For a "Large gift from foreign persons", are my father (or brother) and my uncle considered "related parties"?

[rg2]

On the page, "Large Gifts or Bequests from Foreign Persons", it says that "you must aggregate gifts received from related parties".  (https://www.irs.gov/businesses/gifts-from-foreign-person)

On the instructions for form 3520 it defines , "A member of your family—your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc.), lineal descendants (children, grandchildren, etc.), and the spouses of any of these persons;) (https://www.irs.gov/instructions/i3520)

----

I would like to confirm, if I were to receive a large gift from my father or brother (say $80,000), would a gift from my uncle (mom's brother, my mom now deceased and father remarried) (say $30,000), be considered "related parties"?  Would these gifts need to be aggregated to a total of $110,000 and be over the reporting threshold?

Thank you!

[DaveF1006 · Accepted solution]

According to the 3520 instructions, if more that $100,000 is received from a non-resident alien, his gift must be reported on the 3520. This includes gifts from foreign persons related to the non-resident alien. If all parties are related, then the aggregate total of $110,000 must be reported on the 3520.

To be considered related, there must be a lineal relationship between your father, brother and uncle. Since your uncle has a lineal relationship with your brother, then the aggregate gift amount of $110,000 must be reported on the 3520 per IRS stipulation.

[rg2]

Thank you for the reply. That is very helpful.

Would there be a linear relationship between my father and my uncle (mom's brother)?  As a note, my mom passed away 30 years ago and my dad remarried. I don't know if that affects anything.

[DaveF1006]

No there is no linear relationship between your father and uncle because they are not biologically linked. Your mother's passing is not relevant in this case.

[rg2]

Thank you for your help.

I searched broadly for these answers and there were not available online. 

Thank you.