I have received two very different answers to my question about a loss on inherited property that was never rented and never used as primary residence by the person who inherited it.

There will be a loss based on the appraisal of the  property at the time it was inherited last year and the sales price.

Since it was not investment property,  I assume that if there is a profit you report it but if there is a loss you cannot deduct it and you do not need o show it on your return.

Thank you for your help with this.

Linda