Estate tax return

Yes, if the estate received the income, report it on the 1041. 

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."

The 2021 income should be reportable to the estate tax id - but a 1099 was received to the decedent's social security. Can I just include it in the 1041 estate return?  The final 1040 was for 2020. 

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@Larry3924 wrote:

Can I just include it in the 1041 estate return?  The final 1040 was for 2020. 

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Yes. If the estate received the income, then report it on the 1041.