You will receive a form 1099-S for the sale, which must be reported on your tax return.
The cost basis of inherited property "steps up" to the fair market value on the date of death. It is not what your son paid for the house. So, you are unlikely to have much, if any, capiatl gain to report.
If you did not use the house for your own personal use, you will be allowed to deduct any capital loss, after taking into account any expenses of sale (e.g. realtor commission).
