My wife received proceeds from the sale of her deceased father’s house. The house was sold out of his estate. The proceeds were reported on a 1099-S. Do we need to report it on our 2019 return

[Critter-3]

Whose name and tax ID number is on the 1099-S ... the estate or hers ? 

[grateness]

She is listed as Transferor with her tax ID; the law firm is listed as the Filer

[grateness]

Note that the house was sold in probate with no will.  And there were 7 identified heirs.  So no one took ownership of the house after he died.  The sale proceeds were divided between the heirs. 

[Critter-3]

So the estate must have sold the home which means the estate needs to file an income tax return to pass along the income/deduction  information to the beneficiaries via a K-1 form.  Whoever was in charge of this sale and the estate needs to file the correct form 1041.