Does my non-resident wife need to file 3520 if she receives $150,000 gift from her parent

[richardiii]

Thank you for your time in advance.

I'm now living and working abroad with my wife, who is non-citizen and not a greencard holder. And I'm a US citizen. 

She is not a dependent of me or anyone (US citizen or otherwise), we do not have children, her income is not from US sources and is not linked to the US at all.

We file seperately considering that she makes much and the tax rate in her country is lower.

This year her parents gave her $150,000 as gift and that money went into an account belonged to her (not jointly). In this circumstances, does she have to file 3520? Or do I have to somehow disclose that?

Thanks for helping again.

[DoninGA · Accepted solution]

If the gift is designated for her then she and you do not report the gift to the IRS using a Form 3520.  Since she is not a US resident and not a citizen of the US  and has no US sourced income, she has no US reporting requirements.

[richardiii]

Got it! Really appreciate your help!🙂