File a joint Form 3520 to report the receipt of a gift.
Many of the instructions for Form 3520 make reference to "trusts", but the form is also used to report "Gifts or Bequests Received During the Current Tax Year From Foreign Persons".
In the absence of a separate set of instructions for Joint Filers reporting a gift, the instructions previously posted apply to a Form 3520 that reports a large gift.
