3520是per person, not per household 即便夫妻1040合报，3520仍然可以分开报，（当然如果想要合报也可以勾选box 1i进行合报） 举个例子，夫妻各自拿到9万，认为没有10万per person的门槛，他们可以选择不申报；也可以自愿去申报 you may want to file Form 3520 voluntarily, even if you do not absolutely have to, just to err on the side of safety and caution. 总结：Form 3520 is not absolutely necessary in the above case; but you may still fill it out and file it anyway, simply as a matter of disclosure.
总结：Form 3520 is not absolutely necessary in the above case; but you may still fill it out and file it anyway, simply as a matter of disclosure.