谢谢cpa,不是不想填表,是不想填错表或者以后麻烦 我找到这个好像mm说的,loan doc自己写一个就行?要公证吗?然后schedule b就像银 行利息一样多列出一条? if the gift exceeds the annual exclusion of $13K per person, then the donor must submit form 709 as part of his tax return in April. Interest received on the loan by the donor is reported on Schedule B. Since there is a minimum interest amount that the IRS accepts, if the interest rate charged is less than that they consider the difference to be equivalent to the donor actually receiving the minimum rate and then gifting it back. Hence the donor should report the assumed interest as income even though it's a actually 0% loan. The minimum rate that the IRS accepts is called the " Applicable Federal Rate" and is dependent on the duration of the laon, and is updated each month - like I said, it can get complicated. However, since the loan is only $75K, my suggestion would be that the easiest way to do this is to draw up a binding loan agreement with a fixed rate oif interest that exceeeds the minimum - say, 4% - and the donor simply forgives the interest as a gift. Since 4% of $75K is less than $13K, there is no need to file a gift tax form. The donor simply reports 4% as income on schedule B.