My Mother in Law passed away in Oct 2021. She was in a single member LLC which had rental income.
The LLC received a 1099misc for the Rental Income paid during the year, a portion of which is to be reported on her final 1040, and a portion is to be included on her estate's 1041.
When completing her final 1040 we intend to include the total of the 1099misc, and then a reduction to offset for the portion to be reported by her estate.
Is she considered a nominee recipient of the 1099misc? if so, does a 1099misc need to be filed for the rents reportable by her estate?
Thanks!
