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Get your taxes done using TurboTax
@epierpa , assuming that you are US person ( citizen., GreenCard, Resident for Tax Purposes ), what I get from you post is that you
(a) received ownership of Capital asset ( an apartment ) and Cash as inheritance in 2022.
(b) the apartment / condo was registered in your name in 2022 ( I assume that this was post demise of the decedent ) -- your basis in the property is FMV of the asset on the date of passing of the decedent. This requires no reporting ( for US tax purposes ) --- however if you have income from this asset , you will have to recognize those earnings ( Schedule-E for rental income ) and at disposal ( Schedule-D and/or form 4787 )
(b) you also received cash as part of inheritance ---- if you meet the threshold ( => than US$ 100,000 ) , then you must recognize this on form 3520 in the year when you had "constructive receipt " --- a check dated, wire transfer etc. etc..
(c) if the transfer of the cash occurred in 2022, then you report in 2022 and no further, if in 2023 ( transferred from the estate of the deceased ), then you report this ( when you have met the threshold ) only in 2023.
(d) if the amounts ( cash from the estate of the deceased ) went through a foreign bank account ( that you own or have signature authority over ) you may need to file FBAR ( form 114 at FinCen.gov ) and/or FATCA ( form 8938 along with your return for the tax year ). Note than none of these are tax events but reporting is essential ( because non-reporting when clearly required to may result in onerous penalties.
Does this answer you questions on the subject ? Is there more one of us can do for you ?