But I did receive a check in January of this year for his final salary/PTO.
Since it didn't arrive in 2020, I won't get that 1099 until next year.
Do I report (and pay income taxes) and that amount on a 2021 Form 1041? Correct.
(And might I be wise to file a 1041 for 2020 anyway, even with $0 income, so there's a record of the estate's tax ID already on record?) Not needed.
ALSO... am I correct that any 401-K/pension I received as his beneficiary does not require reporting on a 1041, even though his accounts did increase in value before I moved them into an inherited IRA? Since you were paid as a beneficiary of that account you will report the income on your return not the estate. In January you will get a 1099-R for any distributions you may have taken during the year. As a non spouse bene you have 10 years to deplete the account.
