My father and uncle owned a building. They have both passed away. My uncles went to my cousin. My Fathers half went to his four kid. Do we have to pay inheritance tax on our half, and if so, is it one return or do myself and each of my siblings do it separatley. My father died in 2020, My uncle died in 2022. I did realize we had to file an inheritance tax return. The building generates no rent or income to any of us.