1041

[cher52]

mom passed away may 2024 and I filed 1040 and 1041 for 2024 ( checked initial return box, not final)....I anticipate receiving 1099's with ein no for 2025, but I have also received a few 1099's for 2025 with her ssn.....should I include all 1099's (ein and ssn) on the 2025 1041.... should I not file anther 1040 for the deceased.....

[M-MTax]

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@cher52 wrote:

should I not file anther 1040 for the deceased.....

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No, do not file another 1040. I am very sorry for your loss.

[M-MTax]

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@cher52 wrote:

.....should I include all 1099's (ein and ssn) on the 2025 1041...

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Yes, the income belongs to the estate. It was either earned by the estate or is IRD.

See https://www.irs.gov/publications/p559#en_US_2024_publink100099582