Hi,
The tax year in which you receive the check from the inherited IRA is typically the year you report the income. Since your spouse received the check in 2023, it will be reported on the 2023 tax return, even if it was not cashed until 2024. The income from an inherited IRA is generally taxable ordinary income in the year received.
Regarding the sale of estate property, the proceeds from the estate house in September 2024 will be entered on your 2024 tax return.
In other words, the IRA distribution will be reported on the 2023 tax return, and the estate house sale will be reported on your 2024 tax return.
