@liux2355 ,
I have read through your post multiple time and
(a) which country are your parents from ? I am assuming that they are here with GreenCard -- yes ? When did they enter with GC ?
(b) Are you a US person ( citizen/GreenCard )? I am assuming that you are not here on a work visa -- yes ?
(c) What are you trying to achieve ?
My general opinion is , since there is no tax implication with a gift, why not file the form when one is close enough to the trigger ? Why not , if that is what you dec ide to do ?
You are welcome to PM me , to keep this discussion private ( just NO PII -- Personally Identifiable Information ).
pk
