“현금이 아닌 3만불 가량의 액수가 적힌 체크를 받아 은행에 입금을 시켰을 경우 저와 제게 체크를 써 준 두 사람에게 별다른 문제가 없는지 궁금합니다.”--->it depends; if the money is given to you as gifts, then, each of them may have to file a federal gift tax return, using IRS Form 709. It's generally required if you made a gift worth over $13,000 to an individual or several gifts to one individual that add up to more than $13,000. Gifts above the $13,000 annual limit are called "taxable gifts."If it is a gift loan, then, for a loan made at a low or no stated interest rate, the IRS may impute interest. This mean the lenders, your friends,, MUST recognize interest income equal to the imputed interest and the borrower, you, have an implied interest payment the lenders. To impute the interest, the IRS uses the AFR, compounded semiannually. However, NO interest is imputed on a gift loan of $100K or less if your net investment income ,i.e., interest or dividend income, for the year 2011 doesn’t exceed $1K.
b**ungu**** 님 답변
답변일3/20/2012 9:40:20 AM
오히려 만불도 넘는 돈을 현금으로 입금하면 조사 받기 십상이죠. 빌린 돈이라면 차용증 써주고, 아무 근거가 없다면 증여로 간주될수 있으니 뭔가 근거를 남기셔야 할겁니다. 미국선 증여한 사람이 세금을 냅니다.