Deductions & credits

Following the question, I need to return the gift fund my parent sent me from overseas (>$100,000 and but is around that value) for some reason, do I have to pay gift tax because I send it back without asking for any obligation? I’m a permanent resident of US while my parents are Taiwanese citizen without any affiliation to the US. 

If later they send the money to me again through two wire transfers (each around $50,000)  for the Taiwanese gift tax exemption purpose, would that be ok with IRS and should I file a total of three 3520 forms for the first and the latter two transfers?

 

hi @SusanY1, could you help me answering the questions above?