Money that you inherit is never taxable to you.
If the interest was earned before your relative’s death, that counts as part of the inheritance and is not taxable to you. Only the amount of interest that was earned after your relative’s death is taxable to you. If you don’t know how much that is, you may be safer assuming that all the interest is taxable to you.
If you think the interest is taxable, it is reported on the income page listed under the section for “interest reported on a 1099-INT“. Even though you don’t actually have a 1099-INT, that is the correct place to put it.
