Unreported family money in my name overseas--how do I handle this?
November 18, 2024 12:03 AM   Subscribe

I live in the US, a family member put $ in my name in their country many years ago and I have not been reporting it on taxes and I'm terrified. Looking for advice about next steps to stop avoiding this.

I live in the US. Twenty years or so ago a grandparent who lived overseas put some money (I think in the $100k USD range? maybe more) in my name at banks in the (English-speaking) foreign country they live in without really talking to me about it. I think this was partly because they didn't want to pay taxes on it? I don't know. Grandparent and my relationship with them was very very complex. I don't know if it was in my name and theirs, or just mine. Grandparent died several years ago when I was already estranged from them.

I have been avoiding/ignoring all this because I have been estranged from that whole part of my family for a host of reasons (my queerness, their religiosity, my mental illness, and also my dad who was the child of Grandparent died when I was very young.) It has not really felt like money I can or should access because of complicated guilty feelings related to the queerness/religion/estrangement/etc. I have also mostly lived a very low-income/broke life due to mental illness stuff, although that has gotten a bit better in recent years. But I can't ignore it forever and someone at the foreign bank and/or a legal representative of my estranged family has been trying to contact me, which is terrifying me because...

At some point when I was informed of this money being put in my name I expressed concern about needing to report this on my (US) taxes. I was 19, dealing with a bunch of depression/executive function issues, and hazy about how those things work but knew that it could be a thing. I was told by a family member (who I was at the time still speaking to) that I should just not report it anywhere. And so, for the last 20 years, I have not reported it on my (US) taxes--initially because family member told me not to, but more recently because I am scared about what will happen if I start reporting it now--I know that I should have been reporting it. I am scared about what the consequences might be, both financial but also...criminal? Reading about various penalties and punishments for offshore money not being reported has truly freaked me out for years now.

What should my next steps be? Finding a tax lawyer? Something else? Anyone have recommendations for one who will be kind and friendly to me about this? I am really overwhelmed and scared about all this--aside from the complicated overseas family-related guilt, the family I grew up around in the US was broke (more mental illness stuff) so I don't have experience/confidence in this realm.
posted by anonymous to Work & Money (18 answers total) 1 user marked this as a favorite
 
You'll be OK. Good on you for facing into this.

Here's my non-expert understanding of your situation: your overseas relative deposited some amount of money into foreign bank account(s) in your name at some time in the past, around twenty years ago. The money is apparently still there in foreign bank accounts under your bank and you've never spent it or otherwise recovered the funds to the US.

If that summary of the situation sounds correct, from what I read about how the IRS regards foreign gifts, there are two cases:
1. the total value of gifts you received during any single taxable year did not exceed USD $100,000
2. there were one or more taxable years where you received gifts from a foreign person with a total value exceeding USD $100,000

In the first case there is no obligation for you to report the gift to the IRS. In the latter case, IRS requires you to fill out Form 3520 to report the gift(s). There is a penalty for failing to report gifts on Form 3520 -- the penalty is equal to 5% of the amount of the foreign gifts per month, for each month where the failure to report continues, up to a maximum total penalty of 25%.

A key bit of information that would be helpful in figuring out what to do next is to determine the specifics about these gift(s): how much money was gifted to you, what was the currency, and when were these gifts made.

Consulting someone familiar with this part of tax law might be a good idea -- but to let them give you accurate and helpful advice, and not waste your money, you would first need to gather the specifics about these gifts -- the dates, amounts, currencies. It may turn out that your situation is the first case where the gifts in any taxable year do not exceed USD $100k so there is no obligation for you to inform the IRS via form 3520 and no penalty for late filing.

Some tax professionals may offer a brief free consultation to help you evaluate if you want to hire them. If you have gathered information about your situation, and your situation turns out to be simple, you may be able to get useful advice from them during a free consultation -- if your situation is simple, they may tell you that there's no need for you to do anything, and no need to hire them. It's worth contacting a few people once you have a better understanding of the details.

Suppose it turns out that you are required to report the gift to the IRS by filing form 3520, and you are 20 years late filing that form. Then if you choose to file the form, the IRS will penalise you for 25% of the total gifted amount. If I found myself in this situation, I might first get tax advice, and then if I did proceed to file the form and tell the IRS, I would first ensure I recovered the gifted funds to a US bank account I controlled where I could easily access those funds to pay the impeding 25% penalty.


I am not knowledgeable about US tax law, the above is based on a google search & reading these links: a b c d e f
posted by are-coral-made at 2:52 AM on November 18 [2 favorites]


The first thing would be to formally establish if there is an account in your name, then you worry about the tax aspect.

Has your grandparent's estate been settled? If it was in their name or both of your names settling the estate should have involved closing that account and transferring any money to you or transferring the account into your name. Both would have required somebody to contact you. If the estate has not been settled, talk to the executors.

