@paulfrank1991 generally agreeing with my colleague @Opus 17 that the recipient of the US$100,000 must file form 3520 recognizing the gift from NRA, I think it would be safer to file One form 3520 and recognize both the gifts . I say this because you are married and filing together ( MFJ) , even though the gifts were from two different ( but related ) individuals to two different ( but related ) recipients. It has no tax consequences and to me it is cleaner to recognize the whole US$160,000. IMHO
