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(a) Gifts from Foreign Person. IRS, December 2008.
http://www.irs.gov/businesses/article/0,,id=200722,00.html
("Under a new law effective June 17, 2008, gifts from individuals who ceased to be a U.S. citizens or green card holders (lawful permanent residents) on or after June 17, 2008 may be subject to special rules. Refer to the 2008 Instructions for Form 3520 for additional information.")
(i) Form 3520: Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
http://www.irs.gov/pub/irs-pdf/f3520.pdf
(ii) 2010 Instructions for Form 3520.
http://www.irs.gov/pub/irs-pdf/i3520.pdf
Quote:
"Purpose of Form
U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report:
· Receipt of certain large gifts or bequests from certain foreign persons.
"Exceptions To Filing [does not apply]
"Who Must File
File Form 3520 if any one or more of the following applies: * * *
4. You are a U.S. person who, during the current tax year, received either:
a. More than $100,000 from a nonresident alien invidual 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 $14,165 from foreign corporations or foreign partnerships (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts."
(b) Please do not confuse Form 3520 with Form 3520-A (both of IRS):
Form 3520-A: Annual Information Return of Foreign Trust With a U.S. Owner
http://www.irs.gov/pub/irs-pdf/f3520a.pdf
(c) The foreign gift is not taxable, unless it is from foreign partnerships or foreign corporations (foreign inviduals are fine as donors). See paragraph 3 of (a)
http://www.irs.gov/businesses/article/0,,id=200722,00.html
("The IRS may re-characterize purported gifts from foreign partnerships or foreign corporations as items of income that must be included in gross income. Additionally, gifts from foreign trusts are subject to different rules than gifts other foreign persons.")
【 在 choi 的大作中提到: 】
: The following is about US tax code.
: (1) Regarding Gift Tax.
: The gist is donor pays gift tax, NOT donoee. Since 2009 (inclusive), the annual exclusion an donor can give to EACH donee tax-free is $13,000.
: See
: Introduction to Estate and Gift Taxes. Internal Re
: (以下引言省略...)
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