After my father passed away a total death benefit/survivor annuity check was sent to me, instead of being divided and sent to myself and two brothers.
it depends. if you and your brothers were the named the primary beneficiaries, 1099s should have been issued to each. however, if they were contingent beneficiaries (meaning you were no longer alive) then it was only you that was entitled to receive the annuity so the 1099 is correct and you would report 100% on your return. you may need to file a gift tax return, form 709, if the amount you gifted to either brother was over $16,000.
on the other hand, if his estate was the beneficiary then you shouldn't have gotten the money directly. if should have gone to the estate and from there it could be distributed in accordance with the will or trust documents.
It there was a named primary or contingent beneficary(ies) other than his estate it should not have been reported on the trust income tax return.
