2024 1099 interest ( $420) from 2022 federal refund has decedent social security number .What should I do ?

[WTax1]

I am the executor of my son's estate. I received a 2024 1099int in care of me with his social security number. The interest amount is $420 on the refund from his 2022 1040 there is no other income in 2024. The" Final" 1041 and estate tax forms were filled in 2023. Can I just add the interest to my return ?

Or do I have to file an additional estate return(even though the 2023 filing was identified as "final") and K1 the interest to me ?

Or I have to file a form 1096 using his social security number and move the interest to me ?

Appreciate any help. Thanks in advance. 

[fanfare]

IRS Pub 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.

• The decedent's estate, if the estate receives it.
• The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.
• Any person to whom the estate properly distributes the right to receive it."

@WTax1 

[WTax1]

Thanks for the quick response. Is there a way I identify it on my return as "income with respect to the decadent" ? Or do I just add it to my own other interest on my 1040 ?