L*m
2 楼
【 以下文字转载自 TAX 讨论区 】
发信人: LAiam (老虎油), 信区: TAX
标 题: 每人每年可以接受的赠与金额上限是多少?
发信站: BBS 未名空间站 (Sun Jan 12 22:07:53 2014, 美东)
家庭呢？
谢谢．
发信人: LAiam (老虎油), 信区: TAX
标 题: 每人每年可以接受的赠与金额上限是多少?
发信站: BBS 未名空间站 (Sun Jan 12 22:07:53 2014, 美东)
家庭呢？
谢谢．
b*y
3 楼
带去医院lactation department测一下pressure，一般都免费的。
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
L*m
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:
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:
n*2
5 楼
怎么测啊？那里有INSTRUCTION吗？所有的零件都要带去吗？谢谢MM指点
【在 b*******y 的大作中提到】
: 带去医院lactation department测一下pressure，一般都免费的。
【在 b*******y 的大作中提到】
: 带去医院lactation department测一下pressure，一般都免费的。
p*a
6 楼
没问题吧，我现在也是用4年前的Medela电泵，当年也是用了3个月，现在一点问题都没
有。
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
有。
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
b*y
7 楼
就把pump机器部分带去，那些零碎的管子喇叭都不用，人家会给你测的。
LD去的，具体人家用啥仪器测的我不知道。
不客气。
【在 n*******2 的大作中提到】
: 怎么测啊？那里有INSTRUCTION吗？所有的零件都要带去吗？谢谢MM指点
LD去的，具体人家用啥仪器测的我不知道。
不客气。
【在 n*******2 的大作中提到】
: 怎么测啊？那里有INSTRUCTION吗？所有的零件都要带去吗？谢谢MM指点
m*o
8 楼
没问题，我用的就是别人给我的二手pump，她怀老大的时候就用过的，大约是5年前的了
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
n*2
9 楼
是住院那里吗？
【在 b*******y 的大作中提到】
: 就把pump机器部分带去，那些零碎的管子喇叭都不用，人家会给你测的。
: LD去的，具体人家用啥仪器测的我不知道。
: 不客气。
【在 b*******y 的大作中提到】
: 就把pump机器部分带去，那些零碎的管子喇叭都不用，人家会给你测的。
: LD去的，具体人家用啥仪器测的我不知道。
: 不客气。
b*y
10 楼
我那个是在医院的。
我的是朋友给的，也不知道几年，她老大三四岁了。medela pump in style，测出来说
great pressure。
【在 n*******2 的大作中提到】
: 是住院那里吗？
我的是朋友给的，也不知道几年，她老大三四岁了。medela pump in style，测出来说
great pressure。
【在 n*******2 的大作中提到】
: 是住院那里吗？
q*q
11 楼
没问题。我同一个pump07年生老大用了11个月，10年生老二用了7个月。
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
【在 n*******2 的大作中提到】
: 其实当年也没怎么用，最多用了三个月，每天用的次数也不超过五次
a*l
12 楼
没问题吧。 我隔了5年， 用了。
M*A
13 楼
为啥不能用，我那个是9年前我姐给她老大买的...
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