Help with 8822 form questions?

[Kimrnmadison]

I have questions related to 8822. my mom is newly deceased and I am her executor court appointed due to probate. Do I mark one and two? Line 3B is at my Social Security number or hers.

[Bsch4477]

If the change is for an already filled 1040 pretend your mom is filling it out. So check line 1. If you are having to file 1041 estate tax the address on that form will be the current and correct one. Complete the form with your mom’s social security number , name and old and new addresses. Sign your name as executor and mail including form 56. 

[Kimrnmadison]

Thanks . She filed 2024 taxes already, passed away this June so this is all new to me.