I filed a tax return with my wife. My wife and I received a foreign gift. Do I need to fill in 3520 from?

[lizhubin820]

I am submitting a tax return with my wife this year. I received a $90,000 foreign gift and my wife will receive a $93,000 foreign gift. Bank accounts are independent. Do we need to submit 3520 from?

Thank you for your patience, thank you.

[Critter]

Read the form instructions under "who must file" ...  https://www.irs.gov/pub/irs-pdf/i3520.pdf