Obviously, the TP/executor has likely filed. But, the response remains published. And, thanks for pointing out that $900 is more than $600.
I think the response is properly qualified with respect to when the IRD is received and whether there has been a final 1040; in this case an MFJ filing as decedent's final 1040. If it's IRD realized within the tax year that decedent passed, then it would simply be attributed to decedent's final 1040. On these facts, receipt of IRD after a final 1040 has presumably been filed, a 1041 reporting is appropriate.
