回复：国内财产报税问题

Do you own any bank account in China?  If yes,  I assume the sale proceeds hit your bank account?  Then it doesn't matter if you transferred the money to your mom, as long as the value of the account exceed $10K during any time of the year, you are required to report the account on Form TD F 90.22.1.   The gain is treated as long term capital gain (subject to 20% tax) and should be reported on your Form 1040. Whether you comply with the law, it's another story...

Since you transferred the proceeds to your mom, sounds like you will most likely treat it as a gift.  Gift is not taxable to the recipient, but the donor (i.e. your mother).   If your mother is neither a US citizen nor a US green card holder,  she is not subject to US tax.   However, if you receive more than $100K/year from her, you are required to report it on Form 3520.