After you file

My mother passed away at the end of October and the 1099's I have been getting include the full year, but her return is only supposed to be until the date of her death.  I asked an accountant friend of mine and he said he files the amount from the 1099 and then adjusts it to the correct amount and includes a note that it has been adjusted and that the adjusted amounts will be included in the estate's 1041 return