1099-B issued to deceased

[ahmandy2]

Taxpayer died in 2018.  Estate was closed in 2019 so no 1041  will be filed for 2020.

Stock that we thought was nonrecoverable suddenly surfaced in 2020. (It had been delisted, and several brokerages said they were unable to execute a transfer.  Then company reorganized, and we were contacted by a shareholder services co. regarding a mandatory buyback.)    Transfers were completed, transaction was executed, and payment was issued to surviving spouse with check payable in the name of surviving spouse in 9/20.  However, 1099-B was issued to deceased since the actual transaction of the stock buy back had a date of 7/20.  How can this 1099 income and withholding be picked up by the surviving spouse on the individual return?

[PattiF]

This would be reported on the individual return of the surviving spouse.

It is considered Income In Respect of a Decedent and would be reported in the year that it was received.