Deductions & credits

If you never received that gift it does not have to be reported on Form 709.  Only the giver of the gift who is a US person has the requirement to file a Form 709 if the gift given is over the exclusion amount for the year.

 

A US person who receives a gift from a foreign individual in the amount greater than $100,000 is required to report the gift received on an IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts