@oboero2 my condolences for your loss.
Generally you have to report this for the year in which you received the bequeathal -- in your case in 2024. It does not go with your return, though.
Here is more on this from the IRS --> Gifts from foreign person | Internal Revenue Service
I am assuming here that the insurance distribution occurred first into the Estate of the decedent and then on to you as the beneficiary. So for purposes of form 3520, it is foreign Estate distribution.
Is there more I can do for you ?
