Hi,
My mother, who was not a US citizen nor a green card holder, passed away in a foreign land last year. A few years prior to that when my father passed away, I posted a question on this forum about receiving inheritance from a foreign country. The answer I got was all I'm required to do was to fill out tax form 3520 "Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts", if the amount exceeded $100,000. I just want to make sure nothing has changed in terms of law from a few years ago.
