An uncle of mine passed away and I will receive a small amount of money shortly.

The amount will be considerably less than the $100,000 amount of IRS form 3520 (albeit this is not a gift as such).

As far as I am aware, the US does not impose taxes on a small amount inherited by a US citizen (living in the USA) from a foreign relative (who lived in Ireland and had no connection with the USA).

However, I am not sure of the reporting requirements. I have no issue with any of the reporting, I am just not sure what they are.

The money will be wired directly to my account.

Do I have FBAR/FinCEN reporting requirements? Any others?

Information & suggestions for research appreciated.

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