@Yangza I apologize for missing to reply to your question about form 3520 ---- it is form for the individual whom received the gift -- so if it is a gift ONLY to you then you include only your name / details on the gift ( even when filing as MFJ). Same thing is true for form 114 ( FBAR form at FinCen ) , assuming the foreign account is ONLY in the name of you alone -- if joint then each owner must file his/her own FBAR form ( kind of stupid because the same amount shows up in each of the forms -- but it is an individual responsibility ).
Does this cover your query? Is there more I can help you with ?
pk
