You are commenting on a 2-year-old post, so further discussion is unlikely to be affect what the original poster has already filed. The post is in regard to income to the estate in the year following the year of the death of the decedent and therefore not properly includible on the deceased's final tax return.
This IRD paid to the decedent's estate is part of the gross income to the estate (26 U.S. Code § 691) for the estate tax year and must be included in the total that is compared to the $600 gross-income threshold for filing. $900 is more than $600, so the decedent's estate was required to file Form 1041 to report this income. The income paid to the decedent's estate flows through to the estate beneficiary by passing through on a Schedule K-1 (Form 1041).
