Potentially useful wiki article: US tax pitfalls for a non-US person moving to the USMy 80 year old mom got her green card in 2023 and immigrated to the USA.
On the facts given, no. She transferred her own money; this is neither a gift nor a bequest.Does she need to file Form 3250 3520? [That] mainly deals with foreign gifts and transfers of money from trust, not your own money.
(For the benefit of other readers, as edited above, the foreign gifts and bequests report is actually form 3520, not 3250.)
Statistics: Posted by TedSwippet — Mon Feb 12, 2024 2:52 am — Replies 3 — Views 284