Your parents help with a house deposit. You inherit a share of a flat. None of it is taxable income — the US does not tax gifts in the recipient's hands. But cross $100,000 in a year and you have to report it on Form 3520, and the penalty for staying quiet starts at $10,000 and climbs to a quarter of the gift.
Total across the whole tax year, converted to US dollars. Count money, property, shares — anything of value.
General guidance only, not tax or legal advice. Form 3520 also covers transactions with foreign trusts, which have their own rules not modelled here, and a separate Form 3520-A may be required. The $100,000 threshold applies to gifts from nonresident alien individuals and foreign estates and is set by statute. The threshold for gifts from foreign corporations and partnerships is adjusted for inflation each year. Nothing you type leaves this browser.