@pk Since we have not heard from @Yu28, we probably should wait and see exactly what s/he received from father and brother. But here's a quote from the IRS, citing IRC 2501(a)(2) on gifts of properties with a U.S. situs. I believe cash is considered "tangible" property, but I could be wrong. Chances are, however, this situation may not apply to @Yu28
https://www.irs.gov/businesses/small-businesses-self-employed/gift-tax-for-nonresidents-not-citizens...
Gift Tax for Nonresidents not Citizens of the United States
For a nonresident not a citizen of the United States, the gift tax applies to the transfer by gift of certain U.S.-situated property. You make a gift if you give certain property (including money), ....
For nonresidents not citizens of the U.S., transfers subject to gift tax include real and tangible personal property that is situated in the U.S. However, gifts of U.S.-situated intangible property are not subject to gift tax. See IRC § 2501(a)(2). Such intangibles include, for example, stock of U.S. corporations.
26 U.S. Code § 2501 - Imposition of tax
(a) Taxable transfers
(1) General ruleA tax, computed as provided in section 2502, is hereby imposed for each calendar year on the transfer of property by gift during such calendar year by any individual resident or nonresident.
(2) Transfers of intangible property (3) Exception(A) Certain individualsParagraph (2) shall not apply in the case of a donor to whom section 877(b) applies for the taxable year which includes the date of the transfer.
(B) Credit for foreign gift taxesThe tax imposed by this section solely by reason of this paragraph shall be credited with the amount of any gift tax actually paid to any foreign country in respect of any gift which is taxable under this section solely by reason of this paragraph.
https://www.irs.gov/businesses/small-businesses-self-employed/freque[product key removed]ions-on-gif...
Transfers of certain property, as described below, to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return is considered a transfer subject to gift tax.
Donors who are nonresidents not citizens of the United States are subject to gift (and generation-skipping transfer (GST)) taxes for gifts made of real and tangible property situated in the United States.
A person is considered a nonresident not a citizen of the United States if he or she, at the time the gift is made, (1) was not a citizen of the United States and did not reside there, or (2) was domiciled in a United States possession and acquired citizenship solely by reason of birth or residence in the possession.
Under certain circumstances, nonresidents who are not U.S. citizens are also subject to gift (and GST) taxes for gifts of intangible property. See sections 2501(a) and 2511(b).
If you are a nonresident not a citizen of the United States who made a gift subject to U.S. gift tax, you must file a gift tax return (Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return)
