死亡的概念在中美文化里有很大的不同。中国人觉得死亡是忌讳不吉利。大人听到小孩提这个字，会立刻说呸呸呸，别瞎说。因此提前思考死亡并考虑死后的事情，比如立遗嘱，在中国不那么常见。然而在西方文化里，死没有那么骇人，反而有美好归宿的寓意。在这里，死亡是相对平常的可讨论的话题。美国的墓地甚至可以成为一处景点。墓地周围确实敞亮，景色也好。读研的时候，租房附近有一块墓地。晚上走路回家总要经过却不会可怕。因此，提前思考死亡以及做好死后的规划，对美国人来说相对平常。规划的其中一项便是遗嘱的设立。提前做好自己的遗产分配，指定自己想要的继承人和受益者。

继承人遗产税和联邦遗产税

遗产的分配涉及到税。到目前为止，中国还没有出台正式征收遗产税的法律。在美国，法定或遗嘱继承人在接受遗产的时候，需要缴纳遗产税。遗产税有两种，继承人遗产税Inheritance tax和联邦遗产税estate tax。它们通常会被混为一谈，但却是两种不同的税收。联邦遗产税按死者的遗产价值征收，从遗产中扣除。而继承人遗产税是按受益人收到的遗产价值征收，由受益人支付。

如果死者在一个征收继承人遗产税的州居住或拥有财产。根据该州法律，遗产没有完全免联邦遗产税，那么受益人将面临联邦遗产税和继承人遗产税双重税收。​美国政府直接对大型遗产征收联邦遗产税，同时对遗产相关的任何收入征收所得税。然后州一级对遗产征继承人遗产税。

截至 2022 年，美国12个州和华盛顿特区仍在征收联邦遗产税。这12个州分别是康涅狄格州、哥伦比亚特区、夏威夷州、伊利诺伊州、缅因州、马萨诸塞州、马里兰州、纽约州、俄勒冈州、明尼苏达州、罗德岛州、佛蒙特州。

仍然征收继承人遗产税的六个州分别是爱荷华州、肯塔基州、马里兰州、内布拉斯加州、新泽西州和宾夕法尼亚州。因此，马里兰州目前是唯一一个同时征收联邦遗产税和继承人遗产税的州。

缴税额度

遗产税规则因州而异。遗产税由死者居住或遗产所在地的一个或多个州评估。是否需要征税以及税率取决于遗产总价值、继承人与死者的关系以及继承人居住地的继承规则。大多数州根据受益人与死者的家庭关系将受益人分为不同的类别，并根据这些类别设定豁免额度和税率。

如果你住在一个征收继承人遗产税的州，你更容易感受到继承人遗产税的压力，而不是联邦遗产税。因为州和地区对继承人遗产税的豁免额度不到联邦的一半。一些州继承人遗产税免税额可能低至100万美元。

而根据美国国税局 (IRS) 的规定，在2021和2022年只有继承价值超过1170万美元和1206万美元的遗产时，才需要申报联邦遗产税。如果遗产转移给死者配偶，则无需缴纳继承人遗产税。

大多数州只对超过一定数额的遗产征税，收取这笔款项的一定百分比。可能是单一税率，也可能按数额变化。例如，肯塔基州随着遗产金额从1,000美元到200,000美元以上，征收的税率从4%到16%不等。根据继承的金额，还规定了一个固定的一笔数额，从30美元到28,670美元不等。

如何合理避税

虽然继承人遗产税有很多例外和豁免，特别是对于配偶和子女，但一个拥有大量资产的居民可能仍希望尽量减少对继承人的影响。

一种常见的策略是以你希望遗赠的金额购买人寿保险单，把你的继承人作为保单受益人。保险单中的身故赔偿无需缴纳遗产税。

你也可以将资产放入信托中，最好是不可撤销的信托。这样就有效地避免资产在你去世后归为遗产。你可以在建立信托时设置资金分配时间表。信托挺复杂的，必须谨慎地建立和措辞以遵守州税法。因此，不要在没有信托和遗产律师帮助的情况下尝试。

