Cash gifts were deposited into Foreign account and all the appropriate FBAR, 3520, 8938 forms have been filed, with respect to this cash gift.
Question :
Now, do we need to file any other tax forms when transferring this cash from the Foreign account to U.S. bank account.
Are there any taxes to be paid (federal or state) when this transfer takes place. There was no tax liability when this cash gift was received.