@SandyG19 wrote:
I received over $ 104K in gifts from my brother and his wife. So, it's $52K per person and I don't need to file a foreign gift tax 3520. Am I right?
Yes. The threshold for filing is $100,000 per (nonresident alien) individual.
See https://www.irs.gov/instructions/i3520#idm140547364644208
