{"id":2832,"date":"2026-10-22T12:27:26","date_gmt":"2026-10-22T16:27:26","guid":{"rendered":"https:\/\/leijianglaw.com\/?p=2832"},"modified":"2026-10-22T12:27:26","modified_gmt":"2026-10-22T16:27:26","slug":"year-end-gifts-2026-three-moves-before-december-31","status":"publish","type":"post","link":"https:\/\/leijianglaw.com\/zh\/2026\/10\/22\/year-end-gifts-2026-three-moves-before-december-31\/","title":{"rendered":"2026\u5e74\u5e74\u5e95\u8d60\u4e0e\uff1a12\u670831\u65e5\u4e4b\u524d\u53ef\u4ee5\u505a\u7684\u4e09\u4ef6\u4e8b"},"content":{"rendered":"<p class=\"translation-block wp-block-paragraph\">\u8d60\u4e0e\u7b97\u5728\u54ea\u4e00\u5e74\uff0c\u8981\u770b\u60a8\u54ea\u4e00\u5e74\u771f\u6b63\u5b8c\u6210\uff0c\u6240\u4ee52026\u5e74\u7684\u7a97\u53e3\u57282026\u5e7412\u670831\u65e5\u5173\u95ed\uff0c12\u670831\u65e5\u4e4b\u524d\u6ca1\u6709\u5b8c\u6210\u7684\u8d60\u4e0e\u5c31\u4e0d\u7b972026\u5e74\u7684\u8d60\u4e0e\u3002\u5e74\u5e95\u4e4b\u524d\uff0c\u53ef\u4ee5\u8003\u8651\u4e09\u4e2a\u529e\u6cd5\uff1a\u6bcf\u5e74\u514d\u7a0e\u989d\u5ea6\u8d60\u4e0e\u3001\u76f4\u63a5\u4ed8\u5b66\u8d39\u6216\u533b\u7597\u8d39\u3001\u4e00\u6b21\u5b58\u6ee1529\u8ba1\u5212\u3002\u4e09\u4e2a\u529e\u6cd5\u53ef\u4ee5\u7528\u4e00\u4e2a\uff0c\u4e5f\u53ef\u4ee5\u7528\u4e24\u4e2a\u6216\u4e09\u4e2a\uff0c\u770b\u54ea\u4e2a\u9002\u5408\u60a8\u7684\u5bb6\u5ead\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading translation-block\">1. \u6bcf\u4eba\u6700\u591a\u7ed919,000\u7f8e\u5143<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">2026\u5e74\uff0c\u60a8\u7ed9\u4efb\u4f55\u4e00\u4e2a\u4eba\u6700\u591a19,000\u7f8e\u5143\uff0c\u4e0d\u7528\u4e3a\u8fd9\u7b14\u8d60\u4e0e\u62a5\u8054\u90a6\u8d60\u4e0e\u7a0e\u8868\u3002\u8fd9\u4e2a\u989d\u5ea6\u662f\u6309\u8d60\u4e0e\u4eba\u548c\u6309\u6536\u793c\u4eba\u5206\u522b\u7b97\u7684\uff0c\u7ed9\u5973\u513f\u3001\u5973\u5a7f\u548c\u6bcf\u4e2a\u5b59\u8f88\u7684\u94b1\u90fd\u662f\u5355\u72ec\u7b97\u7684\uff0c\u6240\u4ee5\u592b\u59bb\u4e24\u4eba\u540c\u4e00\u5e74\u53ef\u4ee5\u7ed9\u540c\u4e00\u4e2a\u4eba\u517138,000\u7f8e\u5143\uff0c\u6ca1\u7528\u5b8c\u7684\u989d\u5ea6\u4e0d\u80fd\u7559\u52302027\u5e74\uff0c\u6bcf\u4e00\u5e74\u7684\u989d\u5ea6\u90fd\u662f\u5355\u72ec\u7684\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading translation-block\">2. \u5b66\u8d39\u6216\u533b\u7597\u8d39\u76f4\u63a5\u4ed8\u7ed9\u5b66\u6821\u6216\u533b\u9662<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\u6839\u636e\u7f8e\u56fd\u7a0e\u6cd5\u7b2c2503(e)\u6761\uff0c\u60a8\u76f4\u63a5\u4ed8\u7ed9\u5b66\u6821\u6216\u533b\u9662\u3001\u66ff\u522b\u4eba\u4ed8\u7684\u94b1\u4e0d\u7b97\u8d60\u4e0e\uff0c\u4e0d\u4f1a\u5360\u7528\u7ed9\u8fd9\u4e2a\u4eba\u768419,000\u7f8e\u5143\u989d\u5ea6\u3002\u53ea\u5305\u62ec\u5b66\u8d39\uff0c\u4e0d\u5305\u62ec\u4f4f\u5bbf\u8d39\u3001\u4f19\u98df\u8d39\u3001\u4e66\u672c\u8d39\u548c\u6742\u8d39\uff0c\u800c\u4e14\u94b1\u5fc5\u987b\u76f4\u63a5\u4ed8\u7ed9\u5b66\u6821\u6216\u533b\u9662\uff0c\u4e0d\u80fd\u5148\u7ed9\u5b66\u751f\u6216\u75c5\u4eba\uff0c\u4e5f\u4e0d\u8981\u4e8b\u540e\u62a5\u9500\u4ed6\u4eec\u5df2\u7ecf\u4ed8\u8fc7\u7684\u8d26\u5355\uff0c\u5bb6\u4eba\u81ea\u5df1\u7684\u4fdd\u9669\u4f1a\u4ed8\u7684\u90a3\u90e8\u5206\u4e5f\u4e0d\u7b97\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading translation-block\">3. 