My mother is a UK British Overseas Citizen residing in India. She wishes to gift money from UK account via bank transfer to my sister in USA who is unmarried yet.

What amount wl my sister have to pay as gift tax in usa? I presume my mother wl not be liable for any tax in Uk? Is my mothers permanent residential address needed to be filled in form 3520 as a dnor? Pl adv.

1 Answer 1


It's the gifter who is liable for gift tax, not the recipient. The recipient just needs to file a certain form for reporting purposes if the gift exceeds a certain amount.

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