Yes, any distributions from the annuity received by your mother prior to her death belongs on her final individual income tax return.
Any distributions (IRD) from the annuity received after her date of death would belong on the return for the estate if there was no beneficiary and it had not been placed into the trust. You can enter the description that it was 1099R from the name of the company.
Any distributions (IRD) from the annuity received after the date of death by the beneficiary would belong on the beneficiary's income tax return.
Any distributions from the annuity received after her date of death that went into the trust would be reported on the trust return on the other income line. You can enter the description that it was 1099R from the name of the company.
For additional information, please refer to:
IRS Publication 559 Survivors Executors and Administrators
