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Did you receive Gift from a non U.S. resident? |
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作者是 NCKU.net Team
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週五, 02 九月 2005 05:04 |
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A gift by a non-resident alien to a U.S. taxpayer (a U.S. resident
or citizen) is usually non-taxable to the non-resident alien or the
U.S. recipient. Unless the gifts involve U.S. real property or tangible
personal property located within the United States.
Although the gift is non-taxable to either the donor (giver) or
donee (recipient), there are gift-tax reporting rules that may apply.
Generally, gifts totaling less than $100,000 per calendar year made by
a non-resident alien are not reportable.
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