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#covered expatriate

3개의 글

Exit Tax de EE. UU. 2026: las reglas del covered expatriate, el Formulario 8854 y lo que cuesta renunciar

Exit Tax de EE. UU. 2026: las reglas del covered expatriate, el Formulario 8854 y lo que cuesta renunciar

Guía práctica del impuesto de salida (exit tax) de Estados Unidos: quién es un covered expatriate según las tres pruebas, la venta ficticia mark-to-market de los activos mundiales, las reglas especiales para compensación diferida, IRA y fideicomisos, el impuesto sucesorio de la Sección 2801 sobre herederos estadounidenses, el Formulario 8854, las excepciones de doble nacionalidad y menores, y la planificación básica de salida.

exit tax covered expatriate renuncia ciudadania EEUU
US Expatriation Exit Tax 2026: The Covered Expatriate Rules, Form 8854, and What Renouncing Really Costs

US Expatriation Exit Tax 2026: The Covered Expatriate Rules, Form 8854, and What Renouncing Really Costs

A practical guide to the US expatriation exit tax: who counts as a covered expatriate under the three tests, the mark-to-market deemed sale of worldwide assets, special rules for deferred comp, IRAs, and non-grantor trusts, the Section 2801 succession tax on US heirs, Form 8854, dual-citizen and minor exceptions, and exit-planning basics.

expatriation exit tax covered expatriate Form 8854
미국 국적포기 출국세(Exit Tax) 2026: Covered Expatriate 3요건과 Form 8854 완전정리

미국 국적포기 출국세(Exit Tax) 2026: Covered Expatriate 3요건과 Form 8854 완전정리

미국 시민권·영주권 포기 시 부과되는 출국세(exit tax) 실전 가이드. covered expatriate 3요건(순자산 200만 달러·평균 세액·5년 인증), 전 세계 자산 mark-to-market 간주매각, 이연보상·IRA·비양도자 신탁 특칙, 상속·증여에 붙는 2801 승계세, Form 8854, 이중국적·미성년 예외, 출국 전 절세 기본기까지 정리합니다.

미국 출국세 국적포기 영주권 포기