filing 1041 with 1099 that used the decedent's social security number

[remuller32]

I am required to file a 1041.  I have received many 1099's that used the decedent's social security number.  I have contacted the entities that issued these and none will revise the 1099 since the accounts were in the decedent's name and not the estate's name.  Is there a procedure I should follow in completing this so that the income can be tracked to the 1041 by the IRS?

[M-MTax]

You can report the 1099s on the decedent's return as having been received as a nominee for the estate. The decedent then issues corresponding 1099s to the estate. It's a fairly simple and relatively common practice.

[remuller32]

Thank you for your response.  I will be using Turbotax business to file this return.  Will I be able to do this on their software generated return?

[M-MTax]

Pretty sure you can because TT Business allows you to create your own 1099s and issue them.

[remuller32]

Wonderful!  Thank you so much!

[Chip-B]

i have a slightly different situation whichI think precludes me from using this solution.  In my case the decedent died in December 2024, and I filed a 1040 tax return in April 2025 to report income earned up through her date of death. In January of 2025 (i.e. the month after her death) an investment account of hers received some dividends and capital gains. This  was a professionally managed account, and these activities occurred prior to me being named the Personal  Representative, so therefore the investment firm had not been notified of her passing nor the estate’s new EIN. In April 2026 I will need to report this income as well as additional income received in 2025 on a Form 1041, with some of that income being documented on a 1099 with her old SSN and other income on 1099’s using the correct estate EIN.  I don’t think I can use the suggestion of filing a 1040 showing income received as a nominee, because there can’t be a 1040 for the decedent for the year after her death. It has been suggested that I simply include the income reported on the 1099 which uses her SSN on the 1041 and include a statement explaining why the discrepancy of SSN versus EIN.  Is this a legitimate way to go?  And if it is, does TurboTax have the ability to generate a statement like this on the 1041?  Thanks in advance.

[M-MTax]

I don't know whether or not TurboTax can generate the statement you need and e-file the return, but I am almost certain that the program can generate a statement.

Your outlined procedure would be fine since this is IRD (income in respect of a decedent) and belongs on the return of the person or entity (i.e., trust or estate) that received the income.

[Chip-B]

Thank you.