I am a us citizen living in California my grandmother living in germany recently left me a small inheiritance less than 60k the taxes were paid to the german govt do I owe anything to the us govt and do I have to file it with my taxes?

No taxes are owed to the U.S. government on this inheritance.

You MAY owe money to California, but I doubt it. A phone call to the California Franchise Tax Board should confirm this.

CA also does not tax inheritances.

If you had money in your foreign account, you may have to file TD F 90-22.1. if at any time during 2009, you have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account and the total amount at any time in the year was $10,000 or more.