Hi my name is Olesya, and I am resident of USA since 2005 trying to buy a condo here. My Dad lives in Latvia and wants to transfer me money from his saving for the downpayment (100,000.00$) My question is: Would he have to pay gift tax on it, or I will have to pay something?
Thank you

No U.S. gift tax would be due as long as he wire transfers the money from his foreign bank account into your U.S. bank account. If the gift amount exceeds US$100,000, then the receipt of the gift must be reported by you on Form 3520 (but no gift tax is due).