I wouldn't pay any tax on income I did not receive.
her income is only taxable on your return if you received it from the estate or executor !
You didn't say whose SSN is on the document.
I don't see why DaveF1006 thinks the money belongs to you.
It must have her SSN on the 1099-INT
You can nominee out only if your SSN is shown
It is doubtful IRS will audit you if your SSN is not on the document and you ignore it.
@JHW23
