Dividends received for deceased

[cavcouple98]

My mom passed away in late 2020.  She received dividends in 2021 prior to the estate being closed out and after I filed the 2020 return.  How do I report these?  It will not let me choose 2020 as TOD nor can I choose the form 1310.  

Diane

[Anonymous_ · Accepted solution]

The dividends are considered IRD (income in respect of a decedent) and are reported on the return of whoever received the dividends, typically the estate, heir(s), or beneficiary(ies).