I inherited money from my parent who died in Thailand. He was not a U.S. citizen or resident. Is this money taxable? Do I have to file any IRS form?

Adjusted gross income (AGI)

Gross income less allowable adjustments, such as IRA, alimony, and Keogh deductions. AGI determines whether various tax benefits are phased out, such as personal exemptions, itemized deductions, and the rental loss allowance and modified adjusted gross income (MAGI).