Hello again marial,
Since this person was not a US citizen, then there are no estate tax
issues and there is no inheritance tax in the US, at least at the federal level. There are some states that still have an inheritance tax, but California is not one of them.
You will owe no tax on this money to either the IRS
or to the state. However, if the amount you received was $100,000 or more, then you must report receipt of this money to the IRS on Form 3520
. You would fill out the information in Part IV of the form
. No tax will be due, but it is a reporting
requirement any time that you receive assets
valued at $100,000 or more in a year from a foreign source. It is really for your own protection to file this form so you will have a clear record of reporting this money, just in case somewhere down the road you were ever to be audited.
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