Part V: Gifts and Travel Reimbursements

Part V instructs me to report gifts and travel-related reimbursements that I, my spouse, and my dependent child received during the reporting period. What does the term “dependent child” mean? 

The definition of “dependent child” for purposes of this section is the same as it is for Part I. A dependent child is a son, daughter, stepson, or stepdaughter who is either unmarried and under age 21 and living in the filer's house, OR considered dependent under the U.S. tax code.

Part V instructs me to report travel-related reimbursements and gifts totaling more than $350 (the “aggregation threshold”) from any one source during the reporting period. It also instructs me that I do not have to report any item valued at $140 or less, nor do I even include such an item in calculating the aggregation threshold. Where do these numbers come from? 

These amounts are tied under the Ethics in Government Act and OGE regulations to the “minimal value” for reporting foreign gifts under the Foreign Gifts and Decorations Act. The General Services Administration redefines this value every three years. The latest revision occurred in 2011 and was effective January 1, 2011. (Note: The prior reporting amounts were more than $335 for the aggregation threshold and $134 or less for excepted items. The form was updated in December 2011 to reflect the current threshold amounts.)