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Thanks.

 

The interest was paid due to death (the CD has not yet matured).  The 1099-INT shows her SSN.

 Her medical expenses more than offsets any income she had in 2024 by a lot (she hasn't had to pay taxes in years).  This $4k would represent almost 100% of the estate income.  Without this amount, the estate income isn't close to the $600 filing limit requirement.

Looks like I will have to do an Estate return.