@cespirit to be clear you are borrowing money from overseas and will owe interest on that debt.
If that is the case the interest you pay must be reported on a 1099 if they have a US ITIN number or SSN otherwise on a 1042-S annually and you must withhold generally 30% in taxes (dependent on tax treaties with the country) on the interest and remit those funds to the IRS for the lender. This may require the lender to have to file a tax return within the US. The interest must be at market rates and if not, you must impute interest and still withhold taxes.The Form 1042-S, along with the transmittal Form 1042-T, must also be filed with the IRS.
If the money is a gift, there is no interest reporting.
For either You will be required to report the foreign money received on Form 3520 Distributions from a FGN TRUST if the amount exceeds the filing threshold which is 100k, and that is total of all fgn source funds if they exceed then every transaction $5k or more must all be reported.
If a gift is in excess of $18,567 for 2023 (indexed for inflation), you must separately identify each gift and identify the donor.
Form 3520 is filed separate from your tax return and due 15th day of the fourth month following the end of the U.S. person's tax year
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