Getting gift from US citizen


My Friend’s aunty is a US citizen who wants to transfer me $100000 in my US bank as gift.

I am on H1B Visa and staying in US.

Do i have to take any precautions from taxation perspective ?



While fining your tax for 2017, you may have to declare that as income. You may be taxed as per norms.

Be very careful when doing this.

What’s the reason for this? What’s her motive?