Hi kiakitty,
Great question!
If you and your brothers are beneficiaries or heirs, you will not report any of the distributed assets on either of your tax return, unless they were sold for more money than the inherited value of the asset.
As far as your mother's tax return is concerned, only the income she earned or the deductions she incurred for 2021 or 2022 would be reported on a final personal tax return for her, then you would prepare an estate tax return to account for all remaining assets at death and undistributed income, of which it all may be subject to exclusion or exemption once completed and no federal income tax would be paid.
You will have to assess the state separately.
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