중앙일보 홈
T**612****
님 답변
답변일
3/24/2012 6:21:22 AM
“저는 시민권자이고 아내는 영주권자이며 세금보고는 공동으로 합니다.한국에서 처가 부모께서 아내에게 10만불이내로 송금하고, 저의 부모께서 저에게 10만불이내로 송금할때(만약 양쪽합산하여 10만불초과시) 보고(3520)를 해야하는지요?”--->No;you do NOT need to file IRS form 3520. As you know, Form 3520 helps the IRS track the flow of money between the United States and other countries. As the amount of the gift is LESS than $100K,(not in excess of $100K), you do not need the Form 3520; generally, you, as a U.S. person who receives the aggregate amount of $100,000 or more in gifts ,during a tax year, must report those amounts on form 3520. However, your bank in US will report the money (transferred via wire transfer) exceeding $10K to the Dept of Treasury, the IRS.This doesn’t mean that you need to pay tax on the gift money.
