Yes, it does make a difference. If the giver of the gift is a foreign person and the amount that is given as a gift is over $100,000 then the receiver of the gift is required to report the gift to the IRS using Form 3520. This is an informational report only so no taxes will be due on the gift.
IRS Form 3520 - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/f3520.pdf">https://www.irs.gov/pub/irs-pdf/f3520.pdf</a>
IRS Form 3520 instructions - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i3520.pdf">https://www.irs.gov/pub/irs-pdf/i3520.pdf</a>
