@Sorelya , an apartment, that means there is no need for FBAR ( FinCen form 114 ) or FATCA ( form 8938 ). Form 3520 is still required -- but you do understand that the basis of the gift ( for purposes of computing capital gain under US tax laws ) would be basis of the donor -- it is usually better ( tax wise ) to receive as part of inheritance because then the basis is Fair Market Value of the asset ( hence reduced Capital gain -- US does not index basis as in countries like India ).
Hope this helps
pk
