Thanks for your input, MargaretL. But I am not sure whether I describe my question clear enough. I am asking as a U.S Resident “RECEIVER” who receiving less than $15000 cash gift from “Covered Expatriate”, will Receiver response for any tax liability ? Base on my research, “Covered Expatriate” does not equal to “Foreign Person” (as Form 3520 described), so I am not sure whether IRS has any special treatment on this kind of situation ? Does “Annual Exclusion” (For Example: 2018 Annual Exclusion is $15000) apply to “Covered Expatriate” scenario as well ?
Best Regards,
Yankevo
