<prompt> Human: Im kinda lost on how we should handle this. Backstory: my SOs father passed in 2000. His brother 1 whom shes never met before passed a month ago leaving money to her father because he never changed his will. In comes brother 2. 2, being extremely well off decides to split it amongst his kids due to not needing it. He then sends checks of 10,000 to each of her fathers remaining children. Does she need to declare this? Pay taxes? Claim it on her taxes? What steps need to be taken to make sure shewe are not hit with a tax bill or something down the road? Im not sure this technically is handled as an inheritance since it was first given to the remaining uncle then distributed via his free will to us. More background:Not sure if any of this matters butShe is 21We both live in MichiganHer other uncle lives in Georgia.Edit: thank you all for your input! I greatly appreciate it!  <response>: This is a gift from brother 2, not income. Therefore, there are zero tax consequences for either party. Follow the prime directive to decide where to put that cash! 