Maybe. If the value of your share or your son's share plus any other foreign assets exceeds $100,000 you should report the inheritance on Form 3520. However, that form would have been due in 2021 when the assets were inherited.
If the value of your foreign-inherited assets meets that threshold, I suggest finding a specialist in foreign tax matters near you to discuss options for late disclosure to avoid or minimize late filing penalties.
Note that the value is separate for you and your son so if the property itself was worth $150,000 but you each inherited half ($75,000) and there were no other foreign assets you would not be required to file the form.
There is not anything require to be filed related to the property on your income tax return in TurboTax when it is not a rental and hasn't been sold.
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