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Americans Receiving Foreign Inheritance, Tax, and Reporting

When a U.S. person for tax purposes (including residents) receives an inheritance from a foreign person, they must meet various requirements to remain in IRS compliance. The most notable requirement is that the taxpayer must file Form 3520 if they meet the reporting threshold. The threshold requirements for reporting a foreign inheritance will vary depending on whether the inheritance came from an individual or if it was distributed from a trust. It is important to know the distinction between reporting a foreign inheritance and the U.S. taxation on the foreign inheritance. Presuming that the foreign inheritance is from a foreign person and all of the assets are foreign, then generally there is no U.S. tax implication because the estate is a foreign estate -- and the U.S. has no tax authority over a foreign non-resident alien's foreign property. This can become infinitely more complicated if there are U.S. assets that are being inherited and/or if there is a domestic trust that contains both U.S. and foreign assets. Here are four e important facts for Americans receiving foreign inheritance.