g********m
发帖数: 956 | 1 借人气问一下，我最近在这边买了房，我妈说既然不在国内买了，就把给我准备的首付
款给我，虽然不多但也有个好几万美元，如果我妈汇进来到我的账户，IRS会调查收入
来源吗？会不会被要求报税？知情的有经验的给科普一下，谢谢先啦。 | e********3
发帖数: 18578 | 2 就我的理解，外国人汇款给美国居民（公民，绿卡，居住超过5年的外国人），是不需
要缴税的，但是如果超过1年10万美元，需要填3520表，这个表不需要缴税，但是必须
要填，如果不填的话，请注意了：一个月罚款礼物的5%，IRS太黑了。
Generally there is no U.S. gift tax on a gift from overseas – with some
exceptions. There are always exceptions. The gift could be subject to U.S.
gift tax if it is “U.S. situs” property. In general, tangible property
located in the U.S. is “U.S. situs” property. Examples would include:
Residence
Vacation property
Boat
Cash
Did I say cash? Yep. The IRS considers cash to be tangible property. The IRS
could, for example, consider a check given to you in the U.S. to be a gift
of personal property subject to the gift tax. I personally would visit the
family overseas, receive the check and sidestep this issue altogether. I
have never understood why cash is singled out. I like to remember tax law by
understanding what the law is attempting to reach, but this rule has never
made sense to me.
Generally intangible property is not considered “U.S. situs” property.
Intangibles would include stocks and bonds, for example. There is a
different rule with respect to U.S. stocks and bonds and the estate tax, but
we are discussing only gift tax today.
Short of transferring a house to you, it is unlikely that your in-laws will
have a U.S. gift tax return. You however may have to file Form 3520, “
Annual Return to Report Transaction With Foreign Trusts and Receipt of
Certain Foreign Gifts,” depending on the amount of the gift. The good news
is that there is no tax with Form 3520. It is a reporting form. You are
required to file Form 3520 only if gifts from individuals exceed $100,000
for the year. There is a lower threshold for gifts from a foreign
corporation or partnership – $14,375. I have never seen a gift from a
foreign corporation or partnership, however.
But remember to file the 3520, because if you don’t file the penalties will
be 5% of the gift amount for each month you don’t file.
I suspect you figured out where the IRS gets its money on foreign gifts.
【在 g********m 的大作中提到】
: 借人气问一下，我最近在这边买了房，我妈说既然不在国内买了，就把给我准备的首付
: 款给我，虽然不多但也有个好几万美元，如果我妈汇进来到我的账户，IRS会调查收入
: 来源吗？会不会被要求报税？知情的有经验的给科普一下，谢谢先啦。
| w****b
发帖数: 777 | 3
请问这个3520表是当时填给IRS，还是等下次报税的时候填？谢谢
【在 e********3 的大作中提到】
: 就我的理解，外国人汇款给美国居民（公民，绿卡，居住超过5年的外国人），是不需
: 要缴税的，但是如果超过1年10万美元，需要填3520表，这个表不需要缴税，但是必须
: 要填，如果不填的话，请注意了：一个月罚款礼物的5%，IRS太黑了。
: Generally there is no U.S. gift tax on a gift from overseas – with some
: exceptions. There are always exceptions. The gift could be subject to U.S.
: gift tax if it is “U.S. situs” property. In general, tangible property
: located in the U.S. is “U.S. situs” property. Examples would include:
: Residence
: Vacation property
: Boat
| q*******k
发帖数: 1103 | 4 同问
【在 w****b 的大作中提到】
:
: 请问这个3520表是当时填给IRS，还是等下次报税的时候填？谢谢
| n***h
发帖数: 1613 | 5 http://www.irs.gov/instructions/i3520/ch01.html
When and Where To File
In general, Form 3520 is due on the date that your income tax return is due,
including extensions. In the case of a Form 3520 filed with respect to a U.
S. decedent, Form 3520 is due on the date that Form 706, United States
Estate (and Generation-Skipping Transfer) Tax Return, is due (including
extensions), or would be due if the estate were required to file a return.
Send Form 3520 to the Internal Revenue Service Center, P.O. Box 409101,
Ogden, UT 84409.
Form 3520 must have all required attachments to be considered complete.
【在 w****b 的大作中提到】
:
: 请问这个3520表是当时填给IRS，还是等下次报税的时候填？谢谢
| T****y
发帖数: 264 | 6 这每年10万是指receiver还是giver？如果是指赠与者，是不是让父母每人都寄10万以
下就不用填表了？如果父母算一体就找亲戚帮忙？ |
|
