@OnlinePerson wrote:
Is it possible to find a reference on that matter ?
Gifts received from an individual and gifts given to an individual are never reported on a tax return.
IRS website for information - https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-tax...
However, if a gift received from a foreign individual is over $100,000 then the receiver of the gift must report the gift received on IRS Form 3520. This is an informational form only and not a tax return.
IRS website for Form 3520 - https://www.irs.gov/forms-pubs/about-form-3520
