I was notified that my brother passed away and has left me a very large sum
of money$7.140. and this money is being wired to my account here in the USA and
want to know if I have to pay taxes on this inheritance and if so how much.
Live in California

Good evening 9843 and thank you for your question.

IRS Publication 950, Introduction to Estate and Gift Taxes states:

"No tax on the person receiving your gift or estate. The person who
receives your gift or your estate will not have to pay any federal
gift tax or estate tax because of it. Also, that person will not have
to pay income tax on the value of the gift or inheritance received."

Source: ( http://www.irs.gov/pub/irs-pdf/p950.pdf )

I hope this answers your question.  If you would like clarification
before rating my answer, please do not hesitate to ask!

Nenna-GA
Google Researcher

No US taxes are due if your brother was not subject to paying US taxes himself.
US inheritance and gift taxes are different from those in most
countries in that they are due from the estate or donor and not from
the recipient.  IF the amount you would receive were greater that
$100,000.00 you must report it, but this does not seem to be the case.

This in not legal or professional advice as you can read from the
disclaimer below, and it is not an "official" answer to your question,
which only a researcher can post.  It is a free comment.
Myoarin