2 Tax Questions for a Foreign Gift from France

[Andelin]

Hello to all experts!

I will soon receive a donation from my father (who is French and lives in France). It will be more than $15K. I will have this money sent to my account in the US (I'm a US Citizen).

1) Will the amount be taxable since it'll be over $15K, the maximum annual gift amount allowed in the US (but the gift is made in France, a factor for non-taxation, perhaps?)
2) Where would that amount be entered on the 2023 tax form?

Thank you ahead for comments!

 

[BIG E]

I suggest you read IRS's instructions for completing IRS Form 3520

https://www.irs.gov/pub/irs-pdf/i3520.pdf

This deals with reporting foreign gifts.

 

[Andelin]

Thank you, Big E, I will.