TP received gift from relative in another Country

[AZ-Tax]

TP received gift (over the current $14K) from a relative in another country. Its the only income TP receives. Does TP even file a tax return?

[New York Enrolled Agent]

TP received gift (over the current $14K) from a relative in another country. Its the only income TP receives. Does TP even file a tax return?

You don't say how much over $14K. Look at the instructions for Form 3520

[AZ-Tax]

Form 3520 reads as

Upon reading 3520, it says you must file if:

4. You are a U.S. person who, during the current tax
year, received either:

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; or

b. More than $15,358 from foreign corporations or foreign partnerships (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts.

Since my prospect received $27K from an individual in Central America, looks like 4a applies but amount under $101K thus TP has no filing requirement, sound correct?

[ttbtaxes]

GFift to a foreign person

If the circumstances were reversed and the taxpayer made a gift (vs. receiving a gift), would any foreign-related tax form have to be filed?