最后，也可以考虑在活着的时候，逐渐把钱捐给继承人，而不是死后一次性捐赠。各州通常不对礼物征税。

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The conceptions of death differ vastly in Chinese and American cultures. Chinese think that death is taboo and the mention of it is unlucky. If adults hear the word from a child, they will immediately shush him, asking him to stop talking nonsense. So pondering on death in advance and what to do afterwards are not common for the Chinese. Creating a will is not common among Chinese families either. In Western culture, however, death is not so dreadful. It brings you to heaven, a beautiful destination. Unlike the spooky depiction of Chinese cemetery, American cemetery has a bright surrounding and good view. There used to be a cemetery near my apartment when I was in graduate school. Walking at night past it didn’t scare me at all. American cemeteries can even become attractions. Thinking ahead about death and making a will, which preplan your wealth distribution and designate your desired beneficiaries, are common for Americans.

Estate Tax and Inheritance Tax

China has not introduced a law that formally imposes inheritance tax so far, where as the U.S. have estate tax and inheritance tax on the transfer of property. Inheritance tax and estate tax are are two different forms of taxation, even though they are often confused. Estate tax is levied on the value of the deceased’s estate and is deducted from the estate before it is transferred to the heirs. The U.S. government levies estate taxes directly on large estates and any income related to the estate. Inheritance tax is levied on the value of the inheritance received by the heir and paid by the heir.

If the deceased lived or owned property in a state that levies heir estate taxes, according to the state’s law, the beneficiary will face double taxation. The inheritance are subject to estate taxes before distribution, and then inheritance taxes are levied on the estates at the state level.

As of 2022, 12 U.S. states and Washington, D.C. are still collecting estate taxes. The 12 states are Connecticut, District of Columbia, Hawaii, Illinois, Maine, Massachusetts, Maryland, New York, Oregon, Minnesota, Rhode Island, and Vermont.

The six states that still impose inheritance taxes on heirs are Iowa, Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. As a result, Maryland is currently the only state that imposes both estate tax and inheritance tax.

Tax Amount

Estate tax rules vary from state to state. Tax amount is assessed by the states in which the deceased lived or where the estates were located. Whether your inheritance is taxable or the rate at which it is taxed depends on the total inheritance value, the relationship of the heirs to the deceased, and the inheritance tax rules where the heirs live. Most states divide beneficiaries into different categories based on their relationship to the deceased and set exemptions and tax rates based on those categories.

If you live in a state that imposes inheritance taxes, you’re more likely to feel the pressure than where estate taxes is imposed. Because inheritance tax exemptions amount is less than half of estate tax. Some states may have inheritance tax exemption as low as $1 million.

According to the IRS, only estates worth more than $11.7 million in year 2021 and $12.06 million in 2022 are required to file an estate tax return. There is no inheritance tax if it is passed to the deceased’s spouse.

Most states only tax inheritance over a certain amount. It may be a flat rate, or it may vary by taxed amount. For example, Kentucky inheritance taxes rates ranging from 4% to 16% as inherited amount rises from $1,000 to over $200,000. Based on the amount inherited, there is also a fixed lump sum ranging from $30 to $28,670.

Tax Avoidance

While there are many exceptions and exemptions to inheritance tax especially for spouses and children, people with substantial assets still want to minimize the potential inheritance tax.

A common strategy is to buy a life insurance policy in the amount you wish to bequeath, and make the heir the beneficiary of the policy. Death benefits in insurance policies are not subject to inheritance tax.

You can also put your assets in a trust, preferably an irrevocable trust. This removes them from your estate after your death. You can set a timetable for the distribution of the trust funds. Trusts are complex and must be carefully established and worded to comply with state tax laws. It should be done with the help of a trust and estate lawyer.

Finally, consider gifting money gradually to your heirs while you’re alive, rather than giving in one lump sum after death. States generally do not tax gifts.