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There is no limit on *receiving* gifts from anyone.   Foreign gifts received that are over $100,000 must be reported, but there is not limit on the gift size.

 

https://www.irs.gov/businesses/gifts-from-foreign-person

 

US gifts over $15,000 must be reported by the *giver* on a 709 form but the receiver reports nothing.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**