Hi Everyone - I'm trying to wrap up my fathers estate/business. My father was an insurance broker who had commissions paid to both his ssn# and ein#. He passed away in 2018 and still had some small insurance commission checks coming in (some over the course of a year probably would generate a 1099). We never formally notified the companies the checks came from, rather just stopped depositing and we believe they stopped sending them (we sold the house and did a forwarding address but who know if it got lost in translation). We're trying to wrap up everything with his estate/business this year and we're concerned that even though we haven't seen any checks or 1099s in about 2-3 years that a company/s could still issue a 1099. I've requested wage transcripts from the IRS but they will not send them since he was the only one on the business.
Any input would be greatly appreciated.
Thank you,
Eric
I don't think there's anything to do.
If you do get another check (unlikely) ----
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.