My spouse died in December 2020. For 2021, I received some 1099 where income was reported on spouses' SSN. I will be filing 2021 taxes as single. How do I report this on my tax return.?
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Since you are filing single and the form has his tax ID you can ignore it on your return. At most it would be part of his probated estate.
I saw this in IRS publication 559 --
"If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return.
Income in Respect of a Decedent
All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent.
How To Report
Income in respect of a decedent must be included in the income of one of the following.
Since I am the sole beneficiary of my spouse's estate, I think I should report it on my tax return
Can you clarify what kind of 1099 you received? A 1099-MISC, 1099-INT, etc. Also, if you know what the payment was for that can help determine if and how it should be reported on your tax return.
From Banks - 1099 INT -One account was owned by both of us, and one was owned by my spouse and had me as the nominee.
1099G - State tax refund for 2020 taxes which I had filed as Joint in 2021 and received the refund.
Brokerage account - 1099 DIV and 1099 INT. Account was jointly owned and was later transferred to new account with only my name
You should include all of these on your tax return. All of the accounts were joint accounts, except for the bank account where you were listed as nominee, and will be considered as your income for 2021.
We are sorry for your loss.
Thank you for the response
The 1099 income is in the decedent's SS#.
Do I just ignore that fact and report it as my income?
Thanks
No. If the 1099 is in the decedent's Social Security Number, then it needs to be entered on his/her final return or to his/her estate.
I am confused.
The income was for 2022 because financial company did not get the income reported in 2021.
Decedent passed in 2021.
She has nothing in 2022 except this w2 (not 1099) , my error, income.
If you received a W-2 for income earned while the decedent was alive then it should go on the final return of the decedent. I realize you filed that in 2021.
If the income reported on the W-2 was not actually received by the decedent before death, and you actually received the income, then it is your income to report. The company should not have reported wages for a decedent after death.
I would ask you to check the W-2 to see what tax year 2021 or 2022 is listed.
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