No, you do NOT have to put it on your taxes. It is NOT earned income, nor is it interest or dividends, nor is it rental or royalty income.
It is a gift, and the receiver of gift do not have to pay taxes. Only the giver pays taxes, and then only if they are a resident or citizen of the United States.
Now, if $200K shows up in your savings or checking account, the bank will report that deposit transaction to the IRS and usually to the state tax authorities, who may then come back to you and ask from where did you get the money. A memo from the bank that wired the money into your account should be sufficient to explain the money source.
The reason they want to know where the money is coming from is due to money laundering by drug cartels and other organized crime elements, terrorism funding and other tax-evasion issues make it necessary for any transction of $10,000 or more to be checked on by the U.S. Treasury. A phone call to the originating bank should produce the required explanatory documentation. Be sure that the memo cites the date of the transaction and the wire transaction number so it matches your bank records. Also, request that a bank officer name and phone number be on the memo so the IRS can cal and verify.
It's a pain, but given the current environment, totally understandable.