Deceased person 1099INT

[lisadee216]

My mom passed away 2 years ago, we filed her taxes last year as deceased. I got a 1099INT for her for this year. The interest was 1043.00. What do I do?

thanks

[MaryK4]

This is income in respect of a decedent, income that would have been included on her final return if it was received in the year of her death.  Since you filed her final return, and because you received the income as beneficiary, you can report the income on your tax return. See Income in Respect of a Decedent

You can enter as Miscellaneous Income with "1099INT IRD with her name and last four of social" (or something similar).  

If you determine the amount of income tax you paid on the amount, you can deduct under Other Deductible Expenses- Estate tax deduction not reported on an estate K-1.

I am sorry for your loss.