Do we have to file form 3520 for inheritance of over $150,000 in Sweden?

[Marketstar]

The IRS has a reporting requirement for certain gifts (generally over $100,000) from foreign persons or foreign estates using Form 3520

Form 3520  https://www.irs.gov/pub/irs-pdf/f3520.pdf

Instructions https://www.irs.gov/pub/irs-pdf/i3520.pdf

So, if you received the gift from a Swedish person or Swedish estate, you are subject to the above.