Farm rental land was owned by a revocable trust that become a irrevocable trust upon death. 1099 from tenant used SS# vs. trust tax ID do I need to have 1099 amended?

[nwietgrefe]

My mothers agricultural real estate was held in an revocable trust with the rent paid under my mother's SS#.  Upon her death the trust became an irrevocable trust which then obtained a tax ID number.  The rent was paid after death to the trust.  Do I need the tenant to provide an amended 1099 misc?

[DS30 · Accepted solution]

Yes - You should contact the Form 1099-MISC provider (tenant) and have them send a corrected Form 1099-MISC with the new Trust tax ID number. This will help avoid confusion with the IRS (who will also receive a copy of the 1099-MISC).