top of page

纽约州遗产税：你应该了解的3个雷点 New York Estate Tax: 3 Traps You Should Know

  • Writer: The Shi Law Group 熙承律师事务所
    The Shi Law Group 熙承律师事务所
  • Sep 23
  • 3 min read

很多人一看到联邦遗产税的免税额度有 $13.99M/人（夫妻可达 $27.98M），就觉得遗产税离自己很遥远。

Many people see the federal estate tax exemption at $13.99M per person (or $27.98M for couples) and assume estate tax is irrelevant to them.


但如果你是纽约州的税务居民，事情就完全不同了。

But if you are a New York resident, the reality is very different.

问题解析 Problem Analysis


纽约州遗产税有三个“可怕”的特点：

  • 免税额度更低

    • 纽约州的免税额度远低于联邦，目前仅约 $7.16M。

  • 没有配偶间的额度共享

    • 联邦层面，未用完的免税额度可以转给配偶。

    • 在纽约州，这个机制不存在，未用完的额度直接浪费。

  • “Cliff”机制（遗产税悬崖）

    • 一旦资产超过免税额度 5%，就不是“超过部分”交税，而是整个遗产都要被征税。

    • 这意味着你的免税额会瞬间“归零”，带来成倍增加的税负。


New York State estate tax has three “frightening” features:

  • Lower exemption

    • New York’s exemption is much lower than the federal one, only about $7.16M in 2025.

  • No Portability between spouses

    • At the federal level, unused exemption can be transferred to a surviving spouse.

    • In New York, there is no portability—any unused exemption is lost.

  • The dreaded “Cliff”

    • For example, if your estate is $7.58M, the entire amount—not just the excess—is subject to tax.

    • This means your exemption effectively vanishes, resulting in a dramatically higher tax bill.

解决方案  Solution


那该怎么办呢？

  • 提前规划：通过信托、赠与或其他策略，避免踩到“Cliff”。

  • 配偶间协调：虽然纽约没有portability，但可以通过合理架构来充分利用两个人的免税额。

  • 结合联邦与州层面规划：同时考虑联邦和纽约州的规则，制定双层保护。


So what can you do?

  • Plan ahead: Use trusts, lifetime gifts, or other tools to avoid the cliff.

  • Coordinate between spouses: Even without portability, planning can ensure both exemptions are used effectively.

  • Integrate federal and state planning: A comprehensive approach prevents surprises at both levels.

风险提醒 Risk Warning

不要以为“联邦免税额很高，就不用担心”。纽约州遗产税是一个隐藏的陷阱，很多家庭都是在不经意间“爆雷”。
Don’t assume the high federal exemption keeps you safe. New York’s estate tax is a hidden landmine that catches many families off guard.

律所小贴士 Law Firm Tips


熙承律师事务所在纽约和新泽西执业，专注于信托与遗产规划。我们帮助客户在联邦与州两级法律下，最大限度保留财富，避免不必要的税务成本。

The Shi Law Group, PLLC, based in NY and NJ, focuses on trusts and estate planning. We help clients navigate both federal and state laws to preserve wealth and minimize unnecessary taxes.

联系我们 Call to Action


如果您对税务后果有疑问，或希望我们帮忙审阅文件，欢迎联系熙承律师事务所。我们会和具有税务专长的团队一起，为您把关每一个细节，确保在资产保护与税务利益间取得最佳平衡。

If you have questions about trusts and the tax consequences for your property, or would like us to review your trust documents, please contact The Shi Law Group, PLLC. We work with tax-knowledgeable advisors to protect your assets while preserving tax benefits when possible.

 
 
 
bottom of page