Yes if it comes from a foreign source. If they live in the US now they could get their own money and then give it to you but then THEY must file a form 709 gift tax return for any gift over $15,000.
There is no actual tax but it reduces their lifetime $5.4Million exemption and there is a penalty for failing to file the 709.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
