Reporting Requirements
You must file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, if, during the current tax year, you treat the receipt of money or other property above certain amounts as a foreign gift or bequest. Include on Form 3520:
Gifts or bequests valued at more than $100,000 from a nonresident alien individual or foreign estate (including foreign persons related to that nonresident alien individual or foreign estate);
or
Gifts valued at more than $13,258 (adjusted annually for inflation) from foreign corporations or foreign partnerships (including foreign persons related to the foreign corporations or foreign partnerships).
多問一句:根據以下IRS的規定,收到個人10萬以下Gift,是不用報3520表的?謝謝
所有跟帖:
• No, you don't need to file Form 3520 if gift cash -水中撈月- ♂ (384 bytes) () 09/30/2014 postreply 13:02:04