His final return is a 1040, not a 1041. The 1041 is for the estate. If the dividend accrued after his death they cannot go onto the 1040{ammended}.
You can try to have to e the financial institution change the TIN. Though the IRS 1041 states that the estate TIN "MUST be used." The Merrill Lynch broker for my mother's estate says they can't... He says that for everything.
Solutions I've been given all include the divends should be recorded on the estate's income(1041).
1. Just do it and respond if it's questioned by the IRS
2. Send an explanation with the return
3. Create a 1099-div from your father's name/soc number to the estate/TIN as payeewith a 1096. No one knows what will happen since SSN is inactive, then the original was sent to an inactive SSN. (this would be the method if the original payee were filing. You would then record the 1099 with adjustment: Nominal.)
