1)What is the maximum amount that can be transferred to the U.S. And be tax free for a new immigrant, who is married
To a U.S.Citizen? The new immigrant intends to move back to the U.S. With his spouse but is also concerned about
The tax.

2)If a U.S. Citizen has wire-transferred his or her savings of over $200,000 from the U.S.A. To Asia (10 years ago)
And now intends to wire-transfer back to the U.S.A. would there be any tax for this amount?

1. There is no limit but any transfer of $10,000 or more will be reported. Transfers are only subject to the Bank Secrecy Act, which tries to prevent money laundering.

2. Depends on where the $200,000 came from in the first place, plus you will need to provide prove that you have already declared this amount on your return before the transfer was made 10 years ago.