No, you don't need a TIN for the husband who died in 2022. The $3,000 pension income received in 2023 in his name needs to be entered on his spouse's 2023 income tax return, since it was willed to her in 2022. You can enter a substitute Form 1099-R in TurboTax for that as follows:
- Go to the personal income section of TurboTax
- Find the Retirement Plans and Social Security menu option
- Start or Update IRA, 401(k), Pension Plan Withdrawals (1099-R)
- Choose Add Another 1099-R
- Choose I'll type it in myself
- On the screen that says Tell Us Which 1099-R You Have choose I need to prepare a Substitute 1099-R
You wouldn't need a TIN for the husband who died in 2022 since all his property was willed to his spouse, assuming she took possession of it upon his demise.
The estate for the wife would start on the day she died. Since she died in 2024, you would file a personal return for her for all of 2023 under her social security number.
You enter that date of death when requested in TurboTax and it will be noted as such on the tax return. You would enter the address you want to receive correspondence from the IRS at on the tax return for 2023. A court appointed representative should attach a copy of the appointment to the tax return. If you aren't court appointed, you need to complete and attach form 1310 if there is a refund to be received. You can learn more here: Final federal tax return for deceased
You would attach any forms that reported tax withheld to the tax return. Also, a W-2 form if there was one.
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