Father is in india - resident and citizen of indai. Son live is us as a citizen. What are the filing requirements if father wires money in us dollars to sons joint (with sons wife) bank acccount. Are there any filing requirements for son? Filing requirements for father? Taxes due?

The receiver of gift does not pay any tax. However, if the amount exceeds $100,000 you may have to file Form 3520. Your U.S. Tax Return: The U.S. Gift Tax (http://taxipay.blogspot.com/2008/03/us-gift-tax.html)