代發補充：
美國稅務居民(廣意的US person 之一）所擁有之資產（全球性）贈予海內外任何人，若超過年度減免額需申報709 表。減免額之內沒有稅負問題，不報有罰則。
Taxpayers are required to file Form 709 with their tax return to report gifts made in excess of the annual allowed exclusion.
https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.irs.gov/pub/irs-pdf/i709.pdf&ved=2ahUKEwiO1OrW5eOHAxW-I0QIHYOgDVoQFnoECAYQAQ&usg=AOvVaw3jMVYStOUEpq8e7tuBxoSI (https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.irs.gov/pub/irs-pdf/i709.pdf&ved=2ahUKEwiO1OrW5eOHAxW-I0QIHYOgDVoQFnoECAYQAQ&usg=AOvVaw3jMVYStOUEpq8e7tuBxoSI)
