Decedent passed in 2020. Probate was completed in 2021 and stock options vested in 2021 as well as part of the probate process. A 1099-misc was received to the deceased's estate. Ultimately stock (not sold) passed to spouse in their original vested shares form. That is, they vested and were awarded as shares in the estate account but were not sold. Subsequently they were moved to the spouse's brokerage account
Will the 1099-misc proceeds be placed in the estate's 1041? And if so taxed at what rate?
