SUBJECT : re: FBAR a/c & Transferring money to native country from US
I am working in US & am not a citizen/permanent resident.

1. Is there any restrictions on how much money can I send to my parents who are not US residents & not US citizens living in the foreign country to their personal bank accounts.
From what I understood... IRS mandates declaration of amounts greater than 13,000 $ from an individual and 26,000 $ (from a couple) per year to be reported to IRS for tax(?gift)purposes.

2. If I sent 14,000 $ from my individual personal account & another 11,000 $ from a joint account(of mine & my spouse), totalling to 25,000 in a year - What is my obligation re: disclosure to IRS. towards those funds esp. If they are being transferred to an foreign bank account on my father's name. (neither I nor my spouse are joint a/c holders of that foreign bank account)

3. Do I need to report Tax returns if I have FB a/c that has an average total less than 10,000 $ in a year.

Appreciate your valuable guidance.
Thank you very much in advance

Sam