Interest received 2024 paid to decedent who died in 2020

[HOLLYIOWA]

My mother died in 2020 and I am the sole heir.   Her final return was filed 9/2021, with Form 1310 indicating that the refund should be paid to me.   The federal refund showed up in 2024 and I was able to deposit the check tp my personal account.  The IRS has issued a 2024 1099-INT  under her SSN.  I have already closed her trust (a separate EIN, not her SSN) and filed a final 1041 for 2023.  

So, I'm going to paper file a 1099-INT showing interest being paid to me.   Should I make the payor my mother (her SSN was on the 1099-INT from the IRS), or should I use her trust  EIN?  Yes, I know I have to do a 1096 also.   And yes, I'm picking up the interest income in my personal 1040.   And if I use the trust EIN, am I back to doing another 1041, showing interest income and a distribution to beneficiary?

[DavidD66]

You don't need to go to all that trouble.  Just deposit the check in your account and report the interest income on your tax return.