Gifts received are not reported on a tax return.
If you receive a gift from a foreign person, not a US citizen or a US resident, and the gift is $100,000 or less you do not report the gift received to the IRS.
If the gift received from the foreign person is greater than $100,000 then you report the gift received to the IRS using IRS Form 3520. The form is Not a tax return and no taxes are due on the gift. The form is informational only to report the gift received.
