Hello there,
I am a US resident. My dad is a non US resident (doesn't live/work in US), hence doesn't file US tax returns. He has a non-resident bank account here in US. He is planning to gift me money through his US bank check.

I would like to know whether there is any limit on how much he (a non-resident) can gift me through a check (US bank check) in a calender year?

If so, are there any tax implications for him in US if he exceeds the limit even though he doesn't reside/work in US?

Thank you for your time and help.

Regards,
Deva