I received a check that included 1099 interest income in 2025 for my mom who passed away in 2020 and in which a final 1040 and 1041 trust income return was filed. The payer, NJ Unclaimed Property says that the 2025 1040 will go to the social security umber of my mom and that can’t be changed. The IRS said that the 1099 should go to the estate ein number and another final 1041 should be filed for 2025. But, NJ won’t change it for 2025 tax reporting. The interest income is $5,000 and legal expenses are $3,500 (which would be deductible on 1041). I would have a1099 with a deceased social security number. Can I do another 2025amended final 1041 with only those two items and a statement explaining? I was going to do a simple manual return? IRS will not accept paper check. I was going to have fiduciary eft the $150 in taxes due. What do you think?
