I'm preparing a 2025 income tax return for someone who died in July, 2025. His bank's 1099-INT states the full year's total interest. Should I reflect on the decedent's income tax return only the amount ($75) earned before he died (even though it will differ from the 1099-INT), and the remainder ($157) on his estate income tax return? A slight wrinkle is that his estate's income at the end of 2025 is well below the $600 income threshold, so I think I won't actually need to file an estate income tax return. I appreciate any advice you can give me.
