Receiving gifts from abroad, my aunt is sending me a gift of $30000 but she’s using her business account instead of personal. Do I have to report this on tax return?

Gifts of any kind from anyone out of any account is not income and doesn't get reported on an income tax return. 

@Critter 

Thank you for the reply. I know it’s not income, but if the gift is above certain amount I do have to report to the IRS correct?  

From the IRS: 

• Gifts or bequests valued at more than $100,000 from a nonresident alien individual or foreign estate (including foreign persons related to that nonresident alien individual or foreign estate);

or

• Gifts valued at more than $16,076 for 2018 (adjusted annually for inflation) from foreign corporations or foreign partnerships (including foreign persons related to the foreign corporations or foreign partnerships). 

In this case I’m not sure if I have to report Form 3520, since my aunt is sending the gift through her business account. Does this fall into foreign corporation which indicates that I have to report if it’s above $16,076?

You do not need to file a 3520 as you are below the filing requirement.