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The Gift Tax is paid by the person giving the gift, not the one getting the gift. Even if your child or grandchild is destitute, there is no tax deduction for a gift to them.
If you have an overseas bank account and your objective was and is to hide money from the IRS than things have certainly changed for you especially if you bank with UBS.
If you file your federal return more than 60 days beyond April 15 (say after July 15), the minimum penalty will be the smaller of $100 or the amount of any tax you owe.
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Filing Requirements for Citizens and Resident Aliens Living Abroad-The rules for filing income taxes are generally the same whether you are in the US or in a foreign country. Your gross income, filing status, and age generally determine whether you must file an income tax return.
Online auctions and retailing is big business and growing every year. eBay is the number one site for individuals to sell items and products on the internet. If you are thinking about selling on eBay.
Just like your own Social Security Number, an Employer Identification Number (EIN), a nine-digit number, is necessary to identify your business, whether you are a sole proprietor, partnership, or corporation, on all tax forms or payments you submit to the IRS.
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