I have remarkably the same situation that the OP has. Dad passed Aug 23 and Mom in Dec 23. Dad's assets went to Mom and all of Mom's accounts were POD/TOD. There is no probate and no executor, but I'm responsible person. I received one 1099-Div around $3400 for 2024. I had not planned to file 1041. The conflicting answers above have me back on the fence.
1) Nominee 1099 to beneficiary
2) income respective of decedent (seems like this requires the commitment of income and receipt of income to straddle decedent's death).
3) or do I file for EIN and do 1041 for this one 1099
My biggest goal here is to make sure IRS sees where 1099 to Mom ended up. Answers 1 and 3 seem to do this. Answer 2 simply makes manual notation that won't connect in their database.
I'd appreciate further advise on this matter.
Thanks
