My mom died on 12/17/22. On 12/20 she received a final annuity payment, and on 12/30 a final pension payment, both of which are allowed to be kept.
Since this income was received after death, I think I have to reduce the amount of 1099-R income she received on her final 1040 return by the amounts of these two payments, and report them on Form 1041 later (I am doing a fiscal year for the 1041).
Where and how do I reduce the 1099-R amounts on her final Form 1040? I understand how to do it for 1099-INT and -DIV from some previous help, but not R.
Thank you.
