On the page, "Large Gifts or Bequests from Foreign Persons", it says that "you must aggregate gifts received from related parties". (https://www.irs.gov/businesses/gifts-from-foreign-person)
On the instructions for form 3520 it defines , "A member of your family—your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc.), lineal descendants (children, grandchildren, etc.), and the spouses of any of these persons;) (https://www.irs.gov/instructions/i3520)
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I would like to confirm, if I were to receive a large gift from my father or brother (say $80,000), would a gift from my uncle (mom's brother, my mom now deceased and father remarried) (say $30,000), be considered "related parties"? Would these gifts need to be aggregated to a total of $110,000 and be over the reporting threshold?
Thank you!
