cancel
Showing results for 
Search instead for 
Did you mean: 
Highlighted
New Member

SS for deceased mother, received by daughter with O/A/O, do I put this on my 1040 under SS or do I have to do one for my mother?

My mother passed away, I received a SSA-1099 in my name with O/A/O after my name.  under box 7 Address  it has my name O/A/O and the second line has my mother's name with DEC'D

1 Best answer

Accepted Solutions
Highlighted
Level 9

SS for deceased mother, received by daughter with O/A/O, do I put this on my 1040 under SS or do I have to do one for my mother?

Apparently, from what you wrote, the final owed Social Security benefit was late received, and therefore could not be filed with the Final Form 1040 for your late mother and instead the benefit was written out in your name, with the annotation "On Account Of . . ." your late mother.

Did you receive the benefit check or benefit deposit?  IF so, please then see below.

This situation is referred to a "Income in Respect to a Dededent" (IRD) and is reported as if it were your income.  So you would report this as a Retirement Income on your own Form 1040.  The one other question is whether or not your mother's Estate was large enough to require Filing of a Form 706 Estate Return and pay Estate Taxes - very unlikely.  If, however, it did, in that one specific case there is an available deduction for the Estate Tax paid (not income tax paid).



Scruffy Curmudgeon
PFFM, IAFF, Locals 718 & 30, retired firefighter/medic; university instructor
USAR 64-67 AIS/ASA MOS 9301 O3
-------------------------------------------------------
-------------------------------------

View solution in original post

1 Reply
Highlighted
Level 9

SS for deceased mother, received by daughter with O/A/O, do I put this on my 1040 under SS or do I have to do one for my mother?

Apparently, from what you wrote, the final owed Social Security benefit was late received, and therefore could not be filed with the Final Form 1040 for your late mother and instead the benefit was written out in your name, with the annotation "On Account Of . . ." your late mother.

Did you receive the benefit check or benefit deposit?  IF so, please then see below.

This situation is referred to a "Income in Respect to a Dededent" (IRD) and is reported as if it were your income.  So you would report this as a Retirement Income on your own Form 1040.  The one other question is whether or not your mother's Estate was large enough to require Filing of a Form 706 Estate Return and pay Estate Taxes - very unlikely.  If, however, it did, in that one specific case there is an available deduction for the Estate Tax paid (not income tax paid).



Scruffy Curmudgeon
PFFM, IAFF, Locals 718 & 30, retired firefighter/medic; university instructor
USAR 64-67 AIS/ASA MOS 9301 O3
-------------------------------------------------------
-------------------------------------

View solution in original post