529\u8ba1\u5212\u4e00\u6b21\u5b58\u6ee1\u4e94\u5e74\u7684\u989d\u5ea6<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\u6839\u636e\u7f8e\u56fd\u7a0e\u6cd5\u7b2c529(c)(2)(B)\u6761\uff0c2026\u5e74\u4e00\u4e2a\u4eba\u53ef\u4ee5\u4e00\u6b21\u7ed9\u4e00\u4e2a\u5b66\u751f\u7684529\u8ba1\u5212\u5b58\u6700\u591a95,000\u7f8e\u5143\uff0c\u592b\u59bb\u4e24\u4eba\u4e00\u5171\u6700\u591a190,000\u7f8e\u5143\uff0c\u5e76\u5728709\u7a0e\u8868\u4e0a\u9009\u62e9\u628a\u8fd9\u7b14\u94b1\u5206\u644a\u5230\u4e94\u5e74\u3002\u8fd9\u4e2a\u9009\u62e9\u4f1a\u7528\u5b8c\u8fd9\u4e2a\u5b66\u751f\u4e94\u5e74\u7684\u5e74\u5ea6\u989d\u5ea6\uff0c\u6240\u4ee5\u8fd9\u4e94\u5e74\u5185\u518d\u7ed9\u540c\u4e00\u4e2a\u5b66\u751f\u73b0\u91d1\uff0c\u5c31\u6ca1\u6709\u65b0\u7684\u5e74\u5ea6\u989d\u5ea6\u4e86\uff0c\u4e0d\u8fc7\u60a8\u4ecd\u7136\u53ef\u4ee5\u7ed9\u5176\u4ed6\u5b69\u5b50\u6216\u5b59\u8f88\uff0c\u56e0\u4e3a\u6bcf\u4e2a\u4eba\u7684\u5e74\u5ea6\u989d\u5ea6\u662f\u5206\u5f00\u7b97\u7684\u3002<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\"><strong>\u5b9e\u7528\u5efa\u8bae\uff1a<\/strong> \u6bcf\u7b14\u8d60\u4e0e\u90fd\u8981\u572812\u670831\u65e5\u4e4b\u524d\u771f\u6b63\u5b8c\u6210\u5e76\u786e\u8ba4\u5230\u8d26\uff0c\u4e0d\u8981\u6307\u671b\u6700\u540e\u4e00\u5929\u7684\u8f6c\u8d26\uff0c\u94f6\u884c\u786e\u8ba4\u5355\u3001\u5b66\u6821\u6216\u533b\u9662\u7684\u6536\u636e\u3001529\u5b58\u94b1\u5bf9\u8d26\u5355\u90fd\u8981\u4fdd\u5b58\u597d\u3002<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\"><strong>\u6e05\u5355\uff1a<\/strong> \u5b8c\u621019,000\u7f8e\u5143\u8d60\u4e0e\u3001\u5b66\u8d39\u6216\u533b\u7597\u8d39\u76f4\u63a5\u4ed8\u7ed9\u5b66\u6821\u6216\u533b\u9662\u3001\u786e\u8ba4529\u5b58\u94b1\u5df2\u7ecf\u5165\u8d26\u2014\u2014\u90fd\u572812\u670831\u65e5\u4e4b\u524d\u5b8c\u6210\u3002<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\u6709\u95ee\u9898\uff1f\u8bf7\u8054\u7cfb\u6211\u4eec\uff1ainfo@leijianglaw.com \u6216 (440) 835-2271\uff0c\u6216\u9884\u7ea6\u514d\u8d3915\u5206\u949f\u54a8\u8be2\uff1a<a href=\"https:\/\/calendly.com\/leijianglaw-info\/15-minute-consultation\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/calendly.com\/leijianglaw-info\/15-minute-consultation<\/a>\u3002<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\u672c\u6587\u4ec5\u4e3a\u4e00\u822c\u4fe1\u606f\uff0c\u4e0d\u662f\u9488\u5bf9\u4efb\u4f55\u5177\u4f53\u4e2a\u4eba\u7684\u6cd5\u5f8b\u6216\u7a0e\u52a1\u5efa\u8bae\u3002<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\u8d44\u6599\u6765\u6e90\uff1aIRS Revenue Procedure 2025-32\uff1b\u7f8e\u56fd\u7a0e\u6cd5\u7b2c2503(e)\u6761\uff1b\u7b2c529(c)(2)(B)\u6761\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>A gift counts for gift-tax purposes in the year you actually complete it, so the window for 2026 closes on December 31, 2026. Before that date, consider three moves: annual exclusion gifts, direct tuition or medical payments, and 529 superfunding. You can use one, two, or all three. 1. Give up to $19,000 per person [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2832","post","type-post","status-publish","format-standard","hentry","category-estate-and-trust"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Year-End Gifts 2026: Three Moves Before December 31 - Lei Jiang Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leijianglaw.com\/zh\/2026\/10\/22\/year-end-gifts-2026-three-moves-before-december-31\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Year-End Gifts 2026: Three Moves Before December 31 - Lei Jiang Law Firm\" \/>\n<meta property=\"og:description\" content=\"A gift counts for gift-tax purposes in the year you actually complete it, so the window for 2026 closes on December 31, 2026. 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Before that date, consider three moves: annual exclusion gifts, direct tuition or medical payments, and 529 superfunding. You can use one, two, or all three. 1. 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