ok, I think I see your point.
It sounds like the easiest way to handle this:
- as you described, list all the 2024 sales on her 2024 1040 as recorded on her 2024 1099-B from the brokerage
- determine the nominee income (stock sales occurring after her passing) and subtract off from her 2024 1040 Sch D
- adjust for the new FMV cost basis and holding period with respect to these nominee stock sales
- issue one 2024 1099-B to the estate with the total nominee stock sale income and note that it reflects an increased cost basis (and thus less taxable gain) and a new LT holding period?
I agree that any 2025 1099's will be handled by the estate and there's no need for me to issue any 2025 1099's for any 2025 1099's that I receive from a bank/brokerage.
