But in terms of form 3520, whether it came from an estate or individual, the way I fill out the form would be the exact same, right? Like I would just fill out the first page with basic info, check the last box that says "You are a U.S. person who, during the current tax year, received certain gifts or bequests from a foreign person. Complete all applicable identifying information requested below and Part IV of the form." and then fill out Part IV 54?
