I received a 2021 1099-INT from the Department of the Treasury (less than $200). The social security number belongs to the deceased member of a 2020 tax joint return who has no other 2021 income (deceased files 2021 taxes using EIN associated with trust). Since the amount is less than the standard deduction, there is no need to report this income? I think the IRS would question the amount if I reported the income on the widow 2021 return as the social security number will not match. Thoughts...
