증여받은 미국 주식을 팔 때 양도소득세 A Capital Gain Tax of Gifted Stocks in the US

Question

If I sell a gifted us stock, how can I calculate the capital gain tax on it? It was gifted by my parent to me a long time ago.

 

ChatGPT's Answer

When you sell gifted US stocks, you will need to calculate the capital gain tax that you owe.

 

The capital gain tax is based on the difference between the sale price of the stock and its adjusted cost basis, which is the original purchase price of the stock plus any reinvested dividends, commissions, and fees paid.

 

When a stock is gifted to you, its cost basis is the same as the donor's adjusted basis at the time of the gift.

 

This means that the capital gain tax will be calculated based on the difference between the sale price of the stock and the donor's adjusted cost basis.

 

To calculate the capital gain tax on the sale of a gifted stock, you will need to follow these steps:

Determine the sale price of the stock.

 

Determine the donor's adjusted cost basis of the stock at the time of the gift. This can be done by contacting the donor or reviewing their records to find the original purchase price, reinvested dividends, commissions, and fees paid.

 

Calculate the capital gain by subtracting the donor's adjusted cost basis from the sale price of the stock.

 

Determine the applicable tax rate based on your income and the holding period of the stock. If you held the stock for more than one year, it will be subject to long-term capital gains tax rates, which are generally lower than short-term capital gains tax rates.

 

Calculate the capital gain tax by multiplying the capital gain by the applicable tax rate.

 

It's important to keep accurate records of the purchase price, reinvested dividends, commissions, and fees paid for the stock to ensure that you can calculate the correct cost basis when you sell the stock.

 

 

 

Question - Long-term hold, no capital gain

My dad bought US stocks at 100 USD. He gave them to me as gifts when their assessed value was 500 USD. I sold them in 6 years at 500 USD. How much do I have to pay for a capital gain tax?

 

아빠가 미국 주식 100불에 사신 것을, 가치가 500불일 때 나에게 증여했다. 나는 그것을 6년 안에 500불에 팔았다. 양도소득세를 어떻게 계산해야 하는가?

 

ChatGPT's Answer

In your case, the cost basis of the gifted US stocks is $500, which is the fair market value at the time of the gift. When you sold the stocks for $500, you realized a capital gain of $0 (since the sale price is equal to the cost basis).

 

증여받았을 때 주식 평가액이 500불이고, 500불에 주식을 매도했으면 양도소득은 0불이다. 따라서 양도소득세 없다.

 

Therefore, you do not owe any capital gains tax on the sale of the gifted US stocks. However, if you received any dividends from the stocks during the six-year period that you held them, you may owe taxes on those dividends. The tax rate on dividends will depend on your tax bracket and other factors.

 

만약 배당받은 것이 있으면 배당 관련 세금은 내야 했을 것이다.

 

Question - short-term hold with capital gain

My dad bought US stocks at 100 USD. He gave them to me as gifts when their assessed value was 500 USD. I sold them in a year at 1000 USD. How much do I have to pay for a capital gain tax?

 

아빠가 미국 주식 100불에 사신 것을, 가치가 500불일 때 나에게 증여했다. 나는 그것을 1년 안에 1000불에 팔았다. 양도소득세를 어떻게 계산해야 하는가?

ChatGPT's Answer

In your case, the cost basis of the gifted US stocks is $500, which is the fair market value at the time of the gift. When you sold the stocks for $1,000, you realized a capital gain of $500 ($1,000 sale price minus $500 cost basis).

 

양도차액이 500불이다.

 

The capital gain will be subject to capital gains tax, which is based on your tax bracket and the length of time you held the stocks. Since you held the stocks for one year or less, the capital gain will be considered a short-term capital gain, which is taxed at your ordinary income tax rate.

 

Assuming your ordinary income tax rate is 22%, you would owe a capital gains tax of $110 ($500 capital gain multiplied by 22% tax rate). However, the actual tax liability may be different depending on your specific tax situation, so it's a good idea to consult with a tax professional or use tax software to calculate your capital gains tax liability.

 

만약 너가 1년 미만 보유인 상태로 주식을 매매했고, 개인소득세 구간이 22 퍼센트면, 양도소득세는 22$, 즉 110불이다.

 

 

Question - long-term hold with capital gain

My dad bought US stocks at 100 USD. He gave them to me as gifts when their assessed value was 500 USD. I sold them in 10 years at 1000 USD. How much do I have to pay for a capital gain tax?

 

ChatGPT's Answer

In your case, the cost basis of the gifted US stocks is $500, which is the fair market value at the time of the gift. When you sold the stocks for $1,000, you realized a capital gain of $500 ($1,000 sale price minus $500 cost basis).

양도차액이 500불이다.

 

Since you held the stocks for more than one year, the capital gain will be considered a long-term capital gain. The tax rate on long-term capital gains depends on your tax bracket, but it is generally lower than the tax rate on short-term capital gains.

 

For 2023, the long-term capital gains tax rates are as follows:

0% for taxpayers with taxable income up to $80,000 (single) or $160,000 (married filing jointly)

15% for taxpayers with taxable income between $80,000 and $440,000 (single) or $160,000 and $470,000 (married filing jointly)

20% for taxpayers with taxable income above $440,000 (single) or $470,000 (married filing jointly)

 

Assuming your taxable income puts you in the 15% long-term capital gains tax bracket, you would owe a capital gains tax of $75 ($500 capital gain multiplied by 15% tax rate). However, the actual tax liability may be different depending on your specific tax situation, so it's a good idea to consult with a tax professional or use tax software to calculate your capital gains tax liability.

 

만약 싱글로 택스 파일링하는 당신의 연소득이 44만불 이하면, 15%의 양도소득세가 적용된다.

 

그래서 양도차액 500불에 대한 양도소득세는 75불이 된다.

 

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