Form 3520 filing threshold

[Origin75649]

I have read there's a 100k filing threshold for form 3520 if coming from foreign person during tax year. I am now thinking of splitting my gift into 90k in December and 90k in January. Am I still required to file 3520? Or I just file it to avoid potential headache.

[Bsch4477 · Accepted solution]

Either option is open to you.