German inheritance: mom died 1991, left house to brother and me, I realized in 2017 $47,700 as my half of proceeds from sale of house. Is inheritance tax due, when?

[ToddL · Accepted solution]

There is no federal inheritance tax in the United States. 

Some states have inheritance taxes, but these usually apply only to assets inherited within the state. 

For more information, see:

https://taxfoundation.org/does-your-state-have-estate-or-inheritance-tax/

If you still have questions about your states rules, update this post with a Comment.