@Teddy Ho , US generally does not have an inheritance law -- it accomplishes something similar through Gift/Estate tax.
As mentioned by @Anonymous_ , since the decedent was not a US person and the assets in his estate were not US based, the US Estate tax laws do not apply ( I am assuming here that he was never a US person -- a visitor or otherwise long enough present in the US to qualify for SPT -- a Resident for Tax purposes(.
Therefore , you as a US person ( citizen / GreenCard / Resident for Tax purposes ) at the time of bequeathal need only recognize the inheritance by filing a form 3520 ( Please look at the instructions for the form 3520 and address to where this must be sent -- it does not have to go with your return for the tax year ).
Another point to note is that if the monies ( >US$10,000 at any time in the tax year ) rests in a foreign bank account that you own or have signature authority over, you come under the rules of FBAR ( form 114 at www.FinCen.gov and only on-line filing ) and FATCA ( form 8938 along with your tax return for the year ).
Does this help ? Is there more I can do for you ?
Please accept my heartfelt sorrow at your loss
pk
