@oboero2 , assuming that
(a) you are US person ( citizen/ GreenCard / Resident for Tax purposes ) with US tax home
(b) having been endowed the contents of foreign bank account
the question I have on this is the actual language used in the will / Estate disposition document . of the decedent -- for example does it say "I leave to XXX the contents of this account # YYYYY " or does it say "I leave this account # YYYYY to XXX ". Also were you a signatory ( nominee account ) of the bank account but did not own and/or operate the account?
Generally, if you did not own and/or have signature authority over a bank account then is outside the FBAR. On the other hand, if the bank account had your name associated with it at anytime during the tax year then FBAR comes into effect for you.
Does this make sense ? Is there more I can do for ?
pk
