Gifts received from an individual are not reported on a federal tax return, regardless of the amount received.
If you received a gift from a foreign individual and the amount of the gift is greater than $100,000 then you are required to file an information Form 3520 with IRS to report the gift.
IRS Form 3520 - https://www.irs.gov/pub/irs-pdf/f3520.pdf
IRS Form 3520 instructions - https://www.irs.gov/pub/irs-pdf/i3520.pdf
