I received a life insurance payment from france, from my decease mother in 2024. Under which category do I need to include this one time income?

Are you a US Citizen or US Resident?

If you are a US Citizen or US Resident for tax purposes, then in general, the benefits from a life insurance policy are not taxable.  If it was a standard policy, where the amount you were paid was specified in the policy at the death of the insured, then it is not taxable income in the US. 

If the policy was not a standard policy, you can click here to walk through the IRS interview to see if the payout is taxable. 

If the policy is taxable, then you would report both the income and the taxes you paid in the foreign income section since it was a foreign policy.