Income in Respect of a Descendent (IRD)

[tbatson]

My mom passed away, and we filed her final return in 2023. She has no estate return or estate tax ID number.

She received a 1099-MISC for oil royalties received in 2024, under her social security number.

I reported this Gross royalty on Schedule E with deductions for production taxes and depletion exp. on my return, as heir.

However, I need to distinguish this "Income in Respect of a Descendent (IRD)" under her social security number from income under my social security number on the my return.

How is this done in TurboTax and on my tax return?

For people that answer this question as "report it as other income on line 21, 1040", the problem is that the net royalties (1099 amount less taxes) will not agree with the gross royalties on the 1099, and the IRS may flag the difference as a reporting problem.

It probably needs to stay on Schedule E to show the tax deductions from Gross Royalties, but how would you distinguish the IRD income on schedule E?

Thank you for your help.

[DavidD66]

There isn't any way to "distinguish" it under her social security number, and you don't need to do so.  Just report the income on your tax return as if the 1099-MISC was issued to you.  The IRS isn't going to flag anything because you are reporting income on your return that hasn't been reported to them.  The worst thing that could happen (and it won't) is you receive a letter from the IRS inquiring about it, in which case you just send a reply and explain it.  The alternative is you get a tax ID for your mother's estate and file an estate income tax return.