Handedness displays a complex inheritance pattern. For example, if both parents of a child are left-handed, there is a 26% chance of that child being left-handed. A large study of twins from 25,732 families by Medland et al. (2006) indicates that the heritability of handedness is roughly 24%.
In addition, parent and self-reported handedness was available for 60 pairs of twins who had participated in both the Brisbane adolescent study and Australian Twin ADHD Project. The polychoric correlation between parent and self-reported handedness of .970 indicates the high reliability of parental report in these data (which may be expected as twins are allowed to help the parents complete the questionnaires). These results suggest that parental report is a valid method of data collection and comparable with self-report in terms of accuracy when the measures of handedness are salient. Based on these results it was decided that parental reports collected in the Australian Twin ADHD Project and younger Netherlands twin studies could be used to assess the handedness of their offspring.
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC2755095/
Two theoretical single-gene models have been proposed to explain the patterns of inheritance of handedness, by Marian Annett of the University of Leicester, and by Chris McManus of UCL.
However, growing evidence from linkage and genome-wide association studies suggests that genetic variance in handedness cannot be explained by a single genetic locus. From these studies, McManus et al. now conclude that handedness is polygenic and estimate that at least 40 loci contribute to the trait.
Brandler et al. performed a genome-wide association study for a measure of relative hand skill and found that genes involved in the determination of left/right asymmetry in the body play a key role in handedness. Brandler and Paracchini suggest the same mechanisms that determine left/right asymmetry in the body (e.g. nodal signaling and ciliogenesis) also play a role in the development of brain asymmetry (handedness being a reflection of brain asymmetry for motor function).
In 2019, Wiberg et al. performed a genome-wide association study and found that handedness was significantly associated with four loci, three of them in genes encoding proteins involved in brain development.
Genetic influences on handedness: data from 25,732 Australian and Dutch twin families
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC2755095/