My wife's mother had a life estate on her home (deed was in my wife's name and her brother) and recently sold the home she was living in and moved into an apartment.  She received a portion of the proceeds as did my wife and her brother.  The three of them have received 1099S forms.

Mom was living in her primary home that got sold.  For my wife and her brother it was not their primary home.

What do each of them have to do with the 1099S gross proceeds amount on this year's taxes?  Does Mom have to do something different than my wife and her brother?

Thanks!