Per IRS: If you received more than $100,000 from a nonresident alien individual or a estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests; <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>
