Gift Tax for the money received from Non-residents (Indian Parents)

[Homelander_007]

Hi Community , I am unable to find the answer for the below scenario . 

My  dad gifted me 20,000 for some personal expenses here in the united states. I am a resident for tax purposes. However my Dad  is a resident and citizen of INDIA  .

QUESTION 1 : Does he have to file 709 (or any other form ) or pay any taxes as he gave more than the annual 17,000 limit ?  He has already paid the taxes locally in India for the money transferred to me .  

QUESTION 2 : In a scenario if he has to file 709 (or any other form ) I see that IRS does not have any lifetime exclusion/exception for non-residents/non-citizens. 

QUESTION 3 : What is the consequence is my Dad does not file 709. Technically he is a citizen of INDIA and pays his taxes there .

[ThomasM125]

Your father would need to file form 709 since the gift is over $17,000. I'm not sure what the consequence of not filing it would be, since the IRS would have difficulty garnishing his wages or attaching a lien on his property. 

You can read more in the instructions for Form 709 here: Form 709

[Edited 2/26/24 at 4:07 PM PST]   @Homelander_007

[Homelander_007]

Thank you for the response