I have no authoritive information, but from what I see (in 5 min's search) it is not subjected to gift tax.
Google F1 visa gift tax
回答: thanks, Lexm5, the child is still a F1 status, does it count tow
由 blueskyus
於 2014-02-04 16:56:41
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Thank you! It helped a lot!
-blueskyus-
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02/04/2014 postreply
20:14:48