topic For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "related parties"? in Get your taxes done using TurboTax

For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "related parties"?

rg2 — Mon, 23 Feb 2026 10:29:07 GMT

On the page, "Large Gifts or Bequests from Foreign Persons", it says that "you must aggregate gifts received from related parties". (https://www.irs.gov/businesses/gifts-from-foreign-person)

On the instructions for form 3520 it defines , "A member of your family—your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc.), lineal descendants (children, grandchildren, etc.), and the spouses of any of these persons;) (https://www.irs.gov/instructions/i3520)

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I would like to confirm, if I were to receive a large gift from my father or brother (say $80,000), would a gift from my uncle (mom's brother, my mom now deceased and father remarried) (say $30,000), be considered "related parties"? Would these gifts need to be aggregated to a total of $110,000 and be over the reporting threshold?

Thank you!

Re: For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "...

DaveF1006 — Tue, 24 Jan 2023 21:38:06 GMT

According to the 3520 instructions, if more that $100,000 is received from a non-resident alien, his gift must be reported on the 3520. This includes gifts from foreign persons related to the non-resident alien. If all parties are related, then the aggregate total of $110,000 must be reported on the 3520.

To be considered related, there must be a lineal relationship between your father, brother and uncle. Since your uncle has a lineal relationship with your brother, then the aggregate gift amount of $110,000 must be reported on the 3520 per IRS stipulation.

Re: For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "...

rg2 — Wed, 25 Jan 2023 22:25:06 GMT

Thank you for the reply. That is very helpful.

Would there be a linear relationship between my father and my uncle (mom's brother)? As a note, my mom passed away 30 years ago and my dad remarried. I don't know if that affects anything.

Re: For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "...

DaveF1006 — Wed, 25 Jan 2023 23:25:29 GMT

No there is no linear relationship between your father and uncle because they are not biologically linked. Your mother's passing is not relevant in this case.

Re: For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "...

rg2 — Fri, 27 Jan 2023 02:24:08 GMT

Thank you for your help.

I searched broadly for these answers and there were not available online.

Thank you.