sanperky1
Level 1

It appears to be cash.

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itonewbie
Level 15

Generally no, assuming the deceased was not a covered expatriate.  However, there may be various information return filling requirements such as F.3520 and FBAR.

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Still an AllStar

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itonewbie
Level 15
You may also want to check if the state has any inheritance tax.
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Still an AllStar
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