按道理，gift是要收税的，但报税时没人查就没事，万一运气不好，被查到，又没报，就麻烦了，所以又免麻烦，最好不要写gift. see below"Gifts and bequests. However, if
you received a gift or bequest from a
foreign person of more than $15,102,
you may have to report information
about it on Form 3520, Part IV. See the
Instructions for Form 3520."