国内汇款超过十万填写 Form 3520 时的问题.note

Source: /Volumes/X9 Pro/ObsNotes/YoudaoYunNotes/国内汇款超过十万填写 Form 3520 时的问题.note.pdf Converted: 2025-12-10 12:17:21

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国内汇款超过十万填写 Form 3520 时的问题

去年接受三笔国内汇款总额超过十万，但是单笔少于十万，父 $50000 ，母 $50000 ，一个亲戚

$50000 ，准备填写 Form 3520

发现 Instruction 上有以下两条注明：

”You are a U.S. person who, during the current tax year, received:

More than $100,000 from anonresident 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“

“A separate Form 3520 must be filed for transactions with each foreign trust.”

所以我迷茫了，到底是不需要填？还是填一份 3520 ？还是填 3 份 3520 ？

谢谢

已解决：

由于这三笔汇款的来源是一样的，所以相当于一个人给我汇款十五万美元，需要填写 3520 。

大家如果有人去年接受家里大额汇款，一定不要忘记申报 3520 ， IRS 只记录不会扣税，如果没有申报

将会有至少一万美元的罚款的风险。

“penalty generally applies if Form 3520 is not timely filed or if the information is incomplete or

incorrect. Generally, the initial penalty is equal to the greater of $10,000.”

另外对几个问题常见问题备注：

1. U.S. Person 的定义：

A U.S. person is:

A citizen or resident alien of the United States (see Pub. 519, U.S. Tax Guide for Aliens, for guidance

on determining resident alien status),

A domestic partnership,

A domestic corporation,

Any estate (other than a foreign estate, within the meaning of section 7701(a)(31)(A)), and Any

domestic trust (defined earlier)

一般来说，在美国工作，学习（持有 F-1 签证）超过 31 天， 并且在前三年合计超过 183 天的。都被认为

是 U.S. Person 。即，都有申报的义务。

1. A 和 B 有亲属关系，分别汇款不足十万，但是总额超过十万属于同一个来源，需要申报。

“For example, if you receive a gift of $75,000 from nonresident alien individual A and a gift of $40,000

from nonresident alien individual B, and you know that A and B are related, you must answer “Yes”

and complete columns (a) through (c) for each gift.”