Someone who is a non-resident and a non-citizen only owes US gift tax if the gift is tangible property located in the US. This could include land, collectibles, or other property. If your parents are selling land in the US and giving you the cash, they may owe capital gains tax on the sale of the land, but they do not owe gift tax, because they are giving you cash and not tangible property. If your parents are selling land outside the US and giving you the cash, they owe no US tax at all. Basically, the US has no jurisdiction to impose tax on a person unless they are citizens of the US, residents of the US, or own property in the US.
They might owe gift tax in their home country.
If you are a US citizen or resident (which makes you subject to US tax law), you don't owe gift tax because under US law, the recipient does not owe gift tax.
You will need to file form 3520, which is a report of large gifts from foreign persons, but this is only a report and no tax is owed. The deadline to file form 3520 for a gift given in 2023 would be April 15, 2024, same as a regular tax return, but the form is not part of a regular tax return (it is filed separately) and Turbotax does not prepare this form for you.
