Answer

There is no inheritance tax due to the IRS. Presuming your father was a FL resident or in Jordan - there is no State inheritance tax due too.

If your Dad's estate was over $3.5 mn (and he died in 2009) than his estate may be subject to estate tax.

When you sell the property- the gain on sale of the property will be taxed to each of the beneficiaries based on their pro-rata share. The gain is calculated as Sales price minus the selling expenses minus the fair market value of the property as of the date of death of your father. This gain will be taxed in US. There will be a credit available for tax paid to Jordan to some extent on such gain so that the gain is not taxed twice.

Let me know if you have any question.

Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases. Nothing contained in this reply was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.