My in-law was a legal permanent resident of the United States but lived mostly abroad in his country of birth. He passed away and left his home abroad to my naturalized American citizen spouse, with whom I file jointly, and live with in the United States. Since the house is not currently occupied, do we have any obligation to account for the inheritance on our 2021 tax return? Also, how will we account for any proceeds we expect to receive when we file next year if we rent it or sell it in 2022?
