Hi,

I saw some threads on inheritances and gifts from foreign money and understood that it was not taxable under US law, because it was not earned. My situation is my wife to be is a non US citizen and about to get a lump sum to leave her employer. Will that money be taxed once it arrives In the US? It will be taxed in her country when she receives it. The amount will be close to $200,000. If I marry her before she receives it and get her citizenship, does that changed anything? I would appreciate any advice.

In your case, the devil is in the details.

If you wait until after you marry before she gets the money, it COULD be fully taxable in the United States.

It would be best if she receive the money BEFORE she enters the United States, in which case it would NOT be taxable.

Recommend you find a local tax professional with experience in international taxation and have a face-to-face meeting to discuss your and her situation in detail.