@Capitano123 , while generally agreeing with @Opus 17 about your inheritance from your father ( both being US citizens/ US persons for tax purposes ), I would like to point out that , if the property in question is foreign i.e. the estate was a foreign estate under foreign probate laws, then for US tax purposes, you still have to treat this as if the inheritance/gift is from a foreign person/foreign trust/estate and hence form 3520 reporting would be required ( iff, the amount is >= us$100,000). The is because US probate has no jurisdiction over a foreign estate ( this is sometime circumvented through special court orders ( through US State Department ) and requests to the foreign country judicial system , but these are extremely time consuming and therefore most people with foreign assets , just create a local trust / estate and a foreign estate/trust ---- this is quite common as I understand between US and Mexico.
Does this make sense ?
