If a US person receives a gift or gifts of property from a non-US person, the US person may need to report that gift to the IRS. Reportable gifts from non-US persons are required to be reported on Form 3520 and filed separately from the US persons income tax return. If you received gifts from a non-US person, either in the current year or any prior year, consider speaking with an International Tax Attorney at The McGuire Law Firm to understand your U.S. tax filing obligations.