carryover basis

简明释义

转移基数

英英释义

例句

1.Understanding carryover basis is crucial for estate planning.

理解继承基础对于遗产规划至关重要。

2.If you inherit stocks, they will have a carryover basis equal to the original purchase price.

如果你继承股票，它们将拥有与原始购买价格相等的继承基础。

3.The carryover basis can affect how much tax you owe when selling inherited property.

继承基础会影响你出售继承财产时所欠的税款。

4.When a parent transfers property to their child, the child takes the property with a carryover basis.

当父母将财产转移给子女时，子女以继承基础接受该财产。

5.The carryover basis rule allows for the original owner's tax basis to be passed on to the heir.

继承基础规则允许原所有者的税务基础传递给继承人。

作文

Understanding the concept of carryover basis is essential for anyone dealing with estate planning or inheritance. The term carryover basis refers to the method of determining the tax basis of an asset that has been inherited or transferred from one individual to another. In simpler terms, it means that when someone inherits property, they take on the same tax basis that the previous owner had. This can have significant implications for the heir when they decide to sell the asset in the future.To illustrate this concept, let’s consider a hypothetical scenario. Imagine that a person named John purchased a piece of land for $100,000. Over the years, the value of the land increases, and at the time of his death, it is worth $300,000. If John passes away and leaves the land to his daughter, Sarah, under the carryover basis rule, Sarah would inherit the land with a tax basis of $100,000, which is the amount John originally paid for it.Now, suppose Sarah decides to sell the land shortly after inheriting it for $350,000. Since her carryover basis is $100,000, she will be liable for capital gains tax on the profit made from the sale. The profit, in this case, would be calculated as the selling price ($350,000) minus the carryover basis ($100,000), resulting in a taxable gain of $250,000. This example highlights how the carryover basis can impact the tax liabilities of heirs.On the other hand, there is an alternative rule known as the stepped-up basis. Under this rule, when an asset is inherited, its tax basis is adjusted to the fair market value at the date of the decedent's death. Using the previous example, if Sarah inherited the land and the value at the time of John's death was $300,000, her tax basis would be adjusted to that amount. If she sold the land for $350,000, her taxable gain would only be $50,000, significantly reducing her tax burden.The choice between carryover basis and stepped-up basis can have profound effects on the financial situation of heirs. While the carryover basis may seem beneficial in some cases, it often leads to higher tax liabilities upon the sale of inherited assets. Therefore, it is crucial for individuals to understand these concepts and plan accordingly.In conclusion, the carryover basis is a vital aspect of tax law that affects how inherited assets are taxed. By comprehending this term and its implications, individuals can make informed decisions regarding estate planning and asset transfers. It is advisable to consult with a tax professional or estate planner to navigate these complex rules effectively. Understanding the difference between carryover basis and stepped-up basis can ultimately save heirs a significant amount of money in taxes, ensuring that they retain more of their inherited wealth.

理解carryover basis的概念对于任何处理遗产规划或继承事务的人来说都是至关重要的。术语carryover basis指的是确定遗产或资产从一个人转移到另一个人时的税务基础的方法。简单来说，这意味着当某人继承财产时，他们将继承前任所有者的相同税务基础。这在继承人在未来决定出售资产时可能会产生重大影响。为了说明这一概念，让我们考虑一个假设的场景。想象一个名叫约翰的人以100,000美元的价格购买了一块土地。多年来，这块土地的价值不断上升，在他去世时，价值达到了300,000美元。如果约翰去世并将这块土地留给他的女儿莎拉，根据carryover basis规则，莎拉将以100,000美元的税务基础继承这块土地，这就是约翰最初为其支付的金额。现在，假设莎拉在继承土地后不久以350,000美元的价格出售这块土地。由于她的carryover basis是100,000美元，她需要对出售所得的利润缴纳资本利得税。在这种情况下，利润将被计算为销售价格（350,000美元）减去carryover basis（100,000美元），结果是250,000美元的应税收益。这个例子突显了carryover basis如何影响继承人的税务责任。另一方面，还有一种替代规则称为“步进基础”。根据此规则，当资产被继承时，其税务基础会调整为去世时的公允市场价值。使用之前的例子，如果莎拉继承的土地在约翰去世时的价值为300,000美元，那么她的税务基础将调整为该金额。如果她以350,000美元的价格出售土地，她的应税收益将仅为50,000美元，从而显著减少她的税负。选择carryover basis和步进基础之间的差异可能对继承人的财务状况产生深远影响。虽然在某些情况下，carryover basis似乎是有利的，但在出售继承资产时，它通常会导致更高的税务责任。因此，个人必须理解这些概念并进行相应的规划。总之，carryover basis是税法中的一个重要方面，影响着继承资产的税务处理。通过理解这个术语及其影响，个人可以就遗产规划和资产转移做出明智的决策。建议咨询税务专业人士或遗产规划师，以有效应对这些复杂的规则。理解carryover basis和步进基础之间的差异最终可以为继承人节省大量税款，确保他们保留更多的继承财富。