KrisD
Intuit Alumni

Deductions & credits

Life Estates protect beneficiaries or a remainderman from inheriting large tax liabilities with a home. You state that you and your mother did not use one. 

Real estate is handled differently from one state to another. In your case, I wish I could give you a definitive answer, but the best answer I can give you is to seek the advice of an attorney with background in real estate in the state where the property is located. 

My original answer was based on too many assumptions. 

[edited 01-17-19I3:30]