美国财政部和国税局在2026年9月28日jointly issued proposed regulations concerning installment payment of tax on the gain from the sale or exchange of qualifying farmland to qualified farmers. Under Internal Revenue Code Section 453, eligible taxpayers may elect to report the installment sale and pay the resulting capital gains tax in four equal annual installments, provided the buyer qualifies as a “qualified farmer” and the land meets the statutory definition of farmland. The proposal outlines eligibility criteria, required documentation, interest provisions, and the revocation conditions if the installment election is terminated early.
要点总结
- 资格条件： 出售方需为个人、继承信托或家庭农场合伙企业；受让方须为美国农业部认定的合格农民，且土地必须用于农业生产。
- 付款结构： 应税利得总额按四年平均分摊，每年付款额相等，且须在每年12月15日前完成缴纳，逾期将收取利息。
- 风险提示： 若买方在付款期间失去合格农民资格或土地转作非农业用途，未缴税款将加速到期，且可能面临罚款及利息加成。
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来源：阅读官方原文