I filed a final tax return for my mother (who passed away in 2020) w/the IRS in 2021 to get her final refund. The refund included $13.51 in interest added to the refund because of the delay. As both the executor and sole beneficiary of her estate would I need to report this interest amount on my 2021 tax return when I file? This was the only income the estate earned in 2021 so there's no 1041 filing requirement.
