax and ongoing tax consequences. Those are outside the scope of this article.

覆盖弃国者需缴纳离境税，并且除了覆盖转移税外还有其他持续的税务后果。这些内容不在本文讨论范围内。

●注释：

[1]26 USC 877A, 2801.

[2]26 USC 877A(g)(2)(A).

[3]26 USC 877A(g)(2)(B).

[4]26 USC 877A(g)(5), 877(e)(2).

[5]26 USC 877(e)(2).

[6]26 USC 877(e)(2).

[7]26 USC 877A(g)(3)(B), 7701(b)(6).

[8]26 USC 7701(b).

[9]26 USC 877A(g)(1)(A), 877(a)(2).

[10]26 USC 877(a)(2)(A); Rev. Proc. 2024-40, sec. 2.37.

[11]26 USC 877(a)(2)(B).

[12]26 USC 877(a)(2)(C).

[13]26 USC 877A(g)(1)(B).

[14]26 USC 877A(g)(1)(B)(i).

[15]26 USC 877A(g)(1)(B)(ii).

[16]26 USC 2801(a), (b).

[17]26 USC 2801(a)(1), 2001(c).

[18]26 USC 2801(a)(2).

[19]26 CFR 2801-4(a)(2).

[20]26 CFR 2801-4(a)(2)(iv).

[21]26 CFR 28.2801-3(a), (b).

[22]26 CFR 28.2801-3(a)(4).

[23]26 CFR 28.2801-5(a).

[24]26 USC 2801(e)(2).

[25]26 USC 2801(e)(3).

[26]26 CFR 28.2801-3(c)(3).

[27]26 CFR 28.2801-3(c)(6).

[28]26 CFR 28.2801-4(b)(2).

[29]Rev. Proc. 2040-40, sec. 2.43.

[30]See e.g. 26 CFR 28.2801-1(b), -2(n), -3(g), -4(g), -5(f), -6(e).

[31]Pub. L. 110–245, 301(b)(1),

[32]Pub. L. 110–245, 301(g)(2).

[33]Notice 2009-85, sec. 9.

[34]80 FR , 54447, 54454.

特别声明：

大成律师事务所严格遵守对客户的信息保护义务，本篇所涉客户项目内容均取自公开信息或取得客户同意。全文内容、观点仅供参考，不代表大成律师事务所任何立场，亦不应当被视为出具任何形式的法律意见或建议。如需转载或引用该文章的任何内容，请私信沟通授权事宜，并于转载时在文章开头处注明来源。未经授权，不得转载或使用该等文章中的任何内容。

本文作者