SSA-1099 received AFTER final Tax Return submitted for decedent.

[Jeanie Beanie]

My SIL died in 7/2022.  Later that year we received a letter from SSA that they overpaid her benefits in the amount of $1753, which we promptly remitted to SSA from the estate.   We received a letter later from SSA stating their request for the overpayment was in error and the estate did not owe the $1753.  After furnishing all required information regarding the estate, in early 2023, a reimbursement check was issued to her estate and paid to my husband upon liquidation as the beneficiary.

We have now received a 2023 form SSA 1099 in my SIL's name and under her SS# showing this as income to her estate in 2023.

How do we adjudicate this with regard to filing taxes on this amount?

[MarilynG1 · Accepted solution]

No, you don't need to report the SSA-1099 in your relative's name and SSN on your return.  Just keep it for your records.

Since the estate was closed (and your SIL was entitled to the benefit in the first place), this income in respect of a decedent does not need to be reported on a tax return.

Here's more info on Income Received After Death in the Family. 

[Jeanie Beanie]

This is what I was surmising from reading other resources, but it is good to know from you directly that we will just keep with her records.  

Thank you for your prompt and succinct response!  We appreciate you.