爸妈汇钱给你买房？当心踩到美国税务地雷！秒懂「海外赠与及遗产」申报
许多拥有美国公民或绿卡身分的华人，在美国买房、创业或结婚时，台湾的父母往往会汇一笔资金帮忙付头期款；或是当长辈过世时，在海外继承了一笔遗产。
如果您是美国税务居民（公民、绿卡、通过实质居住测试者），在同一历年内收到来自非美国人 (Non-Resident Alien) 的赠与或遗产，只要超过一定门槛，就必须向 IRS 提交 Form 3520 表格：
如果您是美国税务居民（公民、绿卡、通过实质居住测试者），在同一历年内收到来自非美国人 (Non-Resident Alien) 的赠与或遗产，只要超过一定门槛，就必须向 IRS 提交 Form 3520 表格：
如果漏报，罚款有多重？
IRS 对于「隐瞒海外资金流入」的打击力道毫不手软。如果您达到了上述门槛，却没有在报税截止日前提交 Form 3520（或延期申报），将面临以下重罚：
- 罚款计算： 每逾期一个月，开罚赠与/遗产总额的 5%。
- 最高上限： 累计最高可达该笔资金总额的 25%！
美国注册会计师 罗霞 提醒您申报不等于要缴税，但漏报却会招来天价罚款。在进行任何大额跨境汇款、资产转移或遗产分配前，请务必咨询熟悉国际税务和美国海外公民报税规定的美国注册会计师 (CPA)，透过资产重组与合规规划，才能确保您安全下车，合规又能安心省税。
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也欢迎造访我公司官网: https://www.ustaxproservice.com
(美税服务有限公司 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)