In the United States, the recipient of a gift never owes income tax on the gift. However, you must file form 3522 report gifts from foreign persons if they total more than $100,000 in a year, or gifts from foreign corporations if they total more than $14,000 in a year. This form would be submitted separately, not part of your regular tax return, it is not supported by TurboTax. So you would need to download the form and instructions directly from the IRS website if your gift was large enough to trigger the form.