Yes, I was reading and basing my opinion from this IRS link. In this link, it never specifically addressed the term inheritance but instead mentions the word bequest. Not all inheritances are bequests but in this case, you are correct in stating this should be reported on a 3520, especially if it was part of a foreign estate or specified in a will.
My apologies on my original answer and thank you for pointing this out to me. I really appreciate it.
@vb6545
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