Gifts (including inheritances) are not subject to federal income. "income does not include the value of property acquired by gift, bequest, devise, or inheritance." tax. https://www.law.cornell.edu/uscode/text/26/102
However, if the gift/inheritance is large enough and came from a "foreign person" (i.e. not a US Citizen or resident and sometimes expatriates) you may need to report the gift on special IRS form. More info is here:
https://www.irs.gov/businesses/gifts-from-foreign-person
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