Now things are clearer and the accountant should have given you better instructions ... first since dad was a co owner of the property so when he passed mom should have gotten a stepped up basis and the depreciation basis adjusted at that time. Then later she gifted half to you (hopefully she also filed a gift tax return) so you need to know the gifted basis so you can start your depreciation using the correct basis. I would talk to the accountant and get the correct info you need to proceed or use them to complete the tax return as this is not a straight forward situation to enter in the TT program.
