The final tax return is filed in the year of death, so her final return was 2024. Because she still had income in 2025, you would file it with her estate tax return or whomever receives the income through her will or probate can report it on their personal returns as Income in Respect of a decedent. (See Income in Respect of a Decedent)
The recipient can add it to the tax return as Miscellaneous income in TurboTax:
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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