If you are only wired 100,000, or less, no reporting is necessary.
If you are wired more than 100,000 and are tasked with splitting the funds between you and your sister, you would need to file Form 3520 and you might also be required to file Form 709 "Gift Tax Return" if you receive the funds and then gift your sister.
I would also be careful about the buyer paying you directly.
If the funds come from your mother, it would obviously be a gift and not taxable on your US return.
If the funds come from the Buyer, it could be considered income.
I might be overly cautious, but I would advise that the Buyer pays your mom and mom gifts to you.
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