Background. 1. My brother in-law died 12/22. In his will all left for wife. His wife (and executor) filed a 2022 married filing jointly tax return for both of them. All 2022 taxes were paid. No TIN was obtained for brother in-law. 2. My sister died 1/24. She was alive all of 2023. A TIN for her estate has been obtained and her probate process has started. 3. Their daughter was named as executor in both of their wills.
2023 Tax Situation - Brother In-Law. He received 2023 1099 R (about $3,000) in his name and SSN.
2023 Tax situation - Sister In-Law. We have all of her 2023 tax documents. It will be standard deduction. Since no estate activities, this will be a 1040SR, single.
Questions. 1. Does a TIN need to be obtained and a 1041 need to be filed for husband for 2023? 2. Does his 1099R income need to be included on the 1041 if one needs to be filed? 3. When executor is filing the 2023 1040SR for the wife, does she put in the wife's name and address and note deceased, because estate for wife started in 2024? Does executor need to attach any other form? SSA, etc. have already been advised of her death. Thank you.
