@Caqs82 , the simplest and most direct way to do this is to have your mother wire the funds to your bank account in the USA. The bank may raise a SAR but that is routine -- nothing to worry about. Then along with your 2020 return you will have to file a form 3520 just to say that you have received a disbursement from a foreign person/trust/estate ( if equal to or over US$100,000 ). Otherwise nothing is required. All the methods you were thinking of may create more issues and looking into. Straight and upfront is the easiest and best way. Note that inheritance is not taxed in the USA ( 3520 is only a recognition reporting and usually has no tax implications ).
Is there more I can do for you ?
