@Losankfer , we need a little bit more info on this transaction and reporting requirements thereof.
(a) Assuming that you and your mother are both US Persons ( Citizen/ GreenCard ), how did your mother acquire the property ? ( Bought / inherited etc. ) and for what amount ( purchase price / FairMarket Value at the time of inheritance etc. )
(b) Which country is the property located in ( There may be tax treaty considerations) ?
(c) Why did you transfer the money to USA in such a contorted way ? Was this because of local govt./ restrictions or what ?
(d) Does you mother have other income requiring her to file a US tax return ? How did she file a return in 2022 ? Does she live in the USA ?
Please answer my questions and I will come back once I hear from you -- yes ?
