Gifts received from an individual are not reported on a tax return, regardless of the amount received.
Gifts received from a foreign individual are only reported to the IRS if the amount received on an annual basis if over $100,000. Use IRS Form 3520 to report the gift from a foreign individual if over $100,000.
The requirement for reporting this type of gift is per individual.
If the gift is $100,000 or less then you have no requirements to report this gift.
