1）美國居民從海外匯錢給另一個美國居民，是否有不能超過1萬5千美金的免稅額度？
The rule is: any gift (defined as from A to B) has no tax consequences if under $15,000.
Above 15,000, it doesn't mean you have to pay gift tax.
Another rule is: Life time gift tax exemption = estate tax exemption
Federal tax law allows a person leave $11.7 million to others without estate tax. This is called estate tax exemption. You can use the exemption amount before you die or after your death. If you give someone more than $15,000 a year, You can deduct the above 15,000 amount from your estate tax exemption amount, and still don't have to pay gift tax.
He has to file form 709 for any gift above $15,000.
2）這個額度是捐贈人的年度總額度還是給每個受贈人的額度？比如我父親是美國綠卡，他今年從海外匯錢贈予我1.2萬美金，那麽他今年是否還可以再匯款1萬美金給他的一個朋友？
Any gift is deinfed as a donation from A to B. So he can give out $15,000 as much as he wants to different people. However I do not recommend him to break up his gifts in order to evade gift tax.
