Money transfer between China and United States

An international law attorney or one who is knowledgeable about customs, duty and international business transactions could best advise you. There certainly could be tax implications and limits on the amount that can be brought in. you are wise to consult the proper attorney.

Is you mother a U.S. citizen or resident? If so she can pay the money to her own U.S. bank account without a problem. If your mother is a U.S. citizen or resident and she is paying it to your account then she may have to file an IRS Form 709 (gift tax return). If your mother is not a U.S. citizen or resident then, depending upon the amount, if she is paying it to you you may have to file an IRS Form 3520. The 3520 does not require the payment of a tax; it is simply a reporting form. There is no limit regarding the amount of money that can be transferred from another country to the U.S. There are, however, in some situations, reporting obligations. Also, if your mother is a U.S. citizen or resident and she has an account outside the U.S. she may have to file a FinCen 114 by June 30.