INCOME RECEIVED YEAR AFTER DECEASED FINAL RETURN

[SHAP777]

IS THERE A SPECIAL FORM FOR BENEFICIARY TO USE FOR FILING INCOME RECEIVED YEAR AFTER DECEASED FINAL RETURN

[RobertB4444]

If a deceased person receives income after they pass and it is not received by the beneficiaries then it is seen as income received by the estate.  That will require filing a form 1041 for the decedent's estate if the income is greater than $600.  If it is less than $600 it is not required to be reported.

@SHAP777 

[Anonymous_]

See https://www.irs.gov/publications/p559#en_US_2022_publink100099579

Income in Respect of a Decedent