For Form 3520, the thresholds and the filings for foreign inheritances and gifts are done on an individual basis, even if you file a joint tax return. (The rule is different when spouses filing a joint return receive distributions from the same foreign trust but it doesn't seem that applies in your case.)
Since you will be filing individually, you do not need to fill in your spouse's name in 1a or SSN in 1d.
In your case, your husband's gift is below the threshold required to file the form. Since he received it directly before commingling the asset in your joint accounts, neither of you are required to report it.
His gift was from a foreign individual but then his transfer to your joint account would not be, so it is not required to be reported on this form.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
