Anything to do with U.S. tax is of course complicated. That said here are some basic principles.
The basic principle – you can inherit free of U.S. tax
Tax implications of an American citizen receiving a bequest from abroad http://t.co/tNfRrUmQZr – I'ts the forms, not the tax
— US Taxation Abroad (@TaxationAbroad) July 23, 2014
Whether a U.S. person is living inside or outside the United States: