Taxpayer Passed Away in 2017. Received 1099 Forms For Distributions That Occured In 2018. Do I Need To File A 1040 for 2018?

[SweetieJean]

How was a distribution made to a deceased individual?

[macuser_22]

Why wasn't the payer of the 1099 notified of the death in 2017?  You did not say what type of 1099 (there are a many types), it is possible that the distributions should have ended with death and must be returned.

[Rachel_W · Accepted solution]

No, the last year to file a personal tax return for an individual is the year that they passed away.  So, in this case, the taxpayer's last personal tax return is 2017; therefore, you should not file a Form 1040 for 2018 for him/her.

Any income for years 2018 and after should be reported on the Estate Form 1041.