KrisD15
Expert Alumni

Deductions & credits

Yes, you should - to be on the safe side. 

Although it was two different people, the IRS may feel the two people are related. 

 

According to the IRS:

“More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests; “

Form 3520

 

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