You have to file a Form 3520 if - https://www.irs.gov/pub/irs-pdf/i3520.pdf
You are a U.S. person who, during the current tax year, received either:
a. More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons
related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests; or
b. More than $16,076 from foreign corporations or foreign partnerships (including foreign persons related to
such foreign corporations or foreign partnerships) that you treated as gifts.
If this does not apply to you it is not necessary to file a 3520.
Gifts received from an individual are not reported on a tax return, regardless of the amount received.
If the giver of the gift is a US citizen or US resident then they are required to report the gift given on an IRS Form 709 if the amount given to a single individual in a year is more than $15,000.
The giver of a gift does not report the gift given on a tax return.
