My father in Iraq passed away and his property was sold. The proceeds were divided between three brothers in the USA. Are there tax implications on this money?

[johnbarb09]

The property was still in the parent's name at the time of his passing.  Is this considered as inherited and are there tax implications on these funds?

[MaryK4]

Your inheritance will not be taxable income for you- it is treated the same as if it were from U.S. sources, 

However, you may have You will need to file Form 3520 with the IRS if  (1) Gifts or bequests valued at more than $100,000 (2020) from a nonresident alien individual or foreign estate or (2) Gifts valued at more than $16,388 (2020)  from foreign corporations or foreign partnerships.