"You must aggregate gifts received from related parties. For example, if you receive $60,000 from nonresident alien A and $50,000 from nonresident alien B, and you know or have reason to know they are related, you must report the gifts because the total is more than $100,000. Report them in Part IV of Form 3520. Treat gifts from foreign trusts as trust distributions you report in Part III of Form 3520."
alien A 和 alien B 是有關係?還是說認識?比如: 我妹妹還我不到$5萬, 我勞工妹妹給了不到$5萬,我朋友還樂了我不到$5萬,那我到底申不申報呀。 謝謝。