My mother passed away 12/5/2022. My father filed a tax return for 2022 as a widow. All of the their assets are held in trust. He recently received a 1099-R for 2023 for a payment made after her death the payment was deposited into their formerly joint trust account on 1/3/2023. He is the beneficiary of the pension and continues to receive monthly payments. The payment had a federal withholding of $50 and referenced my deceased mother's SSN. How should this be handled and does he need to file a final tax return for her.
