1099 with social security number instead of sin

[remuller32]

I need to file a 1041 for each of the 3 estates for which I am executor.  I received a few 1099 forms with social security numbers instead of EIN's.  I believe I should request corrected 1099 form with the EIN's.  In the event the issuers are unwilling to correct the forms, how do I file the 1041?  And at least one of the 1099 forms is in both my sister's and bother in law's names jointly.  Which EIN do I use and in which name do I file the 1041?  Since my brother in law died first and my sister was the heir, it would make sense to me to file the 1041 in her name, but I would like some guidance on this issue.  Thank you.

[RobertB4444]

If you receive the 1099s in the name and SSN of the deceased you can just add it to the 1041 for that person.  The IRS understands that sometimes forms are issued to people who have already passed.

In the case of the form for both your brother and sister in law it could really go on either but I would put it on the 1041 for the person whose SSN is on the 1099.

Sorry for your loss.

@remuller32 

[remuller32]

I have been told that I would need to enter the 1099s with the social security numbers as a nominee for the estate and then issue 1099's from the estate but I like your answer better.  It seems unduly complicated to go through the nominee process.  However, if I use your solution, how will the IRS know that the income has been reported?   The 1099's will not match up with the tax return with the EIN.  

[DavidD66]

If you are filing Forms 1041 for Decedent's Estate, the IRS will be able to figure out if 1099s issued to the decedent were reported by the estate.  The 1099s might need to be reported on the decedent's final individual return (Form 1040).  Income earned by the decedent up to and including the date of death should be included on the decedent's final Form 1040 tax return. Income received after the date of death is included on the estate's Form 1041 tax return.  

[remuller32]

Thank you!  I filed the final 1040 last year on the 2022 return, so all the 1099s will be included in the 1041 for 2023.  I was concerned that lI would have to go through the convoluted nomination process.  It appears that I won't, so thank you again.