We recieved a FORM SSA-1099SM for my wife's mother who died in 2024 and we recieved her las social security payment. Is this concidered a lump sum?

[wwitt]

I don't know how we would add this to our filing as there is no field for another person. I tried adding this as a lump sum but it would not accept 2024 SSA-1099.

[ThomasM125]

That is not a lump sum and you do not enter that on your tax return since it belongs to the deceased. Whoever administers her estate would be responsible for filing a final tax return for her, if required,  and you would enter the Form SSA-1099 on that return.

I am sorry for your loss.

[wwitt]

My concern is that she was in a common law marriage in Oregon. She had no estate to speak of and I doubt that her significant other will even file a return for her. She had no executor. The final SS payment was split and sent to her two children. They both received SSA-1099's. My thought was to just add this amount to my wife's ssa-1099 box 5 total since she also received one for herself. We are in a higher bracket and do have to pay taxes on her SS income.

[ThomasM125]

You shouldn't add any income reported on a SSA-1099 on any ones tax return besides the ones whose social security number is listed on the form. The children don't need to file a tax return based solely on the social security income, as it is not taxable by itself. If they have to file a return to report other income, then they should report the social security income on their return. You wife should not report the social security income of the deceased on her tax return, it would only go on the final return of the deceased. You have no legal responsibility to file a tax return for the deceased unless you are the executor of the estate. Also, an inheritance is not taxable in your case, so your wife would not have to report the social security income as taxable if she received it.

[wwitt]

The form ssa-1099sm they sent actually has my wife's name in box 1 and her SSN in box 2. It is the same and the ssa-1099sm she got for her own income in 2024. The only differance is box 7 address has my wifes name plus it says on the acct of her mothers name Dec'd. This is why I think I should add the two numbers on box 5 since they are both on my wive's SSN number.