claim refund of deceased parent as income

[djhurlburt]

In 2020 my mother passed away and in 2021 I received a refund on her final taxes I filed on her behalf.  Do I need to claim that as income in 2021 - and if so, where?  I looked under each income section and the only place it may go is under Misc Income, but that implies I need some type of 1099, which I do not have.

[KrisD15]

You would treat the refund that same as your mother would have. If you took the standard deduction on her final tax return, it is not taxable and you needn't report it. 

If you itemized, you need to claim the amount that pushed her itemized amount over the standard amount. 

It would be entered under "Income", Other Common Income, tax refunds

According to the IRS: 

"All income the decedent would have received had death not occurred that wasn't properly includible on the final return, discussed earlier, is income in respect of a decedent."

"Character of income.

The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. If the income would have been a capital gain to the decedent, it will be a capital gain to you."

Sorry for your loss. 

IRS PUB 559