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Hello JA Customer,
In the US, gift taxes are never paid by the recipient of the gift. If and when gift taxes become due they are paid by the donor. But if your brother is not a citizen or resident of this country, then he is not subject to US gift tax laws.
If you are a US citizen or resident of the US, the only requirement is that when you receive a foreign gift or foreign inheritance that exceeds $100,000 in one year, you must report receipt of that gift by filing Form 3520 with the IRS. There is no tax due with the form. It is for information purposes only and really protects you so that you have a clear record of reporting where this money came from.
Gifts you receive from a foreign source which do not exceed $100,000 in one year do not need to be reported at all.
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