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总资产(包括房产)按人平均不到10万就不用申报了。
T1135说明中有个例子 (EXAMPLE):
Q. My husband and I have a joint foreign account and joint ownership of other foreign property. The total cost of the foreign property we own jointly is $180,000. Are we required to file Form T1135? If so, who has to file the form?
A. The proportionate ownership of the foreign property is based on the amount contributed by each person. If the contribution by one person is more than $100,000, that person has to file Form T1135.
在中国,一般房产是落在夫妻中某个人名下的。但按中国法律应该是夫妻共同财产。如果将来卖房要带钱来加,把钱分成两份分存到夫妻两人的户头上就可以了。
本人理解,仅供参考!