Did your grandparent provide any details about the bank this money was allegedly held in? A lot of non US banks are very reluctant to offer accounts to US citizens because they have reporting and disclosure requirements for such accounts that they prefer not to have. No idea to what extent this was already a thing 20 years ago. But unless your grandparent misrepresented your identity or you have dual citizenship and they simply failed to mention your US status, you'd have heard from the bank by now if the account is in your name because their compliance team would have had a long list of requirements for you.

If the account is in your name and the bank was not aware of your US status, the account may also be dormant at this point. Banks will do that to accounts that have not had any transactions for x time. They would have a process to reactivate the account and there are probably legal requirements in the country for how long they have to hold on to the account for a customer who is not traceable before the money reverts to the state. Their normal customer service will probably not be very helpful. You may try to talk to their team for dormant accounts to see if you have an account with them.

It doesn't sound like you actually wanted the money (if it was ever gifted to you) or want it now. So you decide how much effort you want to put into establishing your ownership of this potential account.
posted by koahiatamadl at 3:10 AM on November 18


Somebody telling you twenty years ago that they've put money in an account in your name in another country is not the same thing as them actually giving you the money.

You don't know if they were telling the truth. You don't have access to this account. You don't know how much money is in it. You couldn't have accurately reported it as a gift even if you wanted to!

My point is, you haven't actually received this money. It's not reasonable to hold you responsible for it. Imagine if you'd reported it on your taxes and then it turned out it was never really there at all! That would be ridiculous.

If the bank gets in touch and says that you can have the money, then you can decide whether to accept the money and report it as something that you're receiving now, having inherited it from your grandparent.

Or if it turns out the money is entangled in some tax dodging scheme of theirs and you can't accept the money without taking responsibility for untangling all that, then you can decline to have anything to do with this, and never accept the money.

You are not responsible for what your grandparent did in a foreign country twenty years ago!
posted by automatronic at 3:14 AM on November 18 [31 favorites]


Clearly, you need to clarify what 'in your name' means, or meant, regarding this account. Are you the beneficiary, perhaps?

someone at the foreign bank and/or a legal representative of my estranged family has been trying to contact me

Which is it?

If the bank, is the account number part of the communication? Since it doesn't seem to be YOUR account (at least, not yet), you've got no worries.

If it's the estranged family lawyer, I'd say go ahead and talk to them, see what's up - what've you got to lose? If this is a beneficiary account now, but you haven't actually taken possession of the funds in it, again, you've had nothing to report, relax.
posted by Rash at 5:12 AM on November 18 [1 favorite]


The main issue may be that if this were your money that you have access to, then you would have needed to file an FBAR. It’s very unclear to me that this really falls into that category, because as others say, you never seem to have received the gift, but ianal.
posted by advil at 5:15 AM on November 18 [2 favorites]


Worst case, you have six figures sitting in a foreign account that you will need to pay some tax and possibly penalties on. The tax + penalties will be much less than the money you will receive, which is basically a windfall.

I understand being nervous about tax things, but keep your eye on the bigger picture. If this story is true, you get a life changing amount of money, plus or minus some amount paid to government authorities. It’s all upside!
posted by Chausette at 5:32 AM on November 18 [8 favorites]


PLUS (adding on to above comment) - the upsetting background chatter in your brain on this topic will be GONE!!! imagine how many things you could do and enjoy thinking about if this was off your back :)
posted by seemoorglass at 6:14 AM on November 18 [5 favorites]


I passed the CPA exam but I am not yet a CPA and this is not tax advice.

More information is needed about this account and how you are connected to it. It is worth engaging a CPA, tax lawyer, or EA who is permitted to practice before the IRS to reach out to the foreign bank or legal representative of your family. Inheritances from within the United States typically are not taxable by the receiver, but inheritances from foreign sources may be taxable depending on the circumstances.

As a layperson, my general guess is that the reason you didn't start hearing from the bank or legal reps prior to your grandparents death is that the account may have been made in the grandparent's name and was rather a part of the grandparent's complete estate, but designated to you as beneficiary. If this is the case, your tax obligations could be very different than if it was in your name all along while it accrued interest. In order to know that, you would need more details and the best way to accomplish that in this case would be by working with a tax practitioner. You may still have to pay taxes on the income/inheritance, but a tax practitioner can advise you on any deficiencies and help with the process of filing.

Also, it's worth noting that plenty of tax practitioners deal with this sort of thing all the time; to them this situation is just their day to day work and doesn't come with all the family baggage -- so hopefully that can help to reduce a little of the pressure and anxiety you're feeling around this. Good luck!
posted by donut_princess at 6:25 AM on November 18 [2 favorites]


Hi. This was me. Fairly certain not just beneficiary and I was registered as a citizen in this country as a toddler by my parent at the embassy. I don’t know if I signed anything to become an owner. It is not all as hypothetical as some people above think it could be. I know the bank name and at one point saw statements (pre- total estrangement.)

For purposes of this question—I want to get all my ducks in a row with what legal or tax help to seek before I engage at all with a bank or anyone connected to my family about this, so I guess I’m really looking for advice about how to do that:

-do I indeed need the services of a tax a
lawyer (for the protection of attorney-client privilege)? Or is someone else a better bet?

-whatever professional I need, can anyone give recommendations for who and how to pick someone that is right for me. I do now have some savings so can pay for a consultation if necessary.
posted by lock, sock, and barrel at 6:38 AM on November 18


-do I indeed need the services of a tax a
lawyer (for the protection of attorney-client privilege)? Or is someone else a better bet?


Accountant client privilege is more limited than attorney client privilege. It does not apply in state court matters or criminal cases. That said, a CPA can sometimes have a deeper foundation of knowledge about tax specific issues than a general attorney, depending on the accountant and attorney so you have to balance that when you make your choice. Also it's worth noting that your situation doesn't seem to automatically read criminal based on what you have written here since individuals make mistakes about interest on joint accounts all the time, it seems like you had no prior access to the assets, and people regularly get confused about inheritances.

-whatever professional I need, can anyone give recommendations for who and how to pick someone that is right for me.

Ideally you'll want to either look for an attorney from a reputable firm specializing in tax law, or a practicing CPA from a reputable firm with specialization in estates, inheritances, and foreign income. An EA is also permitted to practice before the IRS, but for accounting, the CPA is largely considered the gold standard.
posted by donut_princess at 7:10 AM on November 18


My concern is largely that I have filed taxes many times while saying I had no access to/ownership of foreign accounts, when I technically did. I think the last I engaged with this bank/got statements was 11-12 years ago. (I have moved a dozen times since then.)
posted by lock, sock, and barrel at 7:37 AM on November 18


That is a question for a lawyer or CPA, not for people here. We can all say what we think or might do in your situation, but they can tell you what the law actually says and what the IRS will do. Yes, it is time to get a tax professional involved. Hopefully you can find one that will give you an initial consult for a small fee or no fee. This would be like 15 minutes of you telling them the facts and them asking some clarifying questions. Then they tell you if they are qualified to handle this for you or not. If they aren't, they may be able to recommend someone else who is.
posted by soelo at 8:44 AM on November 18 [1 favorite]


I am looking for advice about selecting the right tax professional, as I said above.
posted by lock, sock, and barrel at 8:51 AM on November 18


FBAR and FATCA. Those are the things that any tax person that you contact (and yes you should contact a professional - it will save you well more than you need to spend on them) need to be VERY familiar with.
posted by sonofsnark at 10:42 AM on November 18 [1 favorite]


When I had questions about foreign accounts and tax I spoke to a CPA, and they were able to help me out. I would think that a CPA with experience in foreign assets and income would be a good start, if you have a University or college nearby you could try their international office for recommendations.

That said, it sounds like you are super stressed about this (and I understand - I wasn't aware I had to file an FBAR for my first two years in the US and I spent a lot of time worrying about it). If it gives you greater peace of mind to go to a tax attorney then it will be worth whatever the cost is. Again, experience in foreign income would be a plus, but I can't really help with how to find someone reputable.

Or maybe you would feel better speaking to both and getting two different opinions?
posted by Shal at 11:54 AM on November 18


I am looking for advice about selecting the right tax professional

Get personal referrals. Specifically: think of a few people whose opinions you value, who seem to have their shit together. Either in your personal life or at work. Ask them who their accountant is, and if they like them. If they do, get the accountant's info and call them up. Talk on the phone with a few accountants this way, explain the situation, and ask if & how they can help you. Pick the one you like best.

If you don't like doing this in person, your locale's Facebook group, if there is a useful one, should also be a decent source of referrals.
posted by hovey at 5:11 PM on November 18


Sent you a MeMail with a couple of referrals.
posted by 4rtemis at 5:23 PM on November 18 [1 favorite]


When considering a tax professional, ask them if they have any knowledge of the banking/legal system in the country where the money is held. As are-coral-made says, it would be important to actually get your hands on the money before confessing any sins to the US government, or you could end up with a bill. If that looks to be the case, you can almost certainly just walk away and put it out of your mind forever.

If you find that there is, indeed, a large sum of money in your name and you can get your hands on it with at least some still intact, I think you should take it. It could be a life-changing amount and I would treat it as due compensation for how your family have treated you.
posted by dg at 8:05 PM on November 18


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