A gift received from an individual is never reported on a federal tax return, regardless of the amount received.
If the gift is from a foreign individual then there is nothing for you to report if the gift is $100,000 or less.
If the gift from a foreign individual is over $100,000 then you have to inform the IRS using a Form 3520.
IRS Form 3520 - https://www.irs.gov/pub/irs-pdf/f3520.pdf
IRS Form 3520 instructions - https://www.irs.gov/pub/irs-pdf/i3520.pdf