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I am sorry for your loss.

 

1) The method technically used for this scenario is to report the entire amount of interest on your mother's final return and then report the interest earned after she passed as a nominee (which amount would be subtracted from the total and reported on your return or the estate's return).

 

2) Since this is such a small amount of interest ($10), it would probably be fine to simply report the total on her return.

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