Bretmoor
Returning Member

Question about foreign inheritance in Form 3520

My mother passed away on 2/17/2018 and she was not a U.S resident. I received her inheritance $120,000 on 5/12/2018 via wire transfer and received her inheritance $80,000 on 8/23/2018 via wire transfer. On form 3520, in line 54 table, should I report the 2 time wired money as 1 item (total $200,000), or report the money as 2 items, first one is $120,000 and second one is $80,000? Should I write the date (column a) as the day of my mother passed away, or use the day I received the wired money? How should I describe the inheritance in column b?