I received a 1099 with the Social Security Number of a decedent after the year of death
If all the 1099 income was received post-date of death and you cannot get the payor to change the 1099 to report the estate's EIN, do two things:
- If you file a final 1040 for the decedent, report the 1099 and also report a similar negative item, as belonging to the estate (show EIN if you have one), effectively zeroing out the income.
- If you're required to file a 1041, report the 1099.
If the 1099 income was received pre-date of death, report the 1099 on the decedent’s final 1040.
If it is both pre-DOD and post-DOD , such as interest income for the year, allocate the income to pre- and post-DOD periods and report per above.
If the income was earned pre-date of death and received post-date of death, it is included in the estate tax return (Form 706 filed for estates above the $5,120,000 base exclusion). This is not common.