You are a U.S. person who, during the current tax year, received either:
More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests
상속이 완료된 2025년 세금보고에 포함시키는 것이 맞다고 보여집니다. 돌아가신 시점에 received된 것은 아니니까요