1099 INT under deceased taxpayer SSN

The deceased passed in 2023. In 2024, the IRS sent a payment (w/ interest) for a missing payment that they finally found from a previous tax year. The 1099-INT for the interest portion of this payment ($300) is under the deceased SSN.

Where should I report this income? Should I submit an amended 2024 trust 1041 return? Should I report it with my personal return?

3554

1 Best answer

Expert Alumni

Mar 20, 2025 4:09:56 PM

You will report it on your personal return. Whoever has the right to receive the income must report it on their personal return if they received the distribution. You can add it to the tax return as Miscellaneous income. See Income in Respect of a Decedent.

Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C

On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
On the Any Other Taxable Income? screen, select Yes
On the Other Taxable Income screen enter the description "IRD for Name last four SSN," then the amount. Select Continue
On the Other Miscellaneous Income Summary screen, select Done

Expert Alumni

Mar 20, 2025 4:09:56 PM

Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C

On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
On the Any Other Taxable Income? screen, select Yes
On the Other Taxable Income screen enter the description "IRD for Name last four SSN," then the amount. Select Continue
On the Other Miscellaneous Income Summary screen, select Done

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1099 INT under deceased taxpayer SSN