Thank you very much for requesting me
The donor of a gift is the one who pays any taxes due, not the recipient
If your friend live in the US (or was a US citizen or green card holder) , they would have file form 706, however, since your friend is not subject to US tax laws (unless he falls into one of the categories listed above) then all you need to do if file the 3520
OK but he is not a US citizen ,so is he required to pay any US gift tax ? that was the second part of my question
As I stated above.........your friend is not subject to any US gift tax...........
Ok last question . I have no gift tax liability as US citizen do I have Income tax liability?ie is the $180,000 considered income
No gifts are not considered income by the recipient (you)
therefore, they are not reportable on your Form 1040