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This income is referred to as income in respect of a decedent. This can be included in your return (assuming you are her beneficiary). You don't have to file a joint return.
For additional information, click here for 2019 IRS publication 559 Survivors, Executors, and Administrators.
[Edited | 2/7/2020 8:24am PST]
‎February 7, 2020
6:48 AM