成为信托受益人意味着什么?

请注意这篇文章更新于1月23日, 2024年包括2023年税收季节的2024年数据.

A trust is a legal arrangement where the creator of the trust (called either a grantor or settlor) transfers legal title to property to a trustee to manage for the benefit of individual(s) or entities (such as a charity). 被管理财产的个人或实体被称为 “受益者”.

信托可以规定受益人每年收取一定数额, 或者是通常的情况, 将分配的金额和时间留给受托人自行决定.

The trust may outline specific considerations that the trustee should give as to when 和 how much is to be distributed. 例如, the trust may provide that the trustee distributes cash amounts to pay for the health 和 welfare of the beneficiary; or to cover the costs of schooling or medical bills of a beneficiary that has “special needs”. 这里没有对错之分, 由设保人/财产清算人决定如何适用分配规定.

Trusts can be set up during the grantor/settlor’s life (technically called an “inter vivos” –during life—trust) or may be provided for in the Will of the grantor/settlor (technically a “testamentary trust—by “testament i.e. 会).

The legal rights of the beneficiaries 和 the legal obligations of the trustee are provided under the law of the jurisdiction that governs the trust. 这些规则还将决定谁为信托实现的收入和收益纳税. 可能是委托人/授予人或受托人对信托收入征税, 或者受益人对收到的分配征税. 这些规则通常非常复杂，并且因司法管辖区而异.

对美国国内信托的征税

就美国所得税而言，有三种基本类型的信托:

• Grantor Trust – A trust where the grantor controls the management of the trust or where the grantor is the beneficiary of the trust. The Grantor is treated as owning all the assets of the trust 和 thus is taxable on all realized income 和 capital gains of the trust.
• 简单信托-所有的收入都需要支付给受益人. 一般, the trust beneficiary is subject to tax on the income required to be distributed to them. 受托人对已实现的资本收益纳税.
• 复杂信托-任何不是简单信托或授予人信托的信托. 一般, 受益人对所有需要或实际支付给他们的收入或资本收益纳税. (税收是根据受益人的个人税级和税率计算的.)All income 和 gains retained by the trust are taxable to the trustee at rates 和 brackets applicable to trusts (see below).
  注意:信托和受益人可能还必须支付州税和地方税.2024年，联邦政府对信托收入的征税分为四个等级:10%:0 - 3100美元
  24%: $3,101 – $11,150
  35%: $11,151 – $15,200
  37%: 15201美元及以上

  对于2024年的信托，有三个长期资本收益等级:
  0%: $0 – $3,150
  15%: $3,151 – $15,450
  20%: 15451美元或更高

  注:适用于任何美国2023年税务申报的税率和税率等级如下:

  所得税:
  10%: $0 – $2,900
  24%: $2,901 – $10,550
  35%: $10,551 – $14,450
  37%: 14451美元或更高

  长期资本利得税:
  0%: $0 – $3,000
  15%: $3,001 – $14,650
  20%: 14651美元及以上

外国非授予人信托(FNGT)的美国受益人的税收

一般来说，美国受益人是按分配(有时被视为分配)征税的。. 在这种情况下, 来自信托的不合格贷款, 和 the use of trust property for less than adequate compensation are also considered trust distributions.

Distributions are subject to a different US tax treatment depending on the nature of the distribution received. 所有发行版由以下任一种组成:

• 可分配净收入(“DNI”)指的是当年的收入.g.(利息、股息或资本利得)，
• 未分配净收入(“UNI”)指的是前几年累积的收入和收益
• 信托语料库/本金(免税).

分配按上述顺序征税.

对于美国受益人, DNI的分配按边际所得税率征税, (top rate for 2023 is 37%) while DNI which consists of long-term capital gains 和 qualified dividends is taxed at a maximum rate of 20%. (房地产收益可能适用特殊税率.净收益投资税(NIIT.8%也适用.

DNI not distributed during the year it is earned becomes UNI – also called accumulated income. Accumulated income is subject to taxation under what are commonly called the “throwback rules” 和 once a trust holds accumulated income it remains in the trust until distributed. 根据回溯规则:

(i) the amount of the accumulation distribution is “thrown back” to the prior tax years in which the income accumulated, 从最早的纳税年度开始,

(ii) the US beneficiary is treated as receiving the UNI as if distributed in such prior tax years until all UNI is deemed distributed,

(iii) the applicable tax rate is that of the prior year from which the income is deemed to arise (so a higher applicable tax rate could apply),

(iv) the beneficiary is subject to an interest charge on the UNI which compounds over the length of time the accumulated income remained in the trust, 和

(v) any UNI which was constituted of capital gains in prior years is treated as ordinary income when distributed, 因此要缴纳更高的税率.

The throwback rules ensure that the US government recovers any tax which would arise to a US beneficiary from the deferral of income held through an FNGT. These rules can make a distribution of accumulated income very “tax expensive” to a US beneficiary.

DNI在哪些情况下分配给多个受益人, the amount of DNI includible in a beneficiary’s gross income is allocated proportionately between the amount of the trust’s DNI for such taxable year multiplied by a ratio, where the numerator equals the amounts properly paid or credited to such beneficiary 和 the denominator equals the amounts properly paid or credited to all beneficiaries. This rule also applies to apportion distributions of UNI 和 applies equally to US 和 non-US beneficiaries.

最后, distributions from an FNGT to a US beneficiary which are categorized as distributions of trust corpus are treated as tax-free distributions to the US beneficiary. 这些公司仍需在美国纳税申报表上申报.

如果您想了解更多或与我们谈论以上信息, 请通过我们的 澳门官方老葡京 page.

本文由塔斯·梅哈尼撰写