As long as the decedent (your wife's mother estate) who transferred the money is neither a U.S. citizen nor a foreign national domiciled in the United States, no U.S. estate tax is imposed on the transfer, there is no U.S. tax resulting from the death transfer. Also, the United States also does not impose an income tax on inheritances brought into the United States. Since this is not taxed, there are no special forms needed.
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