Do non US tax person need to report/pay tax for gifting money

[superlyc]

Hi,  my parents are not in US and they are not US persons, not citizen or residence. No tax payer id. If they send me some money as gift, do they or I need to report and pay tax for it? My understanding is that I (recipient) do not pay tax and do not have to report if the amount of money is no more than 100K per year.

What are the rules for the foreigners?

[DoninGA]

A foreign person who is not a US resident does not have to report a gift given to the IRS, regardless of the amount given.

You do not report the gift received on a tax return, regardless of the amount received.

However, if the amount of gift received from a foreign person is more than $100,000 during the tax year then you do have to report the gift received to the IRS using IRS Form 3520.

[superlyc]

Thank you