1099-INT under deceased taxpayer SSN

[sdn1]

My brother passed away on 12/31/23. As his personal representative, I filed his form 1040 for 2023 with all the income he received.  For 2024, the banks and brokerage firm said they will issue 1099's in his SSN for the period before I was able to get an estate EIN and transfer his assets to a estate accounts using that Estate EIN.  He is required to file a form 1041 because the estate will have greater than $600 gross income.

Can I report the interest and dividends that will be listed on the 1099 with his SSN on the form 1041 or do I need to get a corrected 1099 with the Estate EIN?  I have contacted the bank and brokerage firm and so far they are not inclined to issue the 1099's with the estate EIN.

[M-MTax]

This is IRD.....Income in Respect of a Decedent. Report it on whichever return receives it whether the estate or the beneficiaries.

[sdn1]

Do I need to get the payer to change the 1099 to the Estate EIN or can I just include it on the 1041 estate tax return?

Thank you

[M-MTax · Accepted solution]

If the estate receives the income you can report it on the 1041....no need to change the EIN.