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Good morning. You owe no tax in the U.S. on a gift from a person not a U.S. citizen. For any amounts received in excess of $100,000 per calendar year, you must file Form 3520 with the IRS; this is only a reporting requirement; there is no tax. There is no maximum amount of gifts you can receive from a non-U.S. citizen. I don't know what the laws are regarding the donor in their country, however.
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