My husband and I got married in January 2014. He is from Australia and works from home as a web designer for clients who are all abroad. He received his green card in April 2014. All of his income is paid in Australian Dollars and wired to his Australian account, with the exception of $3,500 that he's earned in USD from US clients while here.
Over the course of the year, he has wired me approximately $48,000 to help cover our rent and living expenses. If I say this is a gift, do I have to report it? Some of this money wasn't even earned in 2014 while he was living here. I am under the impression that he should owe tax for this in Australia, not in the US.
Also, I received about $5,000 in cash gifts from my relatives when I got married. Do I need to report this to the IRS?
Thanks in advance for your help!