Do you have to pay taxes if you receive a cash gift of <100,000 from your foreign parents but from their US accounts.

The receiver of gift does not pay any tax. If the donor is a not a U.S. citizen or resident, the donor does not pay any U.S. taxes. Your U.S. Tax Return: The U.S. Gift Tax (http://taxipay.blogspot.com/2008/03/us-gift-tax.html)