Simple answer: No. Money and property you inherit is not taxable income.
However, portions of the distribution may be taxable income. For example, dividends and interest paid after the decedant's date of death (DOD). If an asset, like her home, was sold for more than it was worth on the DOD, the capital gain is taxable income. If you are the benrficiary of her IRA or retirement account, that is usually taxable income. If there is taxable income, the estate administrator usually sends out an IRS form K-1 to notify you of the taxable portion. You would receive a 1099-R for an IRA/pension distribution.
