I am so sorry for your loss. Regarding the bank account, you do not need to report that money as income on your tax return. Since you were a co-owner of a joint account, the "Right of Survivorship" typically applies, meaning the funds legally became yours the moment she passed away without having to go through probate.
In terms of Maryland, the state exempts direct linear heirs from paying inheritance tax.
As for your mother's final taxes, because her 2025 income was below the $17,750 filing threshold for someone over 65, you generally aren't required to file a final federal return for her unless she had taxes withheld that you’d like to claim as a refund for her estate.
Social Security will typically claw back the last month's payment, so it is a good idea to leave the amount of the last check in the account.
@sonicpoem [edited 03/02/206 3:00 PM PST]
