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

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?

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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.