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从国内汇钱来美的几个税收问题 (2024年3月26日 更新)

(2018-02-20 17:54:54) 下一个

You are an US citizen or a Green Card holder.

从中国的同名账号: I hope that you have reported your accounts at Chinese banks on your tax return by filing IRS form 114 (Report of Foreign Bank and Financial Accounts (FBAR)), and the interest income is already listed on your return.  If not, you might get inquiries from IRS.

Your parents, siblings and you are all US citizens or Green Card holders.

Your parents or siblings each can give you $17K / year under annual gift tax exclusion in 2023.

Estate: One parent can give you $12.92M with the estate tax exemption, both parents $25.86M in 2023.  Just need to file IRS form 709 to report the amount given that year.

Instructions for Form 709 (2021) | Internal Revenue Service (irs.gov)

Your parents and siblings are Chinese citizens, and You are an US citizen or a Green Card holder.

You don't need to do anything if the total money received in a given year is under $100k. 

If you receive over $100k from a single person or related multiple family members in China, you need to file IRS form 3520 for receiving this gift. 

There is no limit on how much you can receive.  The only question is how much they can send you from China?  

https://www.irs.gov/forms-pubs/form-3520-annual-return-to-report-transactions-with-foreign-trusts-and-receipt-of-certain-foreign-gifts

 

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云崖水暖 回复 悄悄话 补充一点: Who Must File the FBAR? A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year.
yobo 回复 悄悄话 Very helpful! Thanks a lot!

A quick question: If mother ( Chinese citizen) had made money in US ( already paid 1040NR income tax). Currently, all her asset is in US ( cash + partnership stake). Can she gift all her asset ( cash plus partnership stake) to her daughter ( green card) without tax consequence? Thanks!
hhtt 回复 悄悄话 回复 '静闲' 的评论 : 如果这钱是你父母的卖房钱,然后存到你在中国的银行账户?我倒是没有碰到过这情况,你应该咨询一下会计师。
静闲 回复 悄悄话 谢谢!question: an US citizen or a Green Card holder 从中国的同名账号汇钱来美.
the money is come from sales of parents hource. it needs file FORM 3250? thanks
hhtt 回复 悄悄话 回复 'SANSHAN' 的评论 : 希望能对你的问题,有一些帮助!
SANSHAN 回复 悄悄话 太谢谢了!
hhtt 回复 悄悄话 回复 '自由梦想',‘茅山道士’,‘kai2002’的评论 : 谢谢来访!希望能对你们有帮助。
kai2002 回复 悄悄话 谢谢你
茅山道士 回复 悄悄话 谢谢
自由梦想 回复 悄悄话 Thanks for the information.
hhtt 回复 悄悄话 康赛欧好!谢谢你的鼓励。一直喜欢你的文章。
康赛欧 回复 悄悄话 写得好!问好!
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