What does marital deduction mean?

Definitions for marital deduction
mar·i·tal de·duc·tion

This dictionary definitions page includes all the possible meanings, example usage and translations of the word marital deduction.

Wikipedia

  1. Marital deduction

    Marital deduction is a type of tax law that allows a person to give assets to his or her spouse with reduced or no tax imposed upon the transfer. Some marital deduction laws even apply to transfers made postmortem. The right to receive property conveys ownership for tax purposes. A decree of divorce transfers the right to that property by reason of the marriage and is also a transfer within a marriage. It makes no difference whether the property itself or equivalent compensation is transferred before, or after the decree dissolves the marriage. There is no U.S. estate and gift tax on transfers of any amount between spouses, whether during their lifetime or at death. There is an important exceptions for non-citizens. The U.S. federal Estate and gift tax marital deduction is only available if the surviving spouse is a U.S. citizen. For a surviving spouse who is not a U.S. citizen a bequest through a Qualified Domestic Trust defers estate tax until principal is distributed by the trustee, a U.S. citizen or corporation who also withholds the estate tax. Income on principal distributed to the surviving spouse is taxed as individual income. If the surviving spouse becomes a U.S. citizen, principal remaining in a Qualifying Domestic Trust may then be distributed without further tax.

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Numerology

  1. Chaldean Numerology

    The numerical value of marital deduction in Chaldean Numerology is: 1

  2. Pythagorean Numerology

    The numerical value of marital deduction in Pythagorean Numerology is: 7


Translations for marital deduction

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"marital deduction." Definitions.net. STANDS4 LLC, 2024. Web. 22 Nov. 2024. <https://www.definitions.net/definition/marital+deduction>.

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