She passed on 12/29/23 (last business day of 23), so I included all of the 2023 dividends in her final return (joint with Dad who also passed in 23). That was easy. The dividends that acrued in her frozen account until distributed to beneficiaries is what is showing up on a 2024 1099-DIV in her name and ssn. So my choices are as I stated above. I'm reading a lot of differing advise.
