Actually mother passed away in Feb 2020 and rented out part of the property in 2020 and 2021. Mother used to live there untill she passed away. Instead of keeping the empty house, I rented out about 20% of the property and I did not any tax on the estate since the estate is small. I filed the 2020 1040 tax with rental income without any expenses and a little bit of depreciation. I did not file 1041.
For 2021 1040 tax, I thought I might be eligible for expense of property tax.
