Let's say person A is person B's dad. Person A lives in Europe and is not in any way a US citizen/resident etc... Person B is a US resident (is there a difference between citizen and just a resident?).
Person A wants to send person B a gift of 1 million US dollars. This money was earned by person A outside the US and income tax was paid for it outside the US.
Does person B have to do anything specific so that he won't be taxed in the US for this gift? I have read online on multiple sources that all gifts over $100,000 have to be reported to the IRS via form 3520. But it's not clear to me if this absolves person B of paying anything for this gift?