My family member is a non resident alien, a foreigner who doesn’t live in US but has a bank and brokerage account in US for investment. He received wire transfer over 100k from a family member in the home country within a year, does he need to report this on FORM 3520 as gift like US person ?
A more general question is that if NRA needs to report at all to the IRS the money from abroad that are sent by the third party a family or a friend(not the NRA himself)? This money is not US sourced income.
