回複：請教關於gift tax

建議您先仔細讀一下這個資料.

http://www.irs.gov/businesses/small/article/0,,id=108139,00.html

同時 1099 forms are used for a number of reasons, though, typically, they are given to independent contractors--also known as "freelancers"--as a record of the income they received from a particular business.

詳細的分類如下

Definition: Form 1099 is used to report different types of taxable income. The letters behind the 1099 indicate which type of form you are dealing with:

•Form 1099-B reports the sale of stocks, bonds, mutual funds and other securities.
•Form 1099-C reports debts that were canceled
•Form 1099-DIV reports dividends, qualified dividends, and capital gains distributions.
•Form 1099-G reports payments from state governments such as unemployment compensation and state tax refunds.
•Form 1099-INT reports interest earned.
•Form 1099-MISC reports various types of income including rents, royalties, and non-employee compensation.
•Form 1099-MSA reports distributions for a medical savings account.
•Form 1099-OID reports original issue discount income.
•Form 1099-PATR reports patronage dividends paid by a cooperative.
•Form 1099-R reports distributions from a retirement plan such as an IRA, 401(k) or pension.
•Form 1099-S reports proceeds from the sale of real estate.
•Form SSA-1099 reports Social Security benefits paid.
•Form RRB-1099 reports railroad retirement

SO what are you talking about ?????

如果老貓了解的不錯,除非你們之間有特別的協定,對方不需要交 gift tax,然而對方買賣這個基金的所得應該交稅,因為對方聲明這是一個禮物,所以所有的收入的淨值都需要交稅,(如果是投資,投資的虧損是可以抵稅的)

至於您,這兩筆贈與如果超過開征的基點,(上麵 IRS的資料有說明),您都需要交稅,如果您的第二筆贈與實際上是一個個人的借貸關係,您應該申報利息的所得 (下麵是一個簡單的程序如何申報)

http://www.ehow.com/how_5850127_report-personal-loan-interest-income.html