This should be reported on your Mother's final return as "Income in respect of a decedent".
File a Single (final) Federal return for your mother.
Enter the 1099-DIV amount under Other Income on her return.
Under Wages and Income scroll to the bottom and click Show more under “Less Common Income”
Scroll to the bottom “Miscellaneous Income, 1099-A, 1099-C" and click Start
Scroll to the last choice and click Start next to “Other reportable income”
Enter "1099-DIV Income in respect of a decedent" as the description and the amount and Continue
this income will be taxed on your Mother's return.
Click Done on the next page
The online program puts the amount on Schedule 1 line 8 and flows to 1040 line 7a
That should be all you need to do.
Sorry for your loss.
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