Deductions & credits

Thank you for this information. 

 

Is it correct that the $100,000 is for the year? In other words, if another gift is given in the following year, as long as it is less than $100,000 it is not to be reported.

 

In the future, if we get an IRS audit, do we need to proof that it was a foreign gift? If so, how could we do that?