Hi my mother is a permanent resident of USA, she became PR just last year. She has property in abroad. My question is how can she bring the money here by selling that property? Can she gift it to me or can she brings of her own? I mean which way is better and we don't have to pay the tax? The total amount would be 90,000 dollars only. Not exceeding 100000.

US tax law allows for a non taxed gift (regardless of family or not) of no more than 13,000 per year at the present time.

Two options that you mention:

1. She sells the property and brings the money into the US: she would pay whatever tax is required by the country where the property is, and would also have to figure possible capital gains tax payable with her US income tax, though that may be offset by her deduction for forign taxes paid. There is no tax or government fee for transferring money into the US.

2. She gifts the property to you, and you sell it. She would have to file a US gift tax return as the value of the gift is above the $13K annual exclusion threshold, but no actual gift tax is due (the lifetime exclusion for gifts was recently raised to $5M). Then you sell it, and just as with option (1) you pay whetever taxes are due in the country where the property is located plus possible capital gains tax on your US tax return. Plus figure in the hastle factor and cost of having to retitle the property from your mother to you before you can sell it.

Bottom line: there is really not much difference from a tax perspective. Option 1 is the simplest, but you might consider option 2 if you are in a much lower tax bracket than she is.