Decedent's tax return

Forum|Forum|3 months ago
April 2, 2026
1 reply
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I'm preparing a 2025 income tax return for someone who died in July, 2025. His bank's 1099-INT states the full year's total interest. Should I reflect on the decedent's income tax return only the amount ($75) earned before he died (even though it will differ from the 1099-INT), and the remainder ($157) on his estate income tax return? A slight wrinkle is that his estate's income at the end of 2025 is well below the $600 income threshold, so I think I won't actually need to file an estate income tax return. I appreciate any advice you can give me.

Best answer by pk_

@AnnHW , assuming you are legal representative of the decedent,

(a) his final tax return should cover the all incomes in his name for the calendar year 2025. While it is true that the estate came into being post the passing of the decedent, the informational forms like 1099s will probably all have his SSN and so it is correct to include all these in his final return.

(b) sale of assets that are done by the Estate , with its own tax id ( EIN ) should be generally recognized in the tax return of the estate or sometimes passed / taxed at the inheritor level. Depends on the size of the estate and /or plans of the estate/ inheritors.

(c) you probably also have to file a form 1310, as the representative, to receive any tax refunds ( in the name of the decedent), unless there is a spouse involved. If there is a spouse, then he/she still can file MFJ

Is there more one of us can do for you ?

P

pk_

Answer

Level 15

@AnnHW , assuming you are legal representative of the decedent,

(a) his final tax return should cover the all incomes in his name for the calendar year 2025. While it is true that the estate came into being post the passing of the decedent, the informational forms like 1099s will probably all have his SSN and so it is correct to include all these in his final return.

(b) sale of assets that are done by the Estate , with its own tax id ( EIN ) should be generally recognized in the tax return of the estate or sometimes passed / taxed at the inheritor level. Depends on the size of the estate and /or plans of the estate/ inheritors.

(c) you probably also have to file a form 1310, as the representative, to receive any tax refunds ( in the name of the decedent), unless there is a spouse involved. If there is a spouse, then he/she still can file MFJ

Is there more one of us can do for you ?

M-MTax

Level 15

Technically, you should split the interest; interest earned before death and interest earned after death.

The interest earned before death obviously is reported on the decedent's final return while the interest earned after death is Income in Respect of a Decedent and is reported by the recipient of that share, whether it be the estate or an individual or individuals.

Frankly, for the small amount of interest earned ($157) it's probably more straightforward and easier to just report the entire amount on the decedent's final return.