Налоговые льготы для супругов в США: особенности и ограничения.

Marital deduction is a type of tax law that allows a person to give assets to his or her spouse with reduced or no tax imposed upon the transfer. Some marital deduction laws even apply to transfers made postmortem. The right to receive property conveys ownership for tax purposes. A decree of divorce transfers the right to that property by reason of the marriage and is also a transfer within a marriage. It makes no difference whether the property itself or equivalent compensation is transferred before, or after the decree dissolves the marriage. There is no U. S. estate and gift tax on transfers of any amount between spouses, whether during their lifetime or at death. There is an important exceptions for non citizens. The U. S. federal Estate and gift tax marital deduction is only available if the surviving spouse is a U. S. citizen. For a surviving spouse who is not a U. S. citizen a bequest through a Qualified Domestic Trust defers estate tax until principal is distributed by the trustee, a U. S. citizen or corporation who also withholds the estate tax. Income on principal distributed to the surviving spouse is taxed as individual income. If the surviving spouse becomes a U. S. citizen, principal remaining in a Qualifying Domestic Trust may then be distributed without further tax.

The American taxation system began when President Abraham Lincoln imposed taxes to fund the revenue required for the Civil War. After much debate, America revoked its tax system until 1894 when the Wilson Tariff Act was enacted. Half a century later, deductions were formed through legislation. Now, America maintains a federal, state, and local taxation system. On March 1, 1994, legislators defined martial deductions under Section § 20.2056(a) (1) as allowing a decedent's surviving spouse to deduct the value of any property interest that passes to them from their gross estate if the interest is a deductible interest. See § 20.2056(a) (2) to determine if the interest is a deductible interest.

Gifts from a spouse may be eligible for marital deductions if the following requirements are met: (1) martial status requirement; (2) citizenship requirement; and (3) the interest must not conclude due to the cause of a certain event or after a specified amount of time has passed. To satisfy the marital status requirement, the couple must be spouses. The husband and wife must be married to one another, and this does not include domestic partners or civil unions. The citizenship requirement allows some exceptions for foreign marriages, but for those who are American citizens you must be legally married in a state. Additionally, the donee (the person receiving the property) must be a United States citizen unless the gift was made before 1992 and resulting from a joint and survivor annuity. Finally, the spouse gifting the property must gift the property, in its entirety and with full control, to the receiving spouse without any restrictions or conditions for the deduction to apply.

Marital deduction, often referred to as gift to spouse, is a type of deduction that allows a person to give his or her spouse a gift with reduced or no tax imposed upon the transfer, for transfers given in a calendar year. Some marital deduction laws even apply to transfers made postmortem. The right to receive property conveys ownership for tax purposes. To qualify for marital deductions the couple must be married. This includes same sex marriages. If a same sex couple is married, but resides in a state that does not recognize same sex marriage the marital deduction will still apply, so long as the couple is legally married in a state that permits same sex marriage.

There is no U. S. estate and gift tax on transfers of any amount between spouses at death. The transfer must be given to surviving spouse to obtain a deduction. Additionally, there are exceptions for individuals who are not citizens of the United States of America. The U. S. federal estate and gift tax marital deduction is only available if the surviving spouse is a U. S. citizen. For a surviving spouse who is not a U. S. citizen, a bequest through a Qualified Domestic Trust defers estate tax until the principal is distributed by the trustee, a U. S. citizen or corporation who also withholds the estate tax. Income on principal distributed to the surviving spouse is taxed as individual income. If the surviving spouse becomes a U. S. citizen, principal remaining in a Qualifying Domestic Trust may then be distributed without further tax.

Marital deductions have no number of limits in a calendar year. One of the most important aspects of estate planning is making use of the unlimited marital deduction. All of the property transferred from one spouse to the other is able to receive the marital deduction. For example, if at the beginning of the year your husband gifts you property, then gifts property again for your birthday, and again for Christmas you will be able to apply the marital deduction on each property received. However, the recipient of the gift may not receive double deductions. For example, if a spouses receives property and applies the marital deduction the spouse may not donate the property to charity and receive a charitable deduction as well. Only one deduction will apply.