In another thread it was recommended to file it as miscellaneous income and with a description of IRD (income with respect to decedent). I can also list the withholdings as well.
Any issue with doing it this way? Her total income for 2022 (passed in 2021 December) was < 3,000. Of which, half is claimed by my brother.
My understanding is upon death, anything after that point is then considered income to the beneficiaries, so not filing taxes for her in 2022.
