I'm in the process of filing my mother's final return and am having trouble finding detailed information regarding the process of reporting nominee distributions for her forms 1099-INT and 1099-DIV. I find the IRS instructions pretty straightforward. My questions are more related to document formatting and IRS expectations - things that seem to be generally understood by experts/professionals but not documented. So, here are my questions:
When filing the 1099-DIV and related 1096, should I indicate that the filer is deceased somewhere on the form (example: Jane Doe (deceased))?
My mother received form 1099-DIV from her brokerage with entries for 5 different mutual funds with varying types of income. I have allocated amounts for each "box" between my mother's return and the recipient's return (her trust). Do I need to file a corresponding 1099-DIV for each mutual fund, or do I consolidate all amounts into a single 1099-DIV? If I must file a 1099-DIV for each mutual fund, is some notation necessary to indicate the relationship between the nominee 1099-DIV and the original 1099-DIV? In either event, is any additional notation necessary to clarify the calculation of the nominee amounts?
