Originally Posted by
airmotive
Rather than debating what you think you should report, you could always read the law:
Currency Import Restrictions:
No restrictions, provided that arriving and departing passengers must report to US customs any money or other monetary instruments exceeding USD 10000. Gold: Importation of gold coins or small non-commercial quntities of gold must be declared upon arrival.
I plan to declare it, but that information is not from an official IRS or Customs site. I have asked customs officers at my port of entry and have never gotten the same answer twice.