从国内汇钱来美的几个税收问题 (2024年3月26日 更新)
文章来源: hhtt2018-02-20 17:54:54

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