Hello,

My mother (not a US citizen) sent me (an H1B - a legal resident of US) $110k to purchase a property which will be used as my primary residence. Is there a tax consequences for this? Do I just need to fill out form 3520 and that's it?

Yes, you must file Form 3520.

Agreed; the Form 3520 WILL be required, but that is an information return.

No tax will be due on this money transfer.