Do i file Form 3520 for receiving exact amount of $100,000 from a non-US person?

[qifanmichael]

Received an exact amount of $100000 gift from my son ( a check), a non-US person in 2018. Wondering if I need to file Form 3520. I have filed my tax return for 2018.

[Zbucklyo · Accepted solution]

The instructions for Form 3520 indicate that if you receive a gift of more than $100,000 by a foreign person you should file the form.