接受個人$10萬,機構$13,258以上才需申報,但乖乖:
Penalties for Failure to File Form 3520
You may be penalized if you do not file your Form 3520 on time or if it is incomplete or inaccurate. Generally, the penalty is 5% of the amount of the foreign gift for each month for which the failure to report continues (not to exceed a total of 25%).