gift under 100K normally don't need any file

來源: tank 於 2010-08-15 21:41:34 [] [舊帖] [給我悄悄話] 閱讀數 : (180 bytes)

above 100K, you are advised to report on Form 3520 to the IRS, but not necessary. This just in case you get audited.

Either case, you are not subject to any income/gain tax.

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