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Good morning and thank you so much for your response.  @JohnB5677 
1. can I still file form 3250 in my 2021 taxes since I didn’t do it back on 2018 and also even though my mom was a US citizen?

 

2.  Since it was no gain on the sale I don’t report the sale at all or I still report the sale on schedule D form 1040?

 

3. Do I report FinCEN Form 114 right away after the money gets on the foreign bank account or I wait until I file my 2022 taxes?

 

 

Thank you so much!