David, thanks for the reply. A few follow-up questions: The check was deposited in the estate bank account and then distributed to me (I am the sole heir and Personal Rep for the estate). If I opt to exclude this from the Estate 1041 and report it directly on my personal 1040, on what line would I record this income? And since the 1099 was under my deceased aunt's SSN, how would the IRS know that this income has been properly reported on my return? There doesn't seem to be an IRS audit trail here...just trying to avoid an audit trigger.
