My parents lived with me, then my mother passed away; do I file their SSA-1099 on my return

[Ashby]

No, you do not. If your father is still alive, he can still file a married filing jointly return in the year your mother passed away. It would get reported this way.

If it was just your Mom, then you can do a final return and include it on her return.

However, in either situation, if SSA income is all they have, they do not need to file a tax return.

In any circumstance, it would never get reported on your return.

I am very sorry for the loss of your Mom.