The IRS knows the estate and social security name and number connection. The IRS requires the amounts be split based on receipt of funds, living/ personal taxes or deceased/ estate. The IRS does not require nominee forms be filed for this situation.
Just put the remainder on the estate. If the IRS asks about either, you have the proof.
You are so welcome, I know how hard it is to do the estate return -emotionally. Best wishes!
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