US International Tax Attorney & CPA with expertise in ...

If you received a gift/bequest greater than $100,000 from a non-U.S. Person or estate, if you received a gift from non-U.S. corporations or partnerships in excess of US $16,388, or if you gifted more than $15,000 to any one person, an additional filing may be required separate from your tax return (these are the thresholds for the 2019 year). ................
................