誰需要申報IRS 3520表格？
在一個納稅年度內，符合以下任一情況即需申報：
1. 收到大額海外贈與或遺產：
a.來自非居民外國人（NRA）或外國遺產，全年累計超過 100,000 美元。
b.來自外國公司或外國合夥企業，全年累計超過 20,573 美元（2026年通脹調整後數字）。
2. 與外國信託有交易：
a.向外國信託轉移資金或財產。
b.收到外國信託的收益分配（無論金額大小）。
c.依委託人信託規則，被認定為外國信託的所有者。
未申報的罰款金額：
1. 海外贈與未申報：每月按未申報金額的 5% 處以罰款，最高可達總額的 25%。
2. 外國信託未申報：罰款為 10,000 美元或相關資產總額的 35% / 5%（以較高者為準）。
美國註冊會計師 羅霞 提醒您,收到海外親屬的大額贈與雖然無需繳納所得稅，但只要全年累計超過 10 萬美元，就必須單獨郵寄申報 3520 表格；若逾期未報，最高可能面臨贈與總額 25% 的高額罰款！
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+886980919600
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Who Needs to File IRS Form 3520?
You are required to file if you meet any of the following conditions within a tax year:
1. Receipt of Large Foreign Gifts or Bequests:
a. Cumulative total exceeding $100,000 in a year from a non-resident alien (NRA) or foreign estate.
b. Cumulative total exceeding $20,573 in a year from a foreign corporation or foreign partnership (2026 inflation-adjusted figure).
2. Transactions with Foreign Trusts:
a. Transfer of funds or property to a foreign trust.
b. Receipt of distributions from a foreign trust (regardless of the amount).
c. Deemed owner of a foreign trust under grantor trust rules.
Penalties for Failure to File:
1. Unreported Foreign Gifts: A penalty of 5% of the unreported amount per month, up to a maximum of 25% of the total amount.
2. Unreported Foreign Trusts: A penalty of $10,000 or 35% / 5% of the total value of the relevant assets, whichever is higher.
USCPA Luo Xia reminds you that while receiving large gifts from overseas relatives is not subject to income tax, you must file Form 3520 separately by mail if the cumulative total exceeds $100,000 in a year. Late filing or failure to file may result in a heavy penalty of up to 25% of the total gift amount!
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)