if the amount is less than 100K, no need to report

来源: 于 2009-10-08 08:36:43 [旧帖] [给我悄悄话] 本文已被阅读：次

and there is no income tax regardless the amount you receive as gift from a foreigner

http://www.bankrate.com/brm/itax/tax_adviser/20040806a1.asp