I submitted my parent's final return to the IRS with the expectation of a refund. After a few years back-and-forth with the IRS, I finally claimed my parent's refund for that final return via the 1310 which redirected the payment to me. The return was from tax year 2020, but the refund wasn't received until 2024, and it included approximately $20 in taxable interest.
Do I need to file yet another "final" return for my parents for the total of the ~$20 in taxable interest (since it was interest paid against their final return refund), or do I claim that myself because it was paid to me via my inclusion of the 1310 form?
I would assume that I claim the taxable interest on my own taxes because that interest was paid to me, but I've learned not to assume anything when it comes to the logic behind IRS operations.
Thanks!
