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Nominee means you are nomineeing it out to another SSN and not paying any tax on your return.

 

In which case you have to send 1099 to the pesron and to the IRS, and Form 1096 to the IRS.You dont do that in this situation

 

"Income in respect of a decedent"

if not on the decedents return, put it on your return.

 

You're overcomplicating.