Hello and thank you for your question.
Gifts and inheritances are US tax-free to the recipient. That's true
whether they are gifts/inheritances paid from US sources or foreign
Internal Revenue Code Section 102(a)
"Gross income does not include the value of property acquired by gift,
bequest, devise or inheritance."
There is a requirement of an information return when
gifts/inheritances of more than $100,000 are received from a foreign
source. The reporting to the IRS is on Part IV of IRS Form 3520
Since the testis "more than $100,000," this wire alone will not
trigger the reporting but if you receive any further amount during the
year you will need to file Form 3520 when the aggregate exceeds
U.S. banks have reporting obligations of their own,
so they may ask you for identification and other information on
receipt of the wire. But there are no tax issues nor any reason not
to transmit the funds by wire.
Search terms used:
money-laudering report wire
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