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hello this is prog Patel the tax attorney here to talk to you about form thirty five twenty a and the receipt of foreign gifts this is a very misunderstood form being many climbing queries on this often the story is I received a farm request or a foreign gift from a parent abroad and I have failed to report it or how do I report it form thirty five twenty eight is generally the answer generally speaking this form is required only when a person gets more than a hundred thousand dollars of foreign asset in any one calendar year the first part of form thirty five twenty means completed specifically the top half where you have to identify the relevant tax your initial return individual and you can be checking here you are a person during the current tax received a gift the quest from a farm person in which case you complete Roman numeral part four of the form so you really dont have to complete a lot of this you complete the name and address and all that but basically you can skip everyt