1. 기본공제(Standard Deduction)
Single | $14,600 ($13,850 in 2023) |
Married Filing Separate | $14,600 ($13,850 in 2023) |
Head of Household | $21,900 ($20,800 in 2023) |
Married Filing Joint Return | $29,200 ($27,700 in 2023) |
2. 해외소득공제(Foreign Earned Income Exclusion)
$126,500 ($ 120,000 in 2023)
3. 증여공제한도(Annual Exclusion For Gifts)
A. 미국인이 증여시 아래의 공제한도를 넘는 경우 증여자(donor)가 Form 709를 통해 IRS에 보고해야 합니다.
-$18,000 ($ 170,000 in 2023)
-$185,000 ($175,000 in 2023)
-통합세액공제금액(Unified Tax Credit )인 누적금액 $13.61 million (약190억원)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. 2022년도 소득별 적용 세율
2024 tax rate | Single | Married filing jointly | Married filing separately | Head of household |
10% | $0 to $11,600 | $0 to $23,200 | $0 to $11,600 | $0 to $16,550 |
12% | $11,601 to $47,150 | $23,201 to $94,300 | $11,601 to $47,150 | $16,551 to $63,100 |
22% | $47,151 to $100,525 | $94,301 to $201,050 | $47,151 to $100,525 | $63,101 to $100,500 |
24% | $100,526 to $191,950 | $201,051 to $383,900 | $100,526 to $191,950 | $100,501 to $191,950 |
32% | $191,951 to $243,725 | $383,901 to $487,450 | $191,951 to $243,725 | $191,951 to $243,700 |
35% | $243,726 to $609,350 | $487,451 to $731,200 | $243,726 to $365,600 | $243,701 to $609,350 |
37% | $609,351 or more | $731,201 or more | $365,601 or more | $609,351 or more |
Source: IRS. |
1. 기본공제(Standard Deduction)
Single
$14,600 ($13,850 in 2023)
Married Filing Separate
$14,600 ($13,850 in 2023)
Head of Household
$21,900 ($20,800 in 2023)
Married Filing Joint Return
$29,200 ($27,700 in 2023)
2. 해외소득공제(Foreign Earned Income Exclusion)
$126,500 ($ 120,000 in 2023)
3. 증여공제한도(Annual Exclusion For Gifts)
A. 미국인이 증여시 아래의 공제한도를 넘는 경우 증여자(donor)가 Form 709를 통해 IRS에 보고해야 합니다.
-$18,000 ($ 170,000 in 2023)
-$185,000 ($175,000 in 2023)
-통합세액공제금액(Unified Tax Credit )인 누적금액 $13.61 million (약190억원)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. 2022년도 소득별 적용 세율
2024 tax rate
Single
Married filing jointly
Married filing separately
Head of household
10%
$0 to $11,600
$0 to $23,200
$0 to $11,600
$0 to $16,550
12%
$11,601 to $47,150
$23,201 to $94,300
$11,601 to $47,150
$16,551 to $63,100
22%
$47,151 to $100,525
$94,301 to $201,050
$47,151 to $100,525
$63,101 to $100,500
24%
$100,526 to $191,950
$201,051 to $383,900
$100,526 to $191,950
$100,501 to $191,950
32%
$191,951 to $243,725
$383,901 to $487,450
$191,951 to $243,725
$191,951 to $243,700
35%
$243,726 to $609,350
$487,451 to $731,200
$243,726 to $365,600
$243,701 to $609,350
37%
$609,351 or more
$731,201 or more
$365,601 or more
$609,351 or more
Source: IRS.