照這說法，因為國內轉錢有上限5萬，沒有任何1個人可以轉超過5萬的，所以不用報？如果這些轉錢的人是有關聯的，是要報的！

Line 54.

To calculate the threshold amount ($100,000), you must aggregate gifts from different foreign nonresident aliens and foreign estates if you know (or have reason to know) that those persons are related to each other (see Related Person , earlier) or one is acting as a nominee or intermediary for the other. For example, if you receive a gift of $75,000 from Abby (a nonresident alien individual) and a gift of $40,000 from Brian (a nonresident alien individual), and you know that Abby and Brian are related, you must answer “Yes” and complete columns (a) through (c) for each gift.

If you answered “Yes” to the question on line 54 and none of the gifts or bequests received exceeds $5,000, do not complete columns (a) through (c) of line 54. Instead, enter in column (b) of the first line, “No gifts or bequests exceed $5,000.”

Instructions for Form 3520 (12/2023) | Internal Revenue Service