有人用91手机助手吗？ (转载) - 未名空间MITBBS历史存档

有人用91手机助手吗？ (转载)# PDA - 掌中宝

L*m2010-08-23 07:08

1 楼

家庭呢？
谢谢．

m*92010-08-23 07:08

2 楼

一个星期俺把申请140的材料交给律师了，我突然想起来，给他的i94复印件只复印了正面（就是H1B
notice上面附带的那个i94)，不知道需不要正反都复印？大家都怎么处理的？
谢谢了。

i*e2010-08-23 07:08

3 楼

【以下文字转载自 Apple 讨论区】
发信人: iCure (蒋去病), 信区: Apple
标题: 有人用91手机助手吗？
发信站: BBS 未名空间站 (Mon Aug 23 22:32:00 2010, 美东)
for iphone, 好用吗？

L*m2010-08-23 07:08

4 楼

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Gifts from Foreign Person
International Tax Gap Series
December 2008
December is a time when we think of gifts -- both giving and receiving them.
If you are a U.S. person who received foreign gifts of money or other
property, you may need to report these gifts on Form 3520, Annual Return to
Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
. Form 3520 is an information return, not a tax return, because foreign
gifts are not subject to income tax. However, there are significant
penalties for failure to file Form 3520 when it is required.
General Rule: Foreign Gifts
In general, a foreign gift is money or other property received by a U.S.
person from a foreign person that the recipient treats as a gift or bequest
and excludes from gross income. A “foreign person” is a nonresident alien
individual or foreign corporation, partnership or estate.
The IRS may re-characterize purported gifts from foreign partnerships or
foreign corporations as items of income that must be included in gross
income. Additionally, gifts from foreign trusts are subject to different
rules than gifts other foreign persons.
A gift to a U.S. person does not include amounts paid for qualified tuition
or medical payments made on behalf of the U.S. person.
Reporting Requirements
You must file Form 3520, Annual Return to Report Transactions with Foreign
Trusts and Receipt of Certain Foreign Gifts, if, during the current tax year
, you treat the receipt of money or other property above certain amounts as
a foreign gift or bequest. Include on Form 3520:
Gifts or bequests valued at more than $100,000 from a nonresident alien
individual or foreign estate (including foreign persons related to that
nonresident alien individual or foreign estate);
or
Gifts valued at more than $13,258 (adjusted annually for inflation) from
foreign corporations or foreign partnerships (including foreign persons
related to the foreign corporations or foreign partnerships).
You must aggregate gifts received from related parties. For example, if you
receive $60,000 from nonresident alien A and $50,000 from nonresident alien
B, and you know or have reason to know they are related, you must report
the gifts because the total is more than $100,000. Report them in Part IV
of Form 3520. Treat gifts from foreign trusts as trust distributions you
report in Part III of Form 3520.
File Form 3520 separately from your income tax return. The due date for
filing Form 3520 is the same as the due date for filing your annual income
tax return, including extensions. You file an annual Form 3520 for all
reportable foreign gifts and bequests you receive during the taxable year.
See the Instructions for Form 3520 for additional information.
Under a new law effective June 17, 2008, gifts from individuals who ceased
to be a U.S. citizens or green card holders (lawful permanent residents) on
or after June 17, 2008 may be subject to special rules. Refer to the 2008
Instructions for Form 3520 for additional information.
Where to File Form 3520
Mail Form 3520 to the following address:
Internal Revenue Service Center
P.O. Box 409101
Ogden, Utah 84409
Penalties for Failure to File Form 3520
You may be penalized if you do not file your Form 3520 on time or if it is
incomplete or inaccurate. Generally, the penalty is 5% of the amount of the
foreign gift for each month for which the failure to report continues (not
to exceed a total of 25%).
References:
Form 3520, Annual Return to Report Transactions with Foreign Trusts and
Receipt of Certain Foreign Gifts
Instructions to Form 3520
Return to:

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