很多客户在收到远方亲属的汇款时，第一反应是惊喜和感激。但大多数会计的第一反应通常是：“你准备好申报 3520 表了吗？”在美国，收礼虽然大多不需要缴纳所得税，但如果不向国税局“打招呼”，原本温馨的礼物可能会变成一张数额惊人的罚单。随着 2026 年大而美法案的全面实施，虽然遗产税豁免额已提升至 1500 万美元，但海外赠予的申报规则依然严苛，绝不能掉以轻心。
谁必须向 IRS “报备”？
并非只有美国公民才需要申报。如果您是所谓的“美国人”（U.S. Person），且收到了符合门槛的海外赠予，您就必须申报。这包括：
- 美国公民（无论你住在纽约还是上海）。
- 美国居民（持有绿卡或符合税法居住测试的个人）。
- 国内实体（在美国注册的合伙企业、公司或信托）。
什么是“外国方”？ 简单来说，任何非美国人都是外国方，包括非居民外籍个人、外国公司、合伙企业或外国遗产。
2026 年申报门槛：你要记住的数字
申报义务取决于您从谁那里拿到了钱。IRS 设定了两个主要的“红线”：
- 来自外国个人或遗产： 在整个纳税年度内，如果您从同一人（或相关联的人）收到的总额超过 $100,000，必须申报。如果超过这个数，您必须详细列出每笔大于 $5,000 的礼金。
- 来自外国公司或合伙企业： 门槛低得多。2026 年的通胀调整额约为 $20,573。超过这个金额，您必须单独识别每一笔礼金。
举个例子： 小王在 2026 年收到了他在伦敦的姑姑给的 6 万美元，和他姑父给的 5 万美元。因为姑姑和姑父是“关联人”，总额 11 万美元超过了 10 万的门槛，小王必须申报。
截止日期与一个“重大利好”
- 何时提交： 3520 表通常随您的 1040 个人所得税表在 4 月 15 日 截止。如果您居住在海外，截止日期通常为 6月15日。
- 如何提交： 这是一个信息申报表。它不能随 1040 一起电子申报，必须单独寄往 IRS 位于犹他州奥格登的处理中心。
- 重磅利好： 以前 IRS 对晚报的 3520 表会直接处以最高 25% 的自动罚款。但从 2025/2026 年开始，IRS 承诺在开出罚单前会先审查您的“合理理由 (Reasonable Cause)”声明。这给了很多由于疏忽而漏报的人一次免罚申辩的机会！
例外个例
- 直接学费和医疗费： 如果外国长辈直接打钱给美国的学校支付您的学费，或者直接打给医院支付医疗费，这笔钱不计入 $100,000 的申报门槛。
- 不要混淆申报与纳税： 3520 表只是为了“告诉”IRS 你拿了这笔钱。只要是纯粹的赠予，就没有所得税。
如果您对海外汇款有任何疑虑，或者收到了 IRS 关于未申报的通知，请不要惊慌。不妨联系我们，让我们来解决您的燃眉之急。
I’ve seen many clients react with pure joy when a relative from abroad sends them a significant sum of money. While that’s a wonderful moment, my professional instinct is to ask: “Are you prepared to file Form 3520?”
In the U.S., receiving a gift is usually tax-free, but failing to report it is a major compliance risk. As of 2026, under the One Big Beautiful Bill (OBBB) Act, while the lifetime estate tax exemption has soared to $15 million, the reporting requirements for foreign gifts remain as strict as ever. You don’t want a heartwarming gift to turn into a cold, hard penalty.
It’s not just U.S. citizens who have to worry. If you qualify as a “U.S. Person” and receive a foreign gift that hits the threshold, you must file. This category includes:
- U.S. Citizens (regardless of where you live globally).
- U.S. Residents (Green card holders and those who meet the substantial presence test).
- Domestic Entities (U.S.-based partnerships, corporations, or trusts).
What is a “Foreign Person”? Essentially, anyone who isn’t a U.S. person—such as nonresident alien individuals, foreign corporations, or foreign estates.
The 2026 Reporting Thresholds: Numbers You Must Know
Your filing requirement depends on the source. The IRS has two primary “red lines”:
- From Foreign Individuals or Estates: You must file if the aggregate value from a single foreign person (or related parties) exceeds $100,000 during the year. If you cross this, you must list each gift over $5,000.
- From Foreign Corporations or Partnerships: The bar is much lower. For 2026, the inflation-adjusted threshold is approximately $20,573. You must separately identify each gift regardless of its size once the total exceeds this amount.
Example Story: Imagine Alex. In 2026, his aunt in London sends him $60,000, and his uncle (her husband) sends him $50,000. Since they are “related parties,” the aggregate total of $110,000 triggers the requirement. Alex must file Form 3520.
Deadlines and a Major Policy Shift
- When to File: Form 3520 is generally due on April 15. If you live outside the U.S., you typically have until June 15.
- How to File: This is an informational return. It is filed separately from your Form 1040 and must be paper-filed to the IRS service center in Ogden, Utah.
- Great News: Historically, the IRS automatically assessed penalties of up to 25% for late filings. However, starting in late 2024 and continuing through 2026, the IRS has ceased automatic assessments. They now review your “Reasonable Cause” statement before issuing a penalty, giving honest taxpayers a fair chance.
Pro-Tips: Two Exclusions You Should Know
- Direct Tuition & Medical Payments: If a foreign relative pays an educational institution or a hospital directly on your behalf, those payments generally don’t count toward your reporting threshold.
- Reporting ≠ Taxation: Filing Form 3520 is about transparency. As long as the transfer is a genuine gift, it remains tax-free to the recipient.
If you are unsure about your foreign bank transfers or have received an IRS notice regarding non-compliance, don’t let hidden tax risks threaten your financial security. Contact us today to schedule your expert consultation!