Do I have to pay taxes on gift of 30k from my parents from Poland?

You have only on obligation to report this gift in your tax return. Whether your parents have an obligation to pay taxes in Poland for the sending of such gift to you, this is something that a Polish CPA or attorney may investigate.

You should speak with a professional. But in general, whether your parents are taxable on the gift will likely depend on the location and type of assets given. For instance, if they give you a gift of an asset located in the US, it can fall under US tax law. Christopher Larson Insight Law

You do not have to pay any taxes on this gift. But you should have some documentary proof on file that it was in fact a gift. So your parents should write you a note or a letter (in Polish is ok) stating that on a diven date they gifted you this amount of money. They should date and sign their letter. Keep it on file; you will need it in case you are ever audited and the IRS questions this amount of money. Remember, any deposit into your account is "income" unless you can prove otherwise. So it is your responsibilty to be able to prove that this was in fact a gift. As to whether your parents have to pay any taxes in Poland, they should consult with their local tax attorney in Poland. One last note: Under certain circumstances, when you receive a large amount of money, you have to notify the IRS of the foreign gift. There is still no tax, but certain form must be filed. You may want to contact an attorney if you ever receive another gift from your parents.

Generally speaking, the recipient of a gift is excluded from paying taxes on that gift, regardless of the source. As a result, you are in the clear and will likely not have to pay any taxes on the amount received. Under the IRC, an individual can make an annual gift to each recipient of up to $13,000 without incurring a gift tax. The annual exclusion is effectively $26,000 per recipient for married couples. If the gift exceeds the annual exclusion amount, the individual making the gift will begin to utilize a portion of his lifetime gift tax exemption ($5 million) in order to avoid paying gift tax. Also, keep in mind that gifts from foreign sources (i.e. your parents abroad), are required to be reported on Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, if the gift(s) you receive during the year is in excess of $100,000. However, this is just an information return and no payment is due. Regardless of whether you need to file Form 3520, you should always keep accurate records indicating the source of the funds as a gift. Regarding your parents, there may be some tax implications for your parents under Poland’s inheritance and gift tax laws. For example, I believe Poland’s tax code taxes the recipient of the gift under certain circumstances and not the giver. The tax is assessed in accordance of value of the property at varying rates, depending on the relationship between the giver and recipient. As such, I would strongly urge your parents to seek local Polish counsel on this matter.

I agree with my collegues. In terms of the Polish law, they do not have to pay any specific tax while sending you a gift.