The facts: I am a non-resident alien (on a J visa) and want to receive a large funds transfer (>10k) from abroad into my US account.
Q1. Given the fact that I'm filing my taxes just like any US residents/citizens, do I have to file form 3520 for this transfer as a gift?
Q2. I noticed that there is a threshold of $100k that have to be reported, so what if my gift is less than that for the entire year?
Q3. Basically I need to know how these funds will be taxed by IRS when I file my taxes next year. Will they take a percentage of these funds or will they take a percentage of the interest I will earn only, or both?

Thanks so much for any relevant information regarding this issue

1) Form 3520 is used to report the transfer, NOT to report receipt of the money as a gift.

2) No gift tax is due to the giver and recipient are both non-resident aliens.

3) It will NOT be taxed, and you will NOT mention the money in your annual tax return.