I'm filing a 1040 tax return for my deceased mother. There maybe is $165 of estate income post the
date of death, so no 1041 is required as it is under the $600 limit.
How do I deduct the $165 from the income? Should I deduct on the 1099-int and 1099-div as I enter, or use the actual values (maybe the irs matches those?) and deduct somewhere else? or just pay the tax on the extra $165? (probably about thirty or forty bucks or so).
