"If it was a gift twenty years ago"

So the other 3 had no activity nor tax benefit from this rental? "In name only."

"It was either a gift of part of the rental property 20 years ago or a gift of cash now."

How much are the amounts on/at the time of all of these events? Can you estimate, for instance, with 4 people and property held from that long ago and even gifted that long ago, do you have events that fall under the gift limits? Are you looking at $65k original cost or $650k, for example? What is the basis when gifted (split 4 ways), what is the current sale price (FMV), total depreciated, etc? What is the amount of each check from the sale now (net)? Perhaps they can use the nominee process, then she has this disbursement as gifts now. Was that other transfer deed recorded and everyone was on the title, or did she just direct them to cut those checks?