Tax & Estate Strategies for Married LGBTQ+ Couples
The 2015 Obergefell v. Hodges 最高法院的裁决简化了已婚LGBTQ+夫妇的税收和遗产策略. 如果您正在提交今年的联合纳税申报表或正在考虑更新您的遗产策略, here are some important things to remember.
Keep in mind, 本文仅供参考，不能替代现实生活中的建议, so make sure to consult your tax, legal, 和会计专业人士修改你的税务策略之前.
如果你在今年的任何时候结过婚，你可以共同申请. Whether you married on January 1st, June 8th, or December 31st, you can still file jointly as a married couple. 根据联邦税法，你在一年最后一天的婚姻状况决定了你的报税状况. This rule also applies to divorcing couples. 现在婚姻平等在全国范围内得到认可，提交州税也容易多了.1
如果你是新婚夫妇或没有考虑共同申请, 记住，大多数已婚夫妇都可能从共同申请中获益. For instance, if you have or want to have children, 你需要联合申请，才有资格获得儿童和受抚养人照顾税收抵免. 联合申请也使你有资格获得终身学习抵免和美国机会税收抵免.2
You can gift greater amounts to family and friends. Prior to the landmark 2015 Supreme Court ruling, 根据联邦遗产税法，LGBTQ+配偶无法享受个人赠予税豁免. As such, LGBTQ+夫妇不能将他们的零花钱结对，以夫妻身份向另一个人赠送更大的礼物. 但如今，LGBTQ+配偶每年可以向任意数量的人赠送最高3.6万美元的礼物.3
You can take advantage of portability. Your $13.6100万美元的个人终身遗产税和赠与税豁免可能会因未来几年的通货膨胀而上调, but it will also be portable. Under the portability rules, 配偶一方死亡时未充分使用终身遗产和赠与税豁免, 未使用的部分转移到未亡配偶的遗产中. 举例来说，如果配偶只花了2美元就去世了.1 million of the $13.6100万美元的终身豁免，幸存的配偶最终得到11美元.51 million lifetime exclusion.3
你可以享受无限的婚姻抵扣. 无限婚姻扣除额是一种基本扣除额，它允许配偶一方在死亡时将资产传给未亡配偶，而无需缴纳联邦遗产税.4
Marriage equality has made things so much simpler. 以前一些LGBTQ+夫妇在纳税时面临的麻烦和额外的文书工作现在已经改变了, happily, a thing of the past. 记得在税务或财务专家的帮助下查看你所在州的税法.
1. IRS.gov, 2024
2. IRS.gov, 2024
3. IRS.gov, 2024
4. IRS.gov, 2024
内容的来源被认为是提供准确的信息. 本材料中的信息不作为税务或法律建议. 它不得用于避免任何联邦税收处罚的目的. 有关您个人情况的具体信息，请咨询法律或税务专业人士. 本材料由FMG Suite开发和制作，旨在提供有关您可能感兴趣的主题的信息. FMG, LLC, is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和提供的材料仅供一般参考, 并且不应被视为购买或出售任何证券的招揽. Copyright FMG Suite.
