My mother died in 2020 and I am the sole heir. Her final return was filed 9/2021, with Form 1310 indicating that the refund should be paid to me. The federal refund showed up in 2024 and I was able to deposit the check tp my personal account. The IRS has issued a 2024 1099-INT under her SSN. I have already closed her trust (a separate EIN, not her SSN) and filed a final 1041 for 2023.
So, I'm going to paper file a 1099-INT showing interest being paid to me. Should I make the payor my mother (her SSN was on the 1099-INT from the IRS), or should I use her trust EIN? Yes, I know I have to do a 1096 also. And yes, I'm picking up the interest income in my personal 1040. And if I use the trust EIN, am I back to doing another 1041, showing interest income and a distribution to beneficiary?
