My mother sent $75,000 and my aunt $40,000 in the same year — each under $100,000, so no Form 3520, right?
I became a US resident last year. This year my mother (not a US person) wired me $75,000 and her sister added another $40,000, both to help me settle in and fund my company. Neither transfer crosses the $100,000 figure I keep seeing cited, so I assumed there was nothing to file. Then I read something about aggregation of family gifts and now I'm second-guessing. Do related donors really get added together?
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