What's the US tax law for Gift Money received?

Hello,

I am in USA, California -

If I have received $10000 or less from relative abroad, what are my tax liabilities for that?

What's the minimum amount in a tax year, I can receive from relative abroad without paying tax on it?

Where can I find more info on this?

-HAJ

There is no tax liability on the receipt of gifts. There is no maximum amount. They could give you millions and there would be no tax to you. The people who gave you the money would probably have gift tax to pay in their own county. But there would be no US tax liability: no gift tax, no income tax.