I am the executor of father's estate.
He died in March 2020. He had a living trust that converted to an irrevocable trust at his passing. The Irrevocable Trust TIN was created shortly after his passing
Problem 1
His 2020 tax return was filed on time using a 1040 and is SSN.
The 2020 tax return generated a $23 interest on a refund. The refund was received in 2023. The refund and the the $23 interest on the refund was issued to his SSN, deposited into the Trust and distributed.
The IRS has issued a 2023 1099 INT to my Father's SSN
How do I file the interest - use a 1040 and the SSN to align the 1099 and the return? Or do I file a 1041 and use the TIN?
Problem 2
During 2023 I also received a refund on the 2021 estate 1041 return. Refund was due to a computational error. The IRS 1099 for the interest on this refund was issued to the Estate TIN.
I believe I handle this by filing a 2023 1041 for the Estate and including the interest issued to the TIN.
To be clear, all proceeds for both refunds were deposited into the irrevocable trust and distributed accordingly. I am one of seven beneficiaries of the trust I will complete the 2023 estate trust 1041 manually and send by certified mail. If it is recommended that I file the SSN interest income on a 1040 using my father's name and SSN, I will do so using TTax and file by mail
