j******a 发帖数: 30 | 1 從中國轉$到美國,分別6個人,每人49500,其中兩人是夫妻,其余各人沒有任何直系
親屬關係。所有贈與人都是non residents,不在美國,和受贈人沒任何親屬關係。需要
填3520嗎?instruction上說只需填超過十萬,而你知道贈與人之間是直系親屬的話,那
他們的贈金相加超過十萬也要報。而這個case好像沒有超過十萬啊。請教了。謝謝!
★ 发自iPhone App: ChineseWeb 7.8 | a*****e 发帖数: 223 | | a*****e 发帖数: 223 | 3 I just read the instruction for Form 3520 again, it says on the bottom of
the page 11, "to calculate the threshold amount ($100,000), you must
aggregate gifts..... or one is acting as a nominee or intermediary for the
other."
Thus, it's better to file Form 3520 because all six persons are related in
the way that some are nominees or intermediaries for the person who sent
money to you from China. |
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