Legal Question in International Law in Tennessee

Re: US customs and Border Patrol

A check doesn't have to be declared in a customs form and there is no reason that Homeland Security would be seizing it even if they were somehow to find it on your person. [Barring, of course, the obvious exceptions for proceeds of criminal enterprises, terrorist organizations, and the like -- but action would be more likely against the banks than attempting to interdict a check carried across the border.]

As to the secondary issue possibly raised by your query, if the payee of the check is a US Taxpayer, then he must report the payment as income unless it is a gift. Since the US taxes gifts to the donor rather than the donee, it is only taxable if the donor is a US taxpayer (irrespective of where the funds are held and paid).

Best wishes,

LDWG

Re: US customs and Border Patrol

If the check is written on a US bank then the money is already in the US.