Your father would have only been responsible to report the bequest in the year he received it, that is when the property transferred- for 2022 it is simply a sale so no 3520 is needed.
U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report:
- Certain transactions with foreign trusts.
- Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679.
- Receipt of certain large gifts or bequests from certain foreign persons.
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