1. Since the 1099-MISC was issued to her social security number you can choose to either include it all on her personal return or split it. Since she has passed the IRS would be able to understand the difference.
2. Same thing for the annuity. Since it is issued entirely to the estate you can put it all on the estate return or split it. Maintain records showing the dates of the withdrawals if you choose to split it.
@Yueh1
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