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I am the executor and sole beneficiary of my sister's estate.  She died November 2024 and I filed her last 1040 for 2024 in April of 2025.  I closed all her financial matters during calendar year 2025. I am getting ready to submit her 1041 Estate Return and I am wanting to know what needs to be included in this return.   Most of her accounts I was the listed beneficiary.  Some of these I know are not taxable (to either the estate or me personally) but the rest I received a 1099 in my name.  For these I have included them in my 2025 1040 tax return. I opened an interest-bearing estate bank account to receive some checks from a gross distribution of an IRA (of which I received a 1099 in my name) and some benefits from a supplemental cancer AFLAC policy that were all paid to the order of the Estate. The only 1099 received in the name of the Estate was a 2025 1099-INT with the interest earned from these above listed checks. The 1099-INT for the Estate was for $703.00. This also represented the only income of the estate for 2025. I changed the Estate bank account to a noninterest bearing account on 12/31/2025 and left a small balance in that account in the unlikely event I receive a future check made out to the Estate.   Since the only income that was earned by the Estate in 2025 is the $703 in interest, is that the only reportable item that should appear in the Estate's 1041 tax return?     My sister's only other assets were a five-year-old vehicle and a one-bedroom condo. Since I am the sole beneficiary of the estate, I transferred the title of the vehicle and deed of the condo to my name during 2025. I am using the vehicle for personal use and plan to keep it.  The condo had been vacant for many years and needed extensive renovation which I have now completed and paid for on my own. I plan to sell it in 2026.  I am assuming there are no tax reporting requirements for 2025 for either me personally or the Estate regarding these two items.  If and when I sell the condo, I am assuming it will be reflected on my personal 1040 and my basis on it will be the FMV at the time of my sister's death. Please advise on this and the question above.