My daughter who lives in Dubai will be sending me $3000 every month to my bank account. Is it taxable? She is not US citizen or resident.

Why is she sending you the money, if it is just a gift, yes it would be taxable, as a gift.

No, income received as a gift isn't taxable.

Joy is correct. The recipient is NOT taxed on gifts; the giver is, but only if the giver is a U.S. citizen or U.S. resident, and then only if the gift exceeds certain amount.

Gifts of $3K per month = $36K/year, which exceeds the annual gift exclusion of $14K. So your daughter (not you) will have to file a gift tax form with her income tax to report the excess over $14K. No actual gift tax will be owed, however, unless the total amount of gifts that she makes over the years that is in excess of the annual gift exclusion adds up to over $5 million. For more info on filing the gift tax form see: Instructions for Form 709 (2014)

Note to ebaines:

The daughter is NOT a U.S. citizen. It is my understanding that no gift tax return is required if the giver is NOT subject to U.S. taxes.