Any person who receives a gift of more than $100,000 from a foreign person or more than $15,000 from a foreign corporation must report that to the IRS on Form 3520. No tax is owed, but the money must be reported for tracking purposes.
https://www.irs.gov/businesses/gifts-from-foreign-person
This would apply to the daughter receiving funds.
Adding you as an agent makes the situation more complicated. Are you simply passing the money to the daughter? Are you taking a fee or commission? Why don't they pay the daughter directly? If you are going to hold the funds, will they earn interest? Who will pay the tax on the interest?
My sense is that since this is the daughter's money, the daughter still files form 3520 and you do not. However, you may also need to file form 3520. If you are taking a fee or commission, that raises the stakes even more. You may want professional tax advice.
