You know what they say: it is always better to give than to receive. 巧合的是, there is no better time to give than 2023 because the Internal 牧师enue Service (IRS) is anticipating that you will be able to give more 税-free gifts than ever before!
牧师. Proc. 2022-38 announced projected inflationary increases in estate and gift 税 limits in 2023. These include increases in the annual gift exclusion amount, 统一抵免遗产税税额, 税-free gifts to a spouse who is not a United States citizen, and the maximum reduction for real property under the special valuation method.
The annual gift exclusion is the amount that you can gift to a person each year without having to utilize any of your lifetime exemption amount. In 2023, the IRS announced that you will be able to give gifts of up to $17,你想要多少人就多少人. If you are married and choose to split gifts with your spouse, you can give up to $34,000 per person. This is an increase from the 2022 annual exclusion amount of $16,每人(或32美元),000(已婚夫妇).
如果你想要17美元的话,000英镑的礼物是不够的, 超过17美元的任何金额,000 will be counted toward your unified credit against estate 税. The unified credit against estate 税 is the amount you can give away 税-free during your lifetime over and above any gifts given that qualify for the annual exclusion. This amount will increase to $12,920,000 per individual, or $25,840,000 for married couples, in 2023. 没有适当的遗产规划, if you end up giving more than your allotted unified credit amount, 然后是多余的礼物, as well as the value of anything passed down at your death, 是否需要缴纳遗产税和赠与税.
配偶之间的礼物通常被认为是免税的, but the 税-free gifts are limited if a spouse is not a United States citizen. The limit on 税-free gifts to non-United States citizen spouses will increase from $164,000 to $175,000 in 2023.
除了, the maximum reduction for real property under the special valuation method is projected to be increased to $1,310,000. This can help reduce applicable estate 税es on real property that is used in a family business if passed down from a departed loved one in 2023.
Whether your generosity is sparked by the upcoming holiday season, or you are hankering to learn about the benefits of creating an estate plan, please feel free to reach out to our office to see how you can take advantage of these increased exemptions and exclusions.
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