By entering only the amounts on the the return of the deceased that belong to that person it will be an easy entry. Change the amounts in each box entering only what belongs to the deceased. The balance can be reported by the estate which is anything earned after death. The statements will help if you're not sure.
Here is how to nominee the portion that belongs to the estate or the individual depending on what identifying number is on the form.
Nominee returns.
Generally, if you receive a Form 1099 for amounts that actually belong to another person or entity, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received). You must also furnish a Form 1099 to each of the other owners.
File the new Form 1099 with Form 1096 (this is a transmittal for the 1099) by mailing to the Internal Revenue Service Center for your area (Provided on the Form 1096).
- On each new Form 1099, list the deceased or estate as the payer and the other owner, as the recipient. On Form 1096, list the deceased or the estate as the nominee filer, not the original payer. The nominee is responsible for filing the subsequent Forms 1099 to show the amount allocable to each owner.
The forms filed with the IRS should be the red copy so if you don't have a color printer, go to the IRS website and order the forms here:
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