Interest paid to deceased

[2Doodles]

My mother-in-law died 11-4-2023.  We filed joint tax return with father-in-law for 2023. There was one account that did not get taken out of her name till 2024 so she earned interest income and has a1099-int. How do we file income tax on this.

[Bsch4477]

If the 1099-INT is for 2024 that would be the only income so there would be no filing requirement. 

[MaryK4]

Whoever receives the income can report the income and pay the tax on it on their personal return.  They can claim a credit for the tax paid, but you would have to calculate this separately and enter it as a deduction under Other Deductions and Credits- Other Deductible Expenses.

See Income in respect of a decedent.