爸媽匯錢給你買房？當心踩到美國稅務地雷！秒懂「海外贈與及遺產」申報
許多擁有美國公民或綠卡身分的華人，在美國買房、創業或結婚時，台灣的父母往往會匯一筆資金幫忙付頭期款；或是當長輩過世時，在海外繼承了一筆遺產。
如果您是美國稅務居民（公民、綠卡、通過實質居住測試者），在同一曆年內收到來自非美國人 (Non-Resident Alien) 的贈與或遺產，只要超過一定門檻，就必須向 IRS 提交 Form 3520 表格：
如果您是美國稅務居民（公民、綠卡、通過實質居住測試者），在同一曆年內收到來自非美國人 (Non-Resident Alien) 的贈與或遺產，只要超過一定門檻，就必須向 IRS 提交 Form 3520 表格：
如果漏報，罰款有多重？
IRS 對於「隱瞞海外資金流入」的打擊力道毫不手軟。如果您達到了上述門檻，卻沒有在報稅截止日前提交 Form 3520（或延期申報），將面臨以下重罰：
- 罰款計算： 每逾期一個月，開罰贈與/遺產總額的 5%。
- 最高上限： 累計最高可達該筆資金總額的 25%！
美國註冊會計師 羅霞 提醒您申報不等於要繳稅，但漏報卻會招來天價罰款。在進行任何大額跨境匯款、資產轉移或遺產分配前，請務必諮詢熟悉國際稅務和美國海外公民報稅規定的美國註冊會計師 (CPA)，透過資產重組與合規規劃，才能確保您安全下車，合規又能安心省稅。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
Parents Wiring You Money to Buy a House? Beware of U.S. Tax Landmines! A Quick Guide to Reporting Foreign Gifts and Inheritances
When buying a house, starting a business, or getting married in the U.S., many individuals holding U.S. citizenship or a Green Card often receive wire transfers from their parents in Taiwan to help with the down payment. Alternatively, they may receive a foreign inheritance when an elder passes away.
If you are a U.S. tax resident (citizen, Green Card holder, or someone who meets the Substantial Presence Test) and receive a gift or inheritance from a Non-Resident Alien within the same calendar year that exceeds a certain threshold, you must file Form 3520 with the IRS.
How Severe Are the Penalties for Failing to Report?
The IRS is relentless in cracking down on the "concealment of foreign fund inflows." If you meet the reporting threshold but fail to file Form 3520 (or file for an extension) by the tax deadline, you will face the following severe penalties:
- Penalty Calculation: A penalty of 5% of the total gift or inheritance amount is applied for each month the filing is late.
- Maximum Limit: The cumulative penalty can reach up to 25% of the total fund amount!
USCPA Luo Xia reminds you:
Reporting does not mean you have to pay taxes on the money, but failing to report can result in astronomical penalties. Before executing any large cross-border wire transfers, asset transfers, or inheritance distributions, be sure to consult a U.S. Certified Public Accountant (CPA) who is familiar with international taxation and tax filing rules for U.S. expats. Proper asset restructuring and compliance planning will ensure you safely navigate the rules, remain compliant, and save on taxes with peace of mind.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)