Hello JA Customer,
There would be no gift tax liability for a non resident alien to make a gift to a US citizen or resident of the US. However, depending on the amount of the gift, the US citizen may have some reporting requirements.
If a US citizen or resident of the US receives a gift from a foreign source that exceeds the amount of $100,000 USD in one year, then the person receiving the gift must file Form 3520 with the IRS to report receiving that money. There is no tax due with the filing of that form, but it is required for informational purposes only. Gifts below the threshold of $100,000 annually do not need to be reported.
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