You don't need to claim any prior year depreciation, if the property was not actually rented. Your depreciation will start in 2019.
Generally, an appraisal is done to determine the value of the inherited property at Date of Death.
This value would be your Cost Basis when setting up your Rental Property. Add your Capital Improvements (patio and roof) to this amount.
Enter the property in the Rental Section, under Property Profile and Assets/Depreciation. Enter the date it was actually 'available for rent' and Depreciation will begin there.
Click this link for more info on Reporting Rental Income and Expenses.
If the property was actually rented in a prior year, you can mail in an Amended Return to claim the depreciation for that year.
Click this link for info on How to Amend a Prior Year Return.
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