回复：Thanks, I read the information, would you

In your qutation, "they are related", wherein "they" refers to the two payments, not the person from whom the payments are from.   If you have reason to know "those payments" are related, you have to report those payments as one gift from one person.  

For example, Chinese currency exchange limits $50,000 a person per year, if A want to pay you $100,000, he has to find B to pay you $50,000, you have to report one single $100,000 from A, rather than two $50,000 from A and B.