How does my mother report my deceased father's 1099-MISC income (not his estate) as the widow?

[anonymice]

 My father died Dec. 2017. My mother received his last company profit sharing check from his employer in 2018. Check was made out in my father's name (not to the estate). We received a 1099-MISC, in his name, income reported in box 3 from the employer. TT won't let us change the name on the 1099 from hers to his. TT selected her filing status as widow. Do she have to file as married filing jointly again in 2019 (though this doesn't appear to be an option in TT)?  How do we report the income? Thank you.

[Critter · Accepted solution]

Now that we told you the correct way to report it ... you could side step that and just enter it on line 21 of the new schedule 1 ....

·         Click the Federal Taxes tab ( Personal in the Home & Business version)

·         Click Wages & Income. (Personal income in the H & B version)

·         On the screen "Your 2018 Income Summary," scroll all the way down to the last section, "Less Common Income."

·         Click the Start or Update button for the last topic, "Miscellaneous Income, 1099-A, 1099-C."

·         On the next screen, "Let's Work on Any Miscellaneous Income," scroll down and click the Start or Update button for the last topic, "Other reportable income."

·         The next screen asks, "Did you receive any other taxable income." Click Yes.

·         On the next screen, "Other Taxable Income," enter a description and the amount. Click Continue.

·         On the next screen click Done.

The income will be reported on Form 1040 line 21 with the description that you entered.

[MichaelL1]

The money on the 1099Misc after date of death should actually be reported on a 1041 Estate return.

If it is less than $600 then no 1041 is required to be filed.

It does not go on your mother's return for 2018.

https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-i...

[Critter]

And the estate will pass thru the income to the individual so it must be completed first so the K-1 is available to report the pass thru income on her return.

[anonymice]

Thanks for the help. My mother hasn't probated my father's will so far because it wasn't necessary with everything in her name.