@4ehano , what form ( if any ) you have to use depends on the exact facts and circumstances -- so please elaborate ( what was the payment for , why etc.). For example when an estate of a decedent disposes off assets and/or distributes assets/monies etc. to the inheritors, there is generally no reporting requirement ( depending on the size of the estate ) -- no inheritance tax. Obviously there are many situations when a transfer of funds must be reported because it is taxable income to the recipient.
Will circle back once I hear from you
