@Shogun159 , am I wrong or is this a repeat -- thought this was answered before -- you will need to file FBAR ( FinCen.gov on line form 114 ), form 8938 ( may be depending on exact facts and circumstances ) and form 3015 recognizing the gift from an NRA ( Non-Resident Alien ). You receiving bank will also raise SAR ( Suspicious Activity Report ), but generally these are closed in a short while. No tax implications.
I am assuming here that the donor ( person / trust/estate ) nor the country is sanctioned.
