1. 기본공제(Standard Deduction)
Single | $15,750 ($14,600 in 2024) |
Married Filing Separate | $15,750 ($14,600 in 2024) |
Head of Household | $23,625 ($21,900 in 2024) |
Married Filing Joint Return | $31,500 ($29,200 in 2024) |
2. 해외소득공제(Foreign Earned Income Exclusion)
$130,000 ($ 126,500 in 2024)
3. 증여공제한도(Annual Exclusion For Gifts)
A. 미국인이 증여시 아래의 공제한도를 넘는 경우 증여자(donor)가 Form 709를 통해 IRS에 보고해야 합니다.
-$190,000 ($ 180,000 in 2024)
-통합세액공제금액(Unified Tax Credit )인 누적금액 $13.99 million (약195억원)까지는 세금이 따로 부과되지 않습니다.
B. 외국인으로부터 증여 받는 경우 수증자(donee)가 $100,000을 넘는 경우에 Form 3520을 통해 IRS에 보고해야 합니다.
따로 세금을 내야하는 대상은 아니지만 보고를 누락하거나 늦게 보고하게 되면 그 벌금이 높습니다. (최소 $10,000 이상, 최대 자산가치의 25%까지)
4. 2025년도 소득별 적용 세율
2025 tax rate | Single | Married filing jointly | Married filing separately | Head of household |
10% | $0 to $11,925 | $0 to $23,850 | $0 to $11,925 | $0 to $17,000 |
12% | $11,926 to $48,475 | $23,851 to $96,950 | $11,926 to $48,475 | $17,001 to $64,850 |
22% | $48,476 to $103,350 | $96,951 to $206,700 | $48,476 to $103,350 | $64,851 to $103,350 |
24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 | $103,351 to $197,300 |
32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,525 | $197,301 to $250,500 |
35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,526 to $626,350 | $250,501 to $626,350 |
37% | $626,351 or more | $751,601 or more | $626,351 or more
| $626,351 or more |
Source: IRS. |
1. 기본공제(Standard Deduction)
Single
$15,750 ($14,600 in 2024)
Married Filing Separate
$15,750 ($14,600 in 2024)
Head of Household
$23,625 ($21,900 in 2024)
Married Filing Joint Return
$31,500 ($29,200 in 2024)
2. 해외소득공제(Foreign Earned Income Exclusion)
$130,000 ($ 126,500 in 2024)
3. 증여공제한도(Annual Exclusion For Gifts)
A. 미국인이 증여시 아래의 공제한도를 넘는 경우 증여자(donor)가 Form 709를 통해 IRS에 보고해야 합니다.
-$190,000 ($ 180,000 in 2024)
-통합세액공제금액(Unified Tax Credit )인 누적금액 $13.99 million (약195억원)까지는 세금이 따로 부과되지 않습니다.
B. 외국인으로부터 증여 받는 경우 수증자(donee)가 $100,000을 넘는 경우에 Form 3520을 통해 IRS에 보고해야 합니다.
따로 세금을 내야하는 대상은 아니지만 보고를 누락하거나 늦게 보고하게 되면 그 벌금이 높습니다. (최소 $10,000 이상, 최대 자산가치의 25%까지)
4. 2025년도 소득별 적용 세율
2025 tax rate
Single
Married filing jointly
Married filing separately
Head of household
10%
$0 to $11,925
$0 to $23,850
$0 to $11,925
$0 to $17,000
12%
$11,926 to $48,475
$23,851 to $96,950
$11,926 to $48,475
$17,001 to $64,850
22%
$48,476 to $103,350
$96,951 to $206,700
$48,476 to $103,350
$64,851 to $103,350
24%
$103,351 to $197,300
$206,701 to $394,600
$103,351 to $197,300
$103,351 to $197,300
32%
$197,301 to $250,525
$394,601 to $501,050
$197,301 to $250,525
$197,301 to $250,500
35%
$250,526 to $626,350
$501,051 to $751,600
$250,526 to $626,350
$250,501 to $626,350
37%
$626,351 or more
$751,601 or more
$626,351 or more
$626,351 or more
Source: IRS.