第一次在美国贷款买房，首付应该提前转到美国账户么？ 是的。 最好转到这边有工作的亲戚美国账户里。再一并转进你放首付的账户。 这样美国账户转美国账户不会有上限 5w 的限制，而且转进你账户的笔数越少越好。

　　转过来的钱不需要报税。

　　下面是关于 gift funds 法律规定原文：

　　Gifts are not reported on a federal tax return, regardless of the mount received.

　　However, since gift is from a foreign person, if the gift received during the year is $100,000 or more, you will need to report the gift received to the IRS using form 3520.

　　The form 3520 is an information form only not a tax return

　　Each parent can gift each family member 14,000 a year.

　　For example, So 2 parents can gift a family of 3, a year $84,000 in total.

　　In cases where the gift exceeds the gift tax exemption, part of the gift would be taxable, but your parents don’t pay taxes on it right away. They must report it on IRS Form 709, and it will be deducted from their “unified credit”, which is the total amount of credit against gifts allowed during their lifetime free if tax. This credit in 2017 is $5.45 million.