Your mother can report the income on her return. This is Income in respect of a decedent- which is income for your father received after his final return was filed. Whoever has the right to receive the income must report it on their personal return if they received the distribution. You can add it to the tax return as Miscellaneous income. See Income in Respect of a Decedent.
Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C
- On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
- On the Any Other Taxable Income? screen, select Yes
- On the Other Taxable Income screen enter the description "IRD for Name/ last four SSN," then the amount. Select Continue
- On the Other Miscellaneous Income Summary screen, select Done
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