Foreign property inherited. How to report and how to report rental income from foreign property?

My wife's parents passed away and left her one condos and one commercial property in Taiwan. Both were fully paid. 100% ownership. Taxes were paid in Taiwan for both. This was in 2016. The commercial property had a tenant and is the tenant is still there. The condo has since been rented and has a current tenant. 

 

I'm now filing 2023 taxes. What forms or process do I need to take to account for any income received for these two properties? How far back do I need to report? I see that I can only amend my taxes for the past 3 years.