I am a U.S. resident and citizen. My British mother died earlier this year. In her will, she directly bequeathed me 10,000 pounds, and left the remainder to her sister. Said sister thought that was B.S. and decided to give the remainder to me instead. The total will work out to somewhere around $200,000 USD.
My understanding is that the bequest part (GBP10,000, about $17,000) is not taxable, but I'm not sure about the remainder, which I suppose would be considered a gift from my aunt rather than inheritance.
Also, I know I need to file a form 3520, but it looks a bit intimidating. Is this something a regular high street tax preparer (e.g. HR Block) would be able to handle, or should I seek a specialist of some sort? What kind? Tax attorney? Accountant?