Under the Bank Secrecy Act (BSA) of 1970, financial institutions are required to report certain transactions to the IRS. This includes wire transfers over $10,000, which are subject to reporting under the Currency and Foreign Transactions Reporting Act (31 U.S.C. 5311 et seq.).
Financial institutions must file a Currency Transaction Report (CTR) for any transaction over $10,000. The CTR includes information about the person initiating the transaction, the recipient, and the nature of the transaction. The purpose of this requirement is to prevent money laundering and other criminal activity.
另一个是收礼人十万块或以上需报告：
You are required to report the receipt of foreign gifts or bequests only if the applicable threshold is exceeded. For purposes of determining the reporting thresholds, you must aggregate gifts received from related parties. See the Instructions to Part IV of Form 3520 for more information; see also Section VI of Notice 97-34PDF.
For gifts or bequests from a nonresident alien or foreign estate, you are required to report the receipt of such gifts or bequests only if the aggregate amount received from that nonresident alien or foreign estate exceeds $100,000 during the taxable year. If the gifts or bequests exceed $100,000, you must separately identify each gift in excess of $5,000.
总金额超过十万，如果分别寄给两个家庭成员， 每个金额低于十万， 是不是就不用向IRS申报了？
主要是不想填表格，麻烦。
汇款给孩子上学用。
准备一个寄给我的名字，打到我和领导的账户，一个寄给孩子的名字，打到我和孩子的共同账户。给他上学用。不知道这样是否可以避免申报。 谢谢。
她买房子用钱， 她姐姐从中国给她打了12万， 好像。
她没有申报。
过了好久， IRS来信， 要她提供原始证据， 还去中国银行调查。。。。
她和我吐槽， 说烦死了， 她英语也不好， 还要花钱请人写信和IRS纠缠。
这个故事是19年前的事情了， 后来失联了， 不知道结果。
一个是一万块或以上，银行需报告：
Under the Bank Secrecy Act (BSA) of 1970, financial institutions are required to report certain transactions to the IRS. This includes wire transfers over $10,000, which are subject to reporting under the Currency and Foreign Transactions Reporting Act (31 U.S.C. 5311 et seq.).
Financial institutions must file a Currency Transaction Report (CTR) for any transaction over $10,000. The CTR includes information about the person initiating the transaction, the recipient, and the nature of the transaction. The purpose of this requirement is to prevent money laundering and other criminal activity.
另一个是收礼人十万块或以上需报告：
You are required to report the receipt of foreign gifts or bequests only if the applicable threshold is exceeded. For purposes of determining the reporting thresholds, you must aggregate gifts received from related parties. See the Instructions to Part IV of Form 3520 for more information; see also Section VI of Notice 97-34PDF.
For gifts or bequests from a nonresident alien or foreign estate, you are required to report the receipt of such gifts or bequests only if the aggregate amount received from that nonresident alien or foreign estate exceeds $100,000 during the taxable year. If the gifts or bequests exceed $100,000, you must separately identify each gift in excess of $5,000.总结：外国来的大笔钱如果是wire transfer, 极其麻烦。抛开国内对汇款的严控不说。
余款打入你的账户，不超过十万。
是每年每人只能换五万美金，而且现在大数据，躲不开监管。当然，如果和银行管事的有交情的话，最直接的是直接寄给学校，不经过个人。
基本常识都不懂。老老实实发个表累死你啊？想犯罪也不是这么蠢的。
IRS怎么知道你有汇款？靠银行汇报。
我的建议是，不相关的账户里面汇两笔钱，汇报上去人家database query只能出一笔钱，也不知道是给一家人的。他倒好，这两笔钱在两个有他名字的联名账户，银行汇报上去，database一搜他的名字都出来了，还藏个什么？
database entry：
账户一：小鸡他爸， 小鸡 6万
账户二：小鸡他妈 ， 小鸡他爸 6 万
一个SQL query就查出来了。
脾气不好了
当时的CPA说不用报，因为3520是个人表格，没有joined return. 我们当时全是联名帐户。后来IRS也没管。