税 & 已婚LGBTQ+夫妇的遗产策略
2015年 Obergefell v. 霍奇斯 Supreme Court decision streamlined tax and estate strategizing for married LGBTQ+ couples. If you are filing a joint tax return for this year or are considering updating your estate strategy, 这里有一些重要的事情需要记住.
记住, this article is for informational purposes only and is not a replacement for real-life advice, 所以一定要咨询你的税务, 法律, and accounting professionals before modifying your tax strategy.
You can file jointly if you were married at any time this year. 你是否在1月1日结婚, 6月8日, 或12月31日, 你仍然可以作为已婚夫妇共同申请. Under federal tax law, your marital status on the final day of a year determines your filing status. 这条规则也适用于离婚的夫妇. Now that marriage equality is nationally recognized, filing your state taxes is much easier as well.1
If you are newly married or have not considered filing jointly, remember that most married couples potentially benefit from filing jointly. 例如, 如果你有孩子或者想要孩子, you will need to file jointly to qualify for the Child and Dependent Care 税 Credit. Filing jointly also makes you eligible for Lifetime Learning Credits and the American Opportunity 税 Credit.2
You can gift greater amounts to family and friends. 在2015年最高法院做出具有里程碑意义的裁决之前, LGBTQ+ spouses were stuck with the individual gift tax exclusion under federal estate tax law. 像这样, an LGBTQ+ couple could not pair their allowances to make a larger combined gift as a couple to another individual. But today, LGBTQ+ spouses can gift up to $36,000 to as many individuals as they wish per year.3
您可以利用可移植性. 你13美元.61 million individual lifetime estate and gift tax exclusion may be adjusted upward for inflation in future years, 但它也将是便携式的. 根据可移植性规则, when one spouse dies without fully using the lifetime estate and gift tax exclusion, the unused portion is conveyed to the surviving spouse’s estate. To illustrate, if a spouse dies after using only $2.13美元中的100万.61 million lifetime exclusion, the surviving spouse ends up with a $11.5100万终身排斥.3
You have access to the unlimited marital deduction. The unlimited marital deduction is the basic deduction that allows one spouse to pass assets at death to a surviving spouse without incurring the federal estate tax.4
婚姻平等让事情变得简单多了. The hassle and extra paperwork that some LGBTQ+ couples previously faced at tax time is now, 幸福的, 过去的事了. Remember to check the tax laws in your state with the help of a tax or financial professional.
1. 国税局.政府,2024
2. 国税局.政府,2024
3. 国税局.政府,2024
4. 国税局.政府,2024
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