1099 DIV on Deceased spouse year after death

[D63J61]

Spouse Died Oct 2024. In 2026 I've received two 2025 - 1099-DIV under his SS#. One attached to stock under just his name for $35, the other for stock held jointly for $75.41. This is the only income that is linked to his SS#. How do I report this on my 2025 Return?

[M-MTax · Accepted solution]

Report it on your return as the same type of income as this income retains its character. Technically, this is IRD (income in respect of a decedent).

Very sorry form your loss.

[D63J61]

Thank you for confirming what I was thinking. Is there any notation that needs to be included to reference that it is from IRD.

[M-MTax]

Not really. If you have space on a blank line (like Schedule B for example) you could type it in that line.

[D63J61]

Thank you for your assistance.