应该也不需要。 US taxes on money transfers For those receiving financial gifts through an international money transfer, you won’t pay taxes, but you may be required to report the gift to the IRS. If the gift exceeds $100,000, you will need to fill out an IRS Form 3520. Gifts from a business or a partnership that exceed $15,797 also require that you file form 3520. You are not required to pay taxes on this amount; however, if you fail to file this information, you could incur a fine of up to $10,000. https://moneytransfers.com/sending-money/are-money-transfers-taxed
5万应该没有税，好像10万需要申报（information collection而已）
你妈妈在中国，中国没有礼物税，给100万你也不用交税
应该也不需要。
US taxes on money transfers For those receiving financial gifts through an international money transfer, you won’t pay taxes, but you may be required to report the gift to the IRS. If the gift exceeds $100,000, you will need to fill out an IRS Form 3520. Gifts from a business or a partnership that exceed $15,797 also require that you file form 3520. You are not required to pay taxes on this amount; however, if you fail to file this information, you could incur a fine of up to $10,000.
https://moneytransfers.com/sending-money/are-money-transfers-taxed
公司转钱给个人，国内正在严打
那估计得有证据证明是gift，不是报酬