Question about gifting rules for dual status alien

liux2355 · ‎November 11, 2025

Hello, I have a question about gifting reports. My parents are immigrating to the US next week in November. They will be considered as dual status alien for 2025 tax purposes. They gifted me some money (less than 100k) before they move to US. And will gift me more money (less than 19k) after they arrive to US. My understanding is that due to their dual status for the 2025 tax year, during their non resident period, they don’t have to report the gifting and I don’t need to report either because it’s less than 100k. And during their resident period, since the amount they are giving is less than 19K, they also don’t need to report. Is this correct? Thank you.

pk

@liux2355 ,

I have read through your post multiple time and

(a) which country are your parents from ? I am assuming that they are here with GreenCard -- yes ? When did they enter with GC ?

(b) Are you a US person ( citizen/GreenCard )? I am assuming that you are not here on a work visa -- yes ?

(c) What are you trying to achieve ?

My general opinion is , since there is no tax implication with a gift, why not file the form when one is close enough to the trigger ? Why not , if that is what you dec ide to do ?

You are welcome to PM me , to keep this discussion private ( just NO PII -- Personally Identifiable Information ).

pk

liux2355

@pk Thank you very much for replying. Sorry for the lack of the details in my post.

1. My parents are from China. They are entering the US next week (Nov. 20) with IR-5 Immigration Visa. Then their physical green card will be mailed to them. But it can take up to 3 months. So they likely won't get their green card until next year. I always thought holding a IR-5 is treated the same as green card for tax purpose. Maybe I am wrong?

2. I am a US citizen

3. I am just trying to figure out if either them or I need to report the gift they are giving to me. They already gifted me <$100k while they were in China earlier this year. And plan on gifting me another $10k once they entered the US next week.