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发表于 2016-4-7 13:42:57
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游客:一个人10万,夫妻两个人应该限额是20万吧,如果不是联名账户需要报吗 (2016-04-07 09:36)  谢谢您的问题! 3520 说明的原文是:
You are a U.S. person who, during the current tax year, received either:
a. More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests; or
b. More than $15,601 from foreign corporations or foreign partnerships (including foreign persons related to such foreign corporations or foreign partnerships) that you
treated as gifts.
说明中用的是“a US person”。如果美国境外individual or a foreign estate以赠予形式汇款少于10万,可以不用申报。不过如果境外汇款人是信托(trust)或公司,要求就比较复杂了。 |
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