谁需要申报IRS 3520表格？
在一个纳税年度内，符合以下任一情况即需申报：
1. 收到大额海外赠与或遗产：
a.来自非居民外国人（NRA）或外国遗产，全年累计超过 100,000 美元。
b.来自外国公司或外国合伙企业，全年累计超过 20,573 美元（2026年通胀调整后数字）。
2. 与外国信托有交易：
a.向外国信托转移资金或财产。
b.收到外国信托的收益分配（无论金额大小）。
c.依委托人信托规则，被认定为外国信托的所有者。
未申报的罚款金额：
1. 海外赠与未申报：每月按未申报金额的 5% 处以罚款，最高可达总额的 25%。
2. 外国信托未申报：罚款为 10,000 美元或相关资产总额的 35% / 5%（以较高者为准）。
美国注册会计师 罗霞 提醒您,收到海外亲属的大额赠与虽然无需缴纳所得税，但只要全年累计超过 10 万美元，就必须单独邮寄申报 3520 表格；若逾期未报，最高可能面临赠与总额 25% 的高额罚款！
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欢迎来电咨询美国注册会计师罗霞+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)