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Thank you for the quick answer and the link, which actually has led me to have to ask a follow-up question. You mention he has no reporting requirement but that might just have been a typo since my question was about my own reporting requirement, however when reading through the link I found myself on the Instructions for Form 3520. The gift I received, while not related to a foreign trust, was more than $100,000. The instructions on Form 3520 are "and" instructions, not "or" instructions, regarding who is required to file, so my three questions are: (1) Is a nonresident alien individual the same as simply a foreign citizen? If so, (2) does my gift then fall under section 4.a. of who is required to file (text says, "a. More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests;") and even if it does, (3) since I don't fall under the other three reporting requirements, does that "trump" the fourth one, since they are presented collectively as an "and" statement versus "or?" I feel like this Form 3520 might be what he was referring to so just want to be completely sure. Thank you.