写给有美国境外汇款到美国账户的购房者|Sophia何博士房地产
游客:不是家族的人，是几个朋友分别汇来的超过10万需要申报吗? (2016-04-06 16:32)
谢谢您的问题！税表3520说明中指出：
To calculate the threshold amount ($100,000), you must aggregate gifts from different foreign nonresident aliens and foreign estates if you know (or have reason to know) that those persons are related to each other
Related Person： A related person generally includes any person who is related to you for purposes of section 267 and 707(b). This includes, but is not limited to: A member of your family—your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc.), lineal descendants (children, grandchildren, etc.), and the spouses of any of these persons.
税法条例并没有明确列出具体哪些人算是相关人，哪些人不是相关人，所以不能仅仅局限在家人。另外，IRS要求申报大额汇款的目的主要是配合国内及国际对于反洗钱的审查以及其它非法金融犯罪等等。为了避免将来可能被查的不必要麻烦，会计师一般都建议申报。