1. Gifts are not taxable income to you. For gifts from a nonresident alien, you are required to report the receipt of such gifts only if the aggregate amount received from that nonresident alien exceeds $100,000 during the taxable year. If the gifts exceed $100,000, you must separately identify each gift in excess of $5,000. You must file Form 3520 separately from your income tax return.
2. There is no limit but see #1 for the filing requirement.
3. If your brother is a nonresident alien, he would not have a U.S. filing requirement as the person gifting